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HOUSING AUTHORITY  \n18 The Green Dover, DE 19901  \nDSHA DDD Program Contact:  \nKimberly Edwards, Community Development Manager  \nPhone: 302-739-4263  \nE-mail: [Kimberly.Edwards@delaware.gov](Kimberly.Edwards@delaware.gov) Fall 2024 v.1  \nTable of Contents  \nTable of Contents................................................................................................................................................... 2  \nAbout this Publication ......................................................................................................................................... 3  \nGeneral ...................................................................................................................................................................... 3  \nIndependent CPA Selection ............................................................................................................................... 4  \nDSHA Required Forms ......................................................................................................................................... 4  \nAgreed-Upon Procedures for Attestation of Actual Costs....................................................................... 5  \nA. Agreed-Upon Procedures Engagement Letter ............................................................................................... 5  \nB. Investor’s Responsibilities ..................................................................................................................................... 5  \nC. ICPA’s Responsibilities............................................................................................................................................. 6  \nRebate Application, Submission and Review Process ............................................................................. 7  \nA. Large Project Rebate Application Checklist .................................................................................................... 7  \nB. Compliance Review and Inspection.................................................................................................................... 7  \nC. Rebate Disbursement ............................................................................................................................................... 7  \nAppendix A: Sample Agreed-Upon Procedures Engagement Letter .................................................. 8  \nAppendix B: Sample ICPA Attestation Report for Agreed-Upon Procedures ................................. 9  \nAppendix C: DDD Large Project Application Checklist .........................................................................10  \nDOWNTOWN DEVELOPMENT DISTRICTS (DDD)  \nAgreed-Upon Procedures for Attestation of Actual Costs  \nGuidelines for District Investors and Certified Public Accountants  \n\n| About this Publication |\n| --- |\n| 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.\u003Cbr>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.\u003Cbr>Additionally, this gu","cbCaili6SAWev8Nb","https://ap.wps.com/l/cbCaili6SAWev8Nb","pdf",969756,10,"English","# About this Publication\n# General\n## Independent CPA Selection\n## DSHA Required Forms\n# Agreed-Upon Procedures for Attestation of Actual Costs\n## A. Agreed-Upon Procedures Engagement Letter\n## B. Investor’s Responsibilities\n## C. ICPA’s Responsibilities\n# Rebate Application, Submission and Review Process\n## A. Large Project Rebate Application Checklist\n## B. Compliance Review and Inspection\n## C. Rebate Disbursement\n# Appendix A: Sample Agreed-Upon Procedures Engagement Letter\n# Appendix B: Sample ICPA Attestation Report for Agreed-Upon Procedures\n# Appendix C: DDD Large Project Application Checklist","[{\"question\":\"What is the purpose of the Attestation of Actual Costs in the DDD program?\",\"answer\":\"It establishes the total qualified costs incurred by the Investor so DSHA can determine the final DDD Rebate and confirm program requirements are met.\"},{\"question\":\"What role does the independent certified public accountant (ICPA) play?\",\"answer\":\"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.\"},{\"question\":\"How does the rebate application submission and review process work?\",\"answer\":\"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.\"}]","Downtown Development Districts (DDD) - Agreed-Upon Procedures for Attestation of Actual Costs - Guidelines for District Investors and Certified Public Accountants | PDF",1789502406]