A local government has five federal grants. Expenditures amounted to $3,000,000 during the year, as follows: HUD grant, new and never audited $900,000 HHS grant, audited last year, no major findings 750,000 Type B 600,000 Summer Youth Employment grant 675,000 75,000 EPA grant Dept. of Agriculture grant 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.