Please help with the following exercise:

a. The Carson Public Transportation Authority has asked your audit firm to perform its Single Audit for the current year. A preliminary review has revealed that the authority receives well over half of its $25 million in revenues from federal transportation grants and other federal programs.The authority has a new Controller, whose last position was in private industry.You have been asked to brief the new Controller on the criteria for determining major programs for the purposes of your audit. What would you tell the Controller?