A local government has five federal grants. Expenditures amounted to $2,000,000 during the year, as follows:
Type A
HUD grant, new and never audited.........$600,000
HHS grant, audited last year, no major findings.......500,000
Type B
EPA grant.....................400,000
Summer Youth Employment grant..........450,000
Dept. of Agriculture grant................50,000
Describe how you, as an auditor, would determine major programs for audit, assuming ( a ) the local government is not a low-risk auditee, and ( b ) the local government is a low-risk auditee.