A local government has four federal programs. Expenditures
during the year ended June 30, 2020, are below:
HHS1; new this year and never
audited
$ 880,000
HHS2; audited last year, no major
findings
770,000
Department of Transportation 65,000
Department of Agriculture
485,000
Total Expenditure of Federal
Funds
$2,200,000
Which Programs would the auditor be required to audit, assuming
that all the programs are low risk, explain your reasoning and show
your computations?