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Independent Accountant's Report on Applying Agreed-Upon Procedures for Dissolved Redevelopment Agencies

The Agreed-Upon Procedures report format is provided to assist you in ensuring that the dissolved redevelopment agency is complying with its statutory requirements with respect to ABX1 26. The Agreed-Upon Procedures report format and procedures were agreed to by the State Controller’s Office, Department of Finance, and representatives from the offices of various county Auditor-Controllers. The report format and procedures address the minimum required agreed-upon procedures for the dissolved agencies.

If you feel that it is necessary to deviate from this report format and/or procedures to address specific situations that apply to your agency, please contact Steven Mar, Chief of Local Government Audits Bureau, by e-mail at smar@sco.ca.gov or by telephone at (916) 324-7226 to discuss your proposed modifications.

If additional procedures are necessary, as determined by the county Auditor-Controller, these procedures should be included as an attachment (i.e., Attachment A.1). However, you are not required to discuss additional procedures with our office.

Please submit completed reports to the Division of Accounting and Reporting, State Controller’s Office, on or before July 15, 2012 (Health and Safety Code section 34182(b)).