Agreed Upon Procedures (AUP)

“Agreed Upon Procedures (AUP)” means a review of administrative, financial, accounting, and operational controls as outlined by the Archdiocese of Saint Paul and Minneapolis. Every Parish must have an AUP performed a minimum of once every three years, or when a change in Pastor occurs. The new Pastor has the right to require an Audit, Review, or AUP for the period prior to the change in Pastor, even if three years have not passed since the last AUP. The AUP’s design is to ensure the finances of the Parish are being handled appropriately. 

Reference Information:

• AUP Procedures Non PASC Parishes 
• AUP Procedures PASC Clients
• AUP Internal Financial Controls Questionnaire

Training Materials: 

• Lunch & Learn: Agreed Upon Procedures AUP  (video)

Tools & Templates:  

• AUP Prep: ParishSOFT Offering to Accounting Reconciliation INSTRUCTIONS 
• AUP Prep: ParishSOFT Offering to Accounting Reconciliation TEMPLATE (Excel)

Related ASPM Policy:

• Policy 406 – Audit, Review and Agreed Upon Procedure Policy  
  • *Please see AUP Firms (Supplemental Page)* 

Supplemental Materials:  

• Parish Finance Manual