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For a government that has less than $25 million in total federal awards expended, an auditor that must perform a risk assessment on a federal

For a government that has less than $25 million in total federal awards expended, an auditor that must perform a risk assessment on a federal program classified as a Type B should consider as eligible all programs that

  1. Have not been assessed in last three years.
  2. Have not been assessed in the last two years.
  3. Have expenditures that exceed $100,000
  4. Have expenditures that exceed $187,500.

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