Single Audit Fundamentals Part 2: Major Program Determination

Part 2: Major Program Determination (bold)

In Part 2 of the Single Audit Fundamentals Series (link) we will walk you through the major program determination process to help beginners understand this critical part of performing a single audit.

Topics covered include:
• Considerations prior to major program determination

• Applying the risk-based approach for determining major programs under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (UG or Uniform Guidance)

• Communications with cognizant or oversight agency for audit

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