If required to perform risk assessments on Type B programs, an auditor is permitted to exclude any Type B programs with expenditures that are:

Less than the larger of $$750,000$ or $3\%$ of the Type A threshold.

Less than the smaller of $$750,000$ or $1\%$ of total federal awards expended if the total is less than $$100$ million.

Less than $25\%$ of the Type A threshold.

Less than the smaller of $$750,000$ or $1\%$ of total federal awards expended if the total is more than $$100$ million.