Buffalo County expended federal awards during the most recent fiscal year in the following amounts for the programs shown:

Additional information indicates that Programs 4 and 10 were audited as major programs in each of the two preceding fiscal years, with no audit findings reported.

Required
a. Which programs would be considered Type A programs and why? Type B programs?
b. Based on the information provided, which programs would you select for audit and why?
c. If you found out that a new manager with no previous experience was now in charge of Program 4, would your answer to part b change? If so how?
d. Independent of part c, if the county qualifies as a low-risk auditee requiring only 25 percent coverage, what programs would be selected foraudit?

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Program 1 Program 2 Program 3 Program 4 Program 5 $5,789,000 350,000 1,069,000 5,963,000 212,000 Program 6 Program 7 Program 8 Program 9 Program 10 $389,000 191,000 94,000 726,000 434,000