Governmental and Nonprofit Accounting (11th Edition) P20-2 (Single AuditVarious) Following are the expenditures incurred in 20X5 and 20X6 by Thompson County under each of its federal assistance programs.

Federal Program	Grant	20X5 Expenditures	20X6 Expenditures
A	1	$ 380,000	$ 40,000
	2	75,000	320,000
	3	360,000	100,000
B		271,000	250,000
C		3,000,000	220,000
D		500,000
E	1	80,000	280,000
	2	130,000	110,000
Total		$4,796,000	$1,320,000

Required

1. Which of Thompson Countys federal financial assistance programs are Type A federal assistance programs in 20X5? In 20X6?

2. If no Type A programs are considered low risk, which programs are major? What level of internal control study and evaluation must be performed for each major program in 20X5 under the single audit requirements? In 20X6?

3. What level of compliance auditing is required for each major program in 20X5 under the single audit requirements? In 20X6?