The audit proposal is the first step of the audit process. The team lieutenant and the HCO will assign the audit to the project manager, which is to be approved by the Unit Commander. (GAGAS §4.02 – 4.11, Competence, §8.31 – 8.32, Assigning Auditors). The project manager will submit a proposal memorandum to the Unit Commander for approval. (See Attachment 4) Once the memorandum is approved, a project number is issued by Operations. The project manager will utilize the Project Manager Duties and Responsibilities Checklist to assist in the completion of each phase of the audit. (See Attachment 5)