Agreed Upon Procedures

Per Florida statute 1002.421(1)(q), schools who receive more than $250,000 in scholarship dollars from the below programs, or in aggregate scholarship dollars from multiple programs for the 2021-22 school year, must contract with a currently licensed Florida Certified Public Accountant (CPA) with a firm licensed to perform attest engagements to conduct a set of Agreed Upon Procedures (AUP), regarding your usage of those funds.

The 2021- 22 Agreed Upon Procedures Report must be received on or before September 15, 2022.

Programs: Florida Tax Credit Scholarship, the Family Empowerment Scholarship for Educational Options, the Family Empowerment Scholarship for Students with Unique Abilities (FES-UA), the John M. McKay Scholarship for Students with Disabilities, and/or the Hope Scholarship.

Please click each header to expand. 

Click here to view the 2021-22 AUP School Financial Report Requirement.

For a downloadable template for completing your AUP, please see the “Sample and Reference” section.

For your 2021-22 Agreed Upon Procedures Report, there are two templates to choose from. 

Template 1 (Preferred): Click here

Template 2: Click here


Click here to see a sample DOE letter

Click here to see a sample Corrective Action Plan (CAP)

Click here to read Rule 6A-1.04511

The FAQs for the 2021-22 school year are the same as those from the 2020-21 school year.