Chittenden County had the following federal award activity during the most recent fiscal year:

Required

1. Based on size, which programs would be considered Type A programs? Type B programs?

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

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

Program # Award Received Award Expended Type A or B Programs to select Programs to select

for audit (if country is for audit (if country is

not considered low-risk) considered low-risk

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1. 6,500,000 250,000

2 . 800,000 800,000

3. 12,000,000 11,600,000

4. 4,200,000 3,450,000

5. 1,000,000 875,000

6. 1,750,000 1,500,000

7. 500,000 425,000

8. 7,500,000 7,000,000

9. 300,000 200,000

10. 750,000 575,000