This link is to the OCC Sampling Methodologies handbook.
The FRB also has some good guidance with this table:
No. in
Universe Min. Sample Max.
Under 99 20 Or total universe if smaller 20
100-299 20 plus 10% of number above 100 40
300-499 40 plus 7% of number above 300 54
500-749 54 plus 6% of number above 500 69
750-999 69 plus 5% of number above 750 82
1,000-1,999 82 plus 4% of number above 1,000 122
2,000-2,999 122 plus 3% of number above 2,000 152
3,000-4,999 152 plus 2% of number above 3,000 192
5,000-9,999 192 plus 1.5% of number above 5,000 267
10,000-or more 267 plus 1% of number above 10,000
Well the table didn't look as good in final UBB form. The way it reads is the number in the universe, say 100-299, has a minimum sample of 20 plus 10% of anything over 100 with a max sample of 40.