**Instructions for Beet Processor Agreed-Upon Procedures Engagement**

The beet processor Agreed Upon Procedures engagement is a two stage
process. First, certain test items are investigated to ensure company's
aggregated electronic records are supported by documentation. Second,
the company's aggregated electronic records are compared to data
submitted to CCC.

**Stage 1: Sampling Items**

First, acquire final submissions of form CCC-831 for each of the 12
months during fiscal year 2006 (October 1, 2005 through September 30,
2006). Next, determine the total number of sales invoices or receipts
(population) for each test item being evaluated, using internal
electronic company records. Test items are form CCC-831 questions 7a,
7bi, 7biii, 7ci, 7d, 7eii, 2a, and 2c. To determine the sample size
required, enter the population in cell E3 in the "Answer Sheet"
workbook, on the spreadsheet corresponding to the test item. Cell E4
will calculate the sample size needed for this test item. Each invoice
or receipt will be evaluated on a separate row in the "Answer Sheet"
workbook. Copy cells A8 through E8 down the spreadsheet far enough to
accommodate the sample size. Evaluate each invoice or receipt based on
criteria listed in cells C7, D7, and E7 in the "Answer Sheet" workbook.
Be sure to include the unique supporting documentation identifier (i.e.
invoice number, receipt number etc.) for each record in the sample.

For example, test item 7a on form CCC-831 is sales for human
consumption. The population for this test item is the total number of
sales invoices for the fiscal year. After entering a population in cell
E3, cell E4 determines a sample size. If you have 800 invoices, E4 will
calculate that you need a sample size of 100 invoices. Copy cells A8
through E8 down to A109 through E109 to accommodate 100 observations in
the sample. Randomly draw a sample of 100 invoices from the population.
Record responses to questions posed in cells C7, D7, and E7 of the
"Answer Sheet" workbook, on the "7a" spreadsheet. Note, only differences
of 1 hundred weight (CWT) or more should be considered a "miss-match."

Before submitting the workbook to USDA, **BE SURE** the population and
sample size (cells E3 and E4) are included in the final workbook and
note the supporting document used for each test item in cell E5.

**Stage 2: Aggregated Items**

Aggregated items are a comparison of company records and data submitted
to CCC. Test items are form CCC-831 questions 1, 10, 7a, 7bi, 7biii,
7ci, 7d, 7eii, 7f, 2a, and 2c. First, sum the 12 monthly CCC-831
reports, by test item (except for questions 1 and 10). Then compare
aggregated company records for each test item with the summed form
CCC-831 data and evaluate based on the row descriptions for these test
items. For aggregated items, only differences of 10 hundred weights
(CWT's) or more should be considered a "miss-match." A separate
"Aggregated" spreadsheet is included in the "Answer Sheet" workbook.
Note: USDA requires data to be submitted hundred weight, raw value (CWT,
RV). Company records are likely to reflect "as made" or hundredweight
only (CWT) quantities. Company personnel can direct you on how to
convert CWT to CWT RV, where necessary.

Upon completion, a copy of the final auditors report and the "Answer
Sheet" workbook must be submitted to FSA. The "Answer Sheet" workbook
must be emailed to Steve Cornell (<steve.cornell@wdc.usda.gov>) and the
final auditor's report faxed to 202-690-1480, ATTN: Steve Cornell.
Deadline is November 20^th^, 2006.

Please call Steve Cornell at 202-720-6833 if you have any questions.