Accountant's AUP Report

A Note about the Accountant’s AUP Report

In July 2016 Amston Lake District welcomed a new director to serve as the district’s Treasurer. Because of the turnover in that important role, the Board of Directors believed it would be a prudent move to hire an independent accounting firm to look at ALD’s accounting and bookkeeping processes.

After meeting with several CPA’s ALD hired the firm of Mahoney, Sabol to perform a set of agreed upon procedures (AUP) on revenues and expenses as recorded in the accounting system for the two most recent fiscal years. An audit or review, which ALD is not required to undergo, would be significantly more expensive and time consuming than an AUP engagement. Both the accounting firm and the Board of Directors agreed that an AUP would be a reasonable alternative.

Mahoney, Sabol completed their work last month and found that recorded expenses were supported by appropriate documentation, recorded revenues were reasonable and all bank accounts were properly reconciled monthly. Their report is attached. If you have any questions about the report, please contact Anita Connor at This email address is being protected from spambots. You need JavaScript enabled to view it.

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