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

The sugarcane 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-832 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-832 questions 9ai,
10a, 2ai, and 2bi. 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 9ai on form CCC-832 is sales of raw sugar. 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 "9ai" 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-832 questions 1, 12, 9ai, 9d, 10a, 2ai,
and 2bi. First, sum the 12 monthly CCC-832 reports, by test item (except
for questions 1 and 12). Then compare aggregated company records for
each test item with the summed form CCC-832 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.