Programs $3$ and $4$ were audited as major programs last year and had no audit findings.

Program $8$ is a recurring federal grant that has long been deemed low risk and has not been audited for the past two years.

When assessing the risk of Type B programs, your audit firm has a policy of examining the largest programs in terms of current$-$year expenditures if information on prior audits and risk factors is not available.

$$ Based on this information, which programs would you select for audit if Chittenden County is not considered a low$-$risk auditee?

$$

Assume that Chittenden County is considered a low$-$risk auditee. Based on the information provided, which programs would you select for audit?

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