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State and Federal Grant Programs Our trained staff is well versed with all applicable Federal laws, regulations and OMB Circulars, as well as with the funding sources of your programs. Last year nearly 70% of the revenue from our governmental and not-for-profit industry included single audits. We can help you discharge your obligations under federal and state audit guides, such as those issued by the Single Audit Act and OMB Circular No. A-133, providing guidance to ensure systems are in place to support new programs and future program growth. We can also help you develop relevant information by reporting unit and understand specific program documentation and reporting requirements. Staffing Continuity Our approach is to assign the same staff to continuing engagements each year, whenever possible. Promotions, new responsibilities, and circumstances beyond our control may necessitate the substitution of certain staff accountants with associates of comparable experience over the course of a contract. However, we will not change our engagement executives without prior approval from the County. As long as the same staff members are part of the Rebmann team, at least 50% of the staff performing the current year audit will participate in the following year's audit. Continuing Professional Education To maintain our competitive edge and to stay ahead of the curve on technical quality, we place significant emphasis on continuing professional education with appropriate focus on industry specialization and relative responsibility levels. We readily exceed the state and GAO's biennial CPE hour requirements through a variety of external and internal programs. External programs (as attendees and speakers) FGFOA annual spring and fall governmental auditing and accounting updates - usually attended by a range of staff at all levels Annual GFOA national conference (in June) - usually attended by two or three executives Annual GFOA teleconference (in November) - usually attended by all seniors and above Internal programs Rebmann sponsors multiple training opportunities each year through its involvement with the Association of Government Accountants (AGA), approximately 40 hours per year. Annual governmental technical updates, held in June and December, are mandatory for all industry group members. Annual audit and assurance service training provides updates on auditing standards with an emphasis on engagement planning, risk assessment, and analytical review techniques. Held in the summer, the training includes governmental breakouts with separate programs for beginning, intermediate and advanced staff. Quarterly webinars provide the latest developments in accounting, auditing, and financial reporting standards. Rehmann also participates in other governmental industry groups as both speakers and attendees through a variety of state and national associations and industry groups.