If Required to Perform Risk Assessments on Type B Programs

If required to perform risk assessments on Type B programs, an auditor is permitted to exclude any Type B programs with expenditures that are:

A) Less than 25% of the Type A threshold.
B) Less than the larger of $750,000 or 3% of the Type A threshold.
C) Less than the smaller of $750,000 or 1% of total federal awards expended if the total is less than $100 million.
D) Less than the smaller of $750,000 or 1% of total federal awards expended if the total is more than $100 million.