Your firm was hired to conduct an audit for the City of Happy Valley. The city is heavily involved in community outreach and receives federal program funds. City of Happy Valley had the following allocations for funds:

• Farmers' Market Supplemental Nutrition Assistance Program Support Grants, $14,270
• Farm to School Grant Program, $212,755
• Watershed Protection and Flood Prevention, $149,620
• Family Violence Prevention and Services/State Domestic Violence Coalitions, $265,000
• Child Care Mandatory and Matching Funds of the Child Care and Development Fund, $800,000
• Abandoned Infants $235,000
• Preschool Development Grants, $32,000.

1. Define any type-a programs, which qualify based on size alone. Identify the programs you would choose for the audit based on their size alone and explain why you chose these programs.
2. The risk-based approach exempts certain programs from the assessment. Does the city of Grand View have any programs that meet these exemptions?
3. ....
4. any of the programs qualify to be audited as a single program according to OMB when performing a risk-based approach audit? Which programs can be part of the same cluster and why?