Single Audit Fundamentals Part 2: Major Program Determination WEBCAST

Overview

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.

Highlights

Introduction to single audits. Identifying federal assistance and determining major programs. Considerations related to implementing the Uniform guidance requirements.

Prerequisites

None.

Designed For

Auditors of nonprofits and state and local governments subject to single audits.

Objectives

Determine major federal programs. Identify considerations prior to major program determination. Identify the risk-based approach for determining major programs under Uniform guidance.

Preparation

None.

Notice

None.