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and, depending on the remaining untested balance, may, require sampling the remaining population. Review of board minutes In addition to discussing major activities in the year under audit with management (such as issuance of long-term debt, large capital -related purchases, new programs or services, etc.), we will review minutes from meetings of the Board and any committees. This will allow us to identify significant or unusual events or purchases and revise our planning audit procedures accordingly. Analytical review Using the current and prior years' trial balances and the final amended budget, we will perform analytical procedures at the financial statement level. In general, we consider an income statement line item to be reasonable and consistent if it is within either 10 percent of the prior year actual or current year budget Any financial statement line items with fluctuations outside of these parameters will be selected for additional procedures. We will review fluctuations at a greater level of detail (by general ledger account) and have discussions with management to identify and document the reasons for the change. Based on our preliminary analytical review, certain income statement accounts may be selected for substantive testing because of their significance and/or ease of testing. Common substantive tests over income statement accounts are described later in this appendix. Risk assessment and At various times through the year, Rehmann's governmental brainstorming audit group will meet to discuss risks that are common to governments. The audit team will review the notes from these meetings at the beginning of the county's audit to determine which of these risk factors might be applicable. The team will then use the information provided in the previous steps to identify additional risks and design audit procedures to address such risks. Our government -specific audit programs will be tailored to reflect the planned audit procedures. Consideration of fraud In accordance with Statement on _Auditing Standards No. 99. Consideration of Fraud in a Financial Statement Audit, we will make certain inquiries of personnel in various departments and positions to obtain their views about the risks of fraud and how they are addressed. In addition, each year the audit team will conduct 2-4 procedures that are outside the scope of the typical audit The use of these unpredictability tests is a requirement of SAS 99. Rehmann