Quad States Community Service Agency expended federal awards during the most recent fiscal year in the following amounts for the programs shown:

Additional information indicates that Programs 4 and 10 were audited as major programs in each of the two preceding fiscal years, with no audit findings reported.

Required

a. Which programs would be considered Type A programs and why? Type B programs?

b. Based on the information provided, which programs would you select for audit and why?

c. If you found out that a new manager with no previous experience was now in charge of Program 4, would your answer to part b change? If so how? (Wilson 526 527)

Wilson. Accounting for Governmental and Nonprofit Entities, 15th Edition. McGraw Hill Learning Solutions, 2010. VitalBook file.