A Local Government Has Four Federal Grants A Which Grants Would the Auditor Be Required to Audit

A local government has four federal grants. Expenditures amounted to $1,000,000 during the year ended June 30, 2009, as follows:
$\begin{array}{l}\begin{array} { | l | r | } \hline\text { Type A }\\\hline \text { HHS grant, audited last year, no major findings } & \$ 400,000 \\\hline \text { HHS grant, new this year and never audited } & 350,000 \\\hline \text { Type B } & \\\hline \text { Department of Transportation } & 205,000 \\\hline \text { FFA } & \$ 45,000 \\\hline \text { Total all funds } & \$ 1,000,000 \\\hline\end{array}\end{array}$ A. Which grants would the auditor be required to audit, assuming the government is not found to be low risk?
B. Which grants would the auditor be required to audit, assuming the government is found to be low risk?