Downtown Development Districts (DDD) - Agreed-Upon Procedures for Attestation of Actual Costs - Guidelines for District Investors and Certified Public Accountants

Sep 15, 2026

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Guidelines for Downtown Development Districts (DDD) outline agreed-upon procedures used to attest to actual costs for a qualified District Investor. The procedures test and report the Investor’s assertion supporting eligibility for a DDD Large Project Rebate. Results are compiled in a required ICPA Attestation Report. The publication also specifies roles and responsibilities for the independent certified public accountant, investor submission and compliance review steps, and related sample forms and checklists.

LanguageEnglish

CategoryInvoices

FormatPDF

Pages10

Reading Time4 min

AccessFree to download

About this Publication

General

Independent CPA Selection

DSHA Required Forms

Agreed-Upon Procedures for Attestation of Actual Costs

A. Agreed-Upon Procedures Engagement Letter

B. Investor’s Responsibilities

C. ICPA’s Responsibilities

Rebate Application, Submission and Review Process

A. Large Project Rebate Application Checklist

B. Compliance Review and Inspection

C. Rebate Disbursement

Appendix A: Sample Agreed-Upon Procedures Engagement Letter

Appendix B: Sample ICPA Attestation Report for Agreed-Upon Procedures

Appendix C: DDD Large Project Application Checklist

DOWNTOWN DEVELOPMENT DISTRICTS (DDD) Agreed-Upon Procedures for Attestation of Actual Costs Guidelines for District Investors and Independent Certified Public Accountants Program Administered by THE DELAWARE STATE HOUSING AUTHORITY 18 The Green Dover, DE 19901 DSHA DDD Program Contact: Kimberly Edwards, Community Development Manager Phone: 302-739-4263 E-mail: [Kimberly.Edwards@delaware.gov](Kimberly.Edwards@delaware.gov) Fall 2024 v.1 Table of Contents Table of Contents................................................................................................................................................... 2 About this Publication ......................................................................................................................................... 3 General ...................................................................................................................................................................... 3 Independent CPA Selection ............................................................................................................................... 4 DSHA Required Forms ......................................................................................................................................... 4 Agreed-Upon Procedures for Attestation of Actual Costs....................................................................... 5 A. Agreed-Upon Procedures Engagement Letter ............................................................................................... 5 B. Investor’s Responsibilities ..................................................................................................................................... 5 C. ICPA’s Responsibilities............................................................................................................................................. 6 Rebate Application, Submission and Review Process ............................................................................. 7 A. Large Project Rebate Application Checklist .................................................................................................... 7 B. Compliance Review and Inspection.................................................................................................................... 7 C. Rebate Disbursement ............................................................................................................................................... 7 Appendix A: Sample Agreed-Upon Procedures Engagement Letter .................................................. 8 Appendix B: Sample ICPA Attestation Report for Agreed-Upon Procedures ................................. 9 Appendix C: DDD Large Project Application Checklist .........................................................................10 DOWNTOWN DEVELOPMENT DISTRICTS (DDD) Agreed-Upon Procedures for Attestation of Actual Costs Guidelines for District Investors and Certified Public Accountants | About this Publication | | --- | | This publication provides guidance for Investors and the Independent Certified Public Accountants (ICPAs) performing the Agreed-Upon Procedures for Attestation of Actual Costs (“Attestation of Actual Costs”) . These procedures test and report on the assertion of a qualified District Investor as to their qualification to receive a DDD Large Project Rebate (“DDD Rebate”) . The findings from these procedures are compiled in the ICPA Attestation Report with Agreed-Upon Procedures and Findings (“ICPA Attestation Report”) . This report is a required application component for the DDD Rebate.
This publication is intended to be used as a guide and reference for District Investors and ICPAs is not intended to be a substitute for Federal and State laws and regulations, detailed audit procedures, nor is it intended to supplant the accountant’s judgement as to the work required.
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FAQs

What is the purpose of the Attestation of Actual Costs in the DDD program?

It establishes the total qualified costs incurred by the Investor so DSHA can determine the final DDD Rebate and confirm program requirements are met.

What role does the independent certified public accountant (ICPA) play?

The ICPA performs the agreed-upon procedures and compiles findings into an ICPA Attestation Report with Agreed-Upon Procedures and Findings, which is a required application component for the DDD Rebate.

How does the rebate application submission and review process work?

The process includes completing a large project rebate application checklist, submitting required materials, undergoing DSHA compliance review and inspection, and then receiving rebate disbursement after review.

Sep 15, 2026

Upload by Jasmine