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PROPOSAL FOR CITY OF SUNNY ISLES BEACH, FLORIDA RFP NO. 22-02-01 30 For usage that appears unreasonable or unusual (significantly higher or lower than expected) compare usage to usage records (for example, the meter book). o Recompute the billing. Select a sample of customers from usage records (for example, meter books) and trace to billing statements. Trace selected months’ cash collections to deposit slips and bank statements. Obtain and review an analysis of the allowance account. Consider the reasonableness of write- offs and recoveries. SINGLE AUDITS Under the Federal and Florida Single Audit Acts and the Uniform Guidance, Marcum has additional testing and reporting responsibilities for compliance, as well as internal control over compliance, beyond a financial statement audit performed in accordance with GAAS and Government Auditing Standards. As required by the Uniform Guidance and Florida statutes, Marcum will plan underlying testing of internal control over compliance and performs such testing to support a low assessed level of control risk of noncompliance for major programs. Marcum also has extensive experience in auditing federal programs from FEMA as a result of hurricanes. We will design and perform audit procedures, including tests of details (which may include tests of transactions) to obtain sufficient appropriate audit evidence about the City’s compliance with each of the direct and material compliance requirements in response to the assessed risks of material noncompliance. In general, Single Audit procedures may include: Identify the City’s major programs to be tested and reported on for compliance. Identify the compliance requirements applicable to each major program. Determine which of the compliance requirements identified could have a direct and material effect on each major program. Consider relevant portions of the City’s internal control over compliance for each direct and material compliance requirement for each major program. Obtain sufficient appropriate audit evidence, which involves testing internal control over compliance and compliance with direct and material compliance requirements for each major program. Consider indications of fraud. Consider indications of abuse. Consider subsequent events. Form an opinion about whether the City complied with the direct and material compliance requirements. Perform follow-up procedures on previously identified findings.