Sharendale County expended $7,000,000 of federal financial assistance during 20X9 in the following programs:

1. Assume that Sharendale County is not a low-risk auditee and programs AE had been audited as major programs in one of the 2 previous years. Which programs will probably be selected as major programs this year?
2. Assume that Sharendale County is a low-risk auditee and programs AE had been audited as major programs in 1 of the 2 previous years. Which programs will probably be selected as major programs this year?

Federal Program A B Expenditures $1,100,000 1,500,000 900,000 2,500,000 800,000 200,000 $7,000,000 Risk Assessment Low High High Low Low D E F