For a Government That Has Less Than $100 Million in Total

For a government that has less than $100 million in total federal awards expended, an auditor must perform a risk assessment on a federal program classified as a Type B program

A) If program has not been assessed in last three years.
B) Every two years.
C) If federal awards expended under the program exceed $100,000.
D) If federal awards expended under the program exceed $300,000.