Following are the expenditures incurred in 2016 and 2017 by ABC County under each of its federal assistance programs.

Federal Program	Grant	2016 Expenditures	2017 Expenditures
A	1	$ 360,000	$ 20,000
	2	75,000	340,000
	3	380,000	100,000
B		271,000	250,000
C		3,500,000	230,000
D		495,000
E	1	85,000	280,000
	2	130,000	100,000
Total		$5,296,000	$1,320,000

Required Steps

1. Which of ABC Countys federal financial assistance programs are Type A federal assistance programs in 2016 and in 2017?
2. If no Type A programs are considered low risk, which programs are major?
3. What level of internal control study and evaluation must be performed for each major program in 2016 under the single audit requirements and in 2017
4. What level of compliance auditing is required for each major program in 2016 under the single audit requirements and in 2017?