Under the terms of the Single Audit Act and its amendments, what percentage of federal awards expenditures must be selected for audit?
A. High Risk Auditee: 100%; Low Risk Auditee: 50%
B. High Risk Auditee: 50%; Low Risk Auditee: 25%
C. High Risk Auditee: 50%; Low Risk Auditee: 0%
D. High Risk Auditee: 100%; Low Risk Auditee: 25%