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I I SECTION III - SPECIFIC AUDIT APPROACH I .:. Inquiries of the program administrator of the governmental entities that provided grants about restrictions, limitations, terms and conditions under which such grants were provided including review of the OMB Circular A-133 Compliance Supplement and the Florida Single Audit Act. .:. Our existing knowledge of federal and state laws. I Statistical Samples Offered To Be Performed In The Audit Based On Federal Grant Funds Awarded To The City I During the planning of the Single Audit engagement, we will identify the major programs to be audited pursuant to Circular OMB A-133. As required, the determination will be based on the dollar amount of federal expenditures and the associated program risk. Further, as appropriate, our audit will be planned to provide for a low level of assessed control risk. I I .:. After we have identified the major programs, we will perform appropriate auditing procedures, including tests of controls, tests of compliance with laws and regulations, and substantive testwork. Sampling methodology determination, i.e., statistical, or non-statistical, random, systematic or judgmental selection method, etc., will be based on the auditor experience and judgment. I Description Of Procedures To Be Used To Ensure The Accuracy Of The Statistical And/Or Nonstatistical Samples I To ensure that samples selected for attribute testing (tests of controls and compliance) and variable testing (tests of details/substantive testwork) are "accurate", or valid, all samples will be reviewed and evaluated to ensure that items selected are, I .:. representative of the population so that characteristics of the sample can be reasonably projected to the entire population .:. of adequate size based on internal controls, tolerable error, expected deviations, acceptable confidence levels, etc. .:. from a complete population I Approach To Be Taken In Completing The Single Audit I Our objective in this area is to perform a single audit which meets the needs of the grantor agencies and the requirements of OMB A-133. I In order to achieve this objective, we follow the following techniques: I Planning and Supervision . Inquiry of management regarding identification of the grants subject to single audit . Review of grant documents · Review of OMB Circular A-133 Compliance Supplement · Review of Federal legislation for the enacted laws and regulations . Instruction to staff as to the requirements of the Single Audit . Supervision of staff in the performance of the procedures · Consideration of the effect of computer processing on the nature, timing and extent of auditing procedures I I I I I 20