A Local Government Received and Expended the Following Federal Financial

question 7

Essay

A local government received and expended the following federal financial assistance under several programs during 20X4:
$$\begin{array} { l r } \text { Program A } & \$ 100,000 \\\text { Program B } & 200,000 \\\text { Program C } & 250,000 \\\text { Program D } & 475,000 \\\text { Program E } & 625,000 \\\text { Program F } & 500,000 \\\text { Program G } & 600,000 \\\text { Total } & \underline { \$ 2.750 .000 } \\\hline\end{array}$$ Requirements:
A. Is this government required to have a single audit? Why?
B. If a single audit is performed on the government, what are its Type A programs?
C. Assume that the two largest Type A programs that you identified in Part B of this question were audited as major federal financial assistance programs in one of the past two years and that the audits uncovered no findings or questioned costs. Further assume that each of the Type B programs could reasonably be assessed as high-risk programs. Which programs should be audited as major programs? Why?

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Definitions:

Chunk Information

A strategy of breaking down information into smaller, manageable units or chunks, making it easier to process and remember.

Gardner's Multiple Intelligences

A theory proposed by Howard Gardner, suggesting that individuals have different kinds of intelligences, including linguistic, logical-mathematical, musical, spatial, body-kinesthetic, interpersonal, intrapersonal, and naturalistic.

Linguistic

relating to language or linguistics, the scientific study of language and its structure, including the study of morphology, syntax, phonetics, and semantics.

Logical-Mathematical

Referring to a type of intelligence that involves the ability to analyze problems logically, carry out mathematical operations, and investigate issues scientifically.