If you found out that a new manager with no previous experience was now in charge of Program 4,…

Single Audit. Quad-States Community Service Agency expended federal awards during the most recent fiscal year in the following amounts for the programs shown:

Program 1

$5,789,000

Program 6

$389,000

Program 2

350,000

Program 7

191,000

Program 3

1,069,000

Program 8

94,000

Program 4

5,963,000

Program 9

726,000

Program 5

212,000

Program 10

434,000

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?