Your firm was hired to conduct an audit for the City of Grand View. The city is heavily involved in community outreach and receives federal program funds. City of Grand Views Programs has the following costs and prior audit history for each program: Farmers Market Supplemental Nutrition Assistance Program Support Grants had costs of $661,000 and was not selected for audit in prior year. Farm to School Grant Program had costs of $746,000 and was selected for audit in prior year. Watershed Protection and Flood Prevention had costs of $963,000 and was not selected for audit in prior year. Family Violence Prevention and Services/State Domestic Violence Coalitions had costs of $389,000 and was not selected for audit in prior year. Child Care Mandatory and Matching Funds of the Child Care and Development Fund had costs of $74,000 and was not selected for audit in prior year. Abandoned Infants had costs of $7,932,000 and was selected for audit in prior year. Preschool Development Grants had costs of $4,712,000 and was selected for audit in prior year. Low Income Taxpayer Clinics had costs of $434,000 and was not selected for audit in prior year. National Organizations of State and Local Officials had costs of $1,069,000 and was not selected for audit in prior year. Minority Health and Health Disparities Research had costs of $150,000 and was selected for audit in prior year. During the previous years audit, the Preschool Development Grants and the Minority Health and Health Disparities Research had audit findings. Assignment: Identify any Type A programs and Type B programs based on size. Are there any low-risk or high-risk programs? Which programs would you select for the audit, if the city of Grand View is not a low risk auditee? Explain your process for determining your conclusions.