Overview

Timely and efficient.

Whether it's in conjunction with a standard audit engagement or performed as a stand-alone service, Maher Duessel regularly performs Agreed Upon Procedure Attestation engagements.  This flexible service allows you to address particular concerns or areas of interest with targeted assurance.

We have performed a wide range of Agreed Upon Procedures (AUPs) for our clients. These range from AUPs for financial schedules and exhibits required by the Pennsylvania Department of Human Services, procedures to verify internal controls and review cash receipt or cash disbursement transactions, and AUPs to comply with Pennsylvania Department of Education requirements for enrollment, tuition compliance, and capital schedules. Whether your goal for your AUPs is compliance or gaining deeper insights, we will meet your objectives promptly and efficiently.

Clients for whom we perform AUPs.

  • Cities, Municipalities, and Municipal Authorities
  • Colleges and Universities
  • Counties
  • Housing and Redevelopment Authorities
  • Human Service Agencies
  • State Agencies
  • Transportation Agencies
  • Workforce Development Organizations

  • Experience Highlights

    • We assisted a City with compliance with the Federal Transit Administration’s reporting requirements under the annual Section 15 National Transit Database (NTD) program.
    • We performed AUPs to assist in fiscal and programmatic monitoring of seven local Workforce Development Boards on behalf of a State Agency.
    • We performed verifications of amounts for all federal Home Investment Partnerships Program (HOME) Program Income and Homebuyer Recapture collected by a Redevelopment Authority.

    • We perform Agreed Upon Procedures on an on-going basis to assist a major Metropolitan Airport with the monitoring of concessionaire agreements.
    • We verified sources of funds amounts for a Human Services Organization along with the amounts of projects costs to help them comply with Federal Home Loan Bank regulations. 
How do AUP engagements differ from audits?

Agreed-Upon Procedures is a type of service where your engagement team will carry out specific procedures and report their findings without providing an opinion or assurance.  Procedures can be performed on financial and non-financial information.  We typically perform this type of engagement when a client is looking for specific information on a subject matter or to help them comply with regulatory requirements.

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