Agreed-Upon Procedures

Small Governments

Checklist and Guidance

AUP Eligibility Checklist — Feb 2025 (pdf)
Additional AUP Guidance — Jan 2025 (pdf)

AUP Example Report Shells for 1/1/2023 – 12/31/2024
YE 12/31/2024 and YE 6/30/2025 Engagements

Sunshine Law Compliance Procedure Add-In — Jan 2025 (docx)
Agricultural Society — Jan 2025 (docx)
Airport — Jan 2025 (docx)
Anti-Bullying — May 2025 (docx)
Association Library — Jan 2025 (docx)
Cemetery — Jan 2025 (docx)
Community Authority — Jan 2025 (docx)
Community Based Correctional Facility — Jan 2025 (docx)
Conservancy District — Jan 2025 (docx)
Convention Facilities Authority — Jan 2025 (docx)
Convention and Visitor Bureau — Jan 2025 (docx)
Council of Government — Jan 2025 (docx)
Countywide Emergency Management Agency — Jan 2025 (docx)
Fire, Police, EMS, or Ambulance District — Jan 2025 (docx)
Joint Economic Development District — Jan 2025 (docx)
Joint Juvenile Detention District — Jan 2025 (docx)
Landfill — Jan 2025 (docx)
Library — Jan 2025 (docx)
Multicounty Correction Center — Jan 2025 (docx)
Park Rec District — Jan 2025 (docx)
Port Authority — Jan 2025 (docx)
Regional Planning Commission — Jan 2025 (docx)
Regional Water Sewer District — Jan 2025 (docx)
Sanitary District/Mosquito District — Jan 2025 (docx)
Soil and Water Conservation District — Jan 2025 (docx)
Solid Waste District — Jan 2025 (docx)
Solid Waste Transfer Facility — Jan 2025 (docx)
Special Improvement District — Jan 2025 (docx)
Township — Jan 2025 (docx)
Transportation Improvement District — Jan 2025 (docx)
Village — Jan 2025 (docx)

IPAs can request a copy of the previous report shell by emailing the request to IPAcorrespondence@ohioauditor.gov IPAcorrespondence