Gaas, gagas, and the single audits- 3 pages

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Option #2: GAAS, GAGAS, and the single audit

Your firm was hired to conduct an audit for the City of Grand View. The city is heavily involved in community outreach and receives federal program funds. City of Grand View had the following allocations for funds:

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  • Farmers’ Market Supplemental Nutrition Assistance Program Support Grants, $8,112
  • Farm to School Grant Program, $174,320
  • Watershed Protection and Flood Prevention, $98,829
  • Family Violence Prevention and Services/State Domestic Violence Coalitions, $280,000
  • Child Care Mandatory and Matching Funds of the Child Care and Development Fund, $800,000
  • Abandoned Infants $195,000
  • Preschool Development Grants, $25,000.


  1. Define any Type A programs, which qualify based on size alone. Identify the programs you would choose for the audit based on their size alone and explain why you chose these programs.
  2. The risk based approach exempts certain programs from the assessment. Does the city of Grand View have any programs that meet these exemptions?
  3. Locate each program sponsor by visiting the Catalog of Federal Domestic Assistance (CFDA) Web site (
  4. Does any of the programs qualify to be audited as a single program according to OMB when performing a risk-based approach audit? Which programs can be part of the same cluster and why?

Paper Requirements:

  • Submit your responses to the questions in a 3-page Microsoft Word document. Label each question clearly. Include computations in a table and show work.
  • For written answers, ensure your responses are well-written.

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