Single Audit Fundamentals Part 2: Major Program Determination
- This second part in a 2-part series offered by the Governmental Audit Quality Center covers the major program determination process. This web event walks through the major program determination process, including:
- Considerations before major program determination
- Applying the risk-based approach for determining major programs under the Uniform Guidance
- Communications with the cognizant or oversight agency for audit This series is ideal for staff new to performing single audits or wanting a refresher. When staff are trained at a basic level, they can take advantage of other advanced training offered by the GAQC. Note: The GAQC will expand this series to a 4-part series sometime during 2026.
Learning Objectives
- Select major federal programs.
- Identify considerations prior to major program determination.
- Identify the risk-based approach for determining major programs under Uniform Guidance.
Major Topics
- Single audits
- Uniform Guidance
- Major program determination
