a government receives and expends funds under several federal programs during 20×7 the programs and amounts expended follow

Required
Which programs would you treat as major programs in a single audit for 20X7 if the government is not a low-risk auditee? Document the basis for your decision, including any risk assessments that you would conduct. (Indicate programs that you have assessed as high risk—that is, assume that some are high risk and indicate them.)