Single Audit. Quad States Community Service Agency expended federal awards during the most recent fiscal year in the following amounts for the programs shown:
|
Program 1 |
$5,789,000 |
Program 6 |
$389,000 |
|
Program 2 |
350,000 |
Program 7 |
191,000 |
|
Program 3 |
1,069,000 |
Program 8 |
94,000 |
|
Program 4 |
5,963,000 |
Program 9 |
726,000 |
|
Program 5 |
212,000 |
Program 10 |
434,000 |
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?