4. The City of Green Hills has engaged you to perform an audit conducted in accordance with the Single Audit Act. You understand that the Single Audit Act requires that you perform additional tests of the City's major federal financial assistance programs. You are trying to identify the applicable programs for this audit and after further review, you discover that the City participates in four federal financial assistance programs. The list below represents the programs, the City's expenditure amounts, and the assessed risk of material non-compliance. Grant Program Expenditures Rizk Department of Education, Title |, Grants to Local Education Agencies 52,420,000 High Environmental Protection Agency, Central Creek Modifications 6,890,000 Moderate Department of Housing and Urban Development Project #C19-MC-08-0012 5,600,000 Low Project #C19-MC-08-0013 __ 360,000 Moderate Total grant awards 515,330,000 Required: 1} Identify the major federal assistance program|s). 2} Describe the compliance testing requirements you would be performing for major federal financial assistance programs under the Single Audit Act