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Phase 1: Risk assessment and planning <br />The risk assessment and planning phase will encompass the overall planning stage of the single audit <br />engagement. During this phase, we will work closely with the City's management to determine that programs <br />and all clusters of programs are properly identified and risk -rated for determination of the major programs for <br />testing. We will also review the forms and programs utilized in the prior year to determine the extent of any <br />changes which are required. <br />We will accomplish this by following the methodology below: <br />• Determine the threshold to distinguish between Type A and B programs, including the effect of any loans <br />and loan programs <br />• Utilizing the preliminary Schedule of Expenditure of Federal Awards, we will identify the Type A and <br />significant Type B programs (25% of Type A threshold) in accordance with the Uniform Guidance <br />• Identify the programs tested and the findings reported for the past two fiscal years. Determine and <br />document the program risk based on the past two single audits <br />• Prepare and distribute Type B program questionnaires to determine risk associated with Type B programs <br />• Determine the major programs to be tested for the current fiscal year based on the previous steps <br />• Based on our determination of the major programs, we will obtain the current year compliance supplement <br />to aid in the determination of direct and material compliance requirements, and customize the audit <br />program accordingly <br />• Determine the preferred methods of communication during the audit <br />Phase 2: Major program testing <br />We will determine the programs to be audited based on the risk assessment performed in the planning phase. <br />We will perform the audit of the programs in accordance with UG. <br />To accomplish this, we will perform the following: <br />• Schedule an introductory meeting and notify the City's management of the major programs for the current <br />fiscal year <br />• Plan and execute the testing of the expenditures reported on the Schedule of Expenditures of Federal <br />Awards <br />• Perform tests of compliance and internal controls over compliance for each major program identified <br />• Schedule periodic progress meetings to determine that schedules are adhered to and identify issues as they <br />arise <br />• Conduct entrance and exit conference meetings with each grant manager <br />Phase 3: Final assessment and reporting <br />We will re -perform the steps noted in the preliminary assessment and planning stage once the final Schedule of <br />Expenditures of Federal Awards is received to determine if additional major programs were identified. <br />Based on the final determination of the programs we will perform the following: <br />• Identify Type A and significant Type B programs which were not previously identified <br />• Re -assess the risk and determine if we are required to audit additional programs <br />City of Santa Ana RFP No. 24-009 Page 36 of 63 <br />