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AUP Audits to Begin Soon

In its January 12 News Brief, USAC announced that “agreed-upon-procedures” (AUP) reviews will start in February 2023. Conducted by PricewaterhouseCoopers, the reviews will seek to confirm balances in funding requests as of October 31, 2022.  Confirmation requests will be sent to applicants and service providers. Per USAC’s guidance:

Applicants and service providers should review their records and respond by either:

  • Agreeing with the balance featured on the confirmation, or
  • If it is different, noting the balance as of October 31, 2022 on their records and explaining how they determined that balance.

Applicants and service providers can view historical balances and full FRN history information in E-rate Manager®. For more information, please visit

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