Major Program Determination (Completed)

The goal of a Single Audit is to give an opinion on Major Programs. We will look at the four step process that auditors must follow in order to make the determination. Since Major Program Determination starts with the SEFA we will look at the key elements required in the SEFA.

Who Should Attend
This session is for auditors conducting Single Audits.

Topics Covered

• The need for a complete and accurate SEFA
• Four steps of major program determination, including changes based on the 2021 Compliance Supplement
• Criteria of what is needed in risk assessment of A and B programs
• Low -Risk Auditee determination

Learning Objectives

• Identify the four steps of the major program determination process
• Describe the criteria to be a low-risk auditee
• Recognize the changes to major program determination added to the 2021 Compliance Supplement
• Identify all the pitfalls that come with auditors doing the major program determination

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Auditing (Governmental) (2 hours)

Program Prerequisites
Basic understanding of major program determination and uniform guidance.

Advance Preparation
None