The procedures for attuning others are given in their corresponding sections. Attuning someone should be an act of Love. If you choose to charge for it (and contrary to what some Reiki schools say, there is NOTHING wrong with doing it for free), you should make the fee reasonable. It should cover your time and any necessary preparations, nothing more. If you intend to charge for it, this should be discussed in advance. You should not do an attunement for someone whom you intend to charge and then give them the price only after the attunement.
Also, Attunement is not the end of your job as a Reiki Master. Reiki Masters who attune others need to make sure that their students understand the nature of each of the Reiki Symbols and how to use them. If this is left out, then you have someone who has been made a channel for Reiki without knowledge of how to use it. It's rather like hooking up a very complex computer system, then expecting everyone that comes across it to know exactly how to use it without instructions.
Also, you should be willing to make yourself available to answer any questions your student(s) may have. If this is not possible, you should at least offer sources your students can use for their own research.