Major program calculation Nipper County had the following federal grant expenditures for the fiscal year. N Federal Grant # Federal Grant Awards Received Federal Grant Awards Expended Risk Determination 1 $35,000,000 $26,250,000 Low risk 2 8,750,000 8,750,000 Low risk 3 8,750,000 8,750,000 Low risk 4 8,750,000 8,750,000 Low risk 5 8,750,000 8,750,000 Low risk 6 8,750,000 8,750,000 Low risk Total $78,750,000 $70,000,000 a) Identify whether each program is Type A or Type B and whether the program would initially be considered major. Type A or B? Major? Program 1 A > 2 3 3 4 5 4 6 b) What is the minimum number of federal grants that could be treated as major by Nipper County to meet the minimum coverage for Uniform Guidance Audits