Under the Single Audit Act, the Auditor Must Apply Procedures

Under the Single Audit Act, the auditor must apply procedures to test for compliance and test the effectiveness of controls for: $$\begin{array} { | c | c | c | } \hline & \begin{array} { c } \text { Major } \\\text { Programs }\end{array} & \begin{array} { c } \text { Non- } \\\text { Major } \\\text { Programs }\end{array} \\\hline \text { A. } & \text { Yes } & \text { Yes } \\\hline \text { B. } & \text { Yes } & \text { No } \\\hline \text { C. } & \text { No } & \text { Yes } \\\hline \text { D. } & \text { No } & \text { No } \\\hline\end{array}$$

A) Option A
B) Option B
C) Option C
D) Option D