A local government has five federal grants. Expenditures amounted to $3,000,000 during the year, as follows:

Type A

HUD grant, new and never audited ......................................... $900,000

HHS grant, audited last year, no major findings ........................... 750,000

Type B

EPA grant .......................................................................... 600,000

Summer Youth Employment grant .............................................. 675,000

Dept. of Agriculture grant ........................................................... 75,000

Describe how you, as an auditor, would determine major programs for audit, assuming

(A) The local government is not a low-risk auditee, and

(B) The local government is a low-risk auditee?