26 Oct 2021 • 

Major Program Determination


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upto 100
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Oct 2021
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The goal of a Single Audit is to give an opinion on Major Programs. The Major Programs are determined by the auditor by following the steps located .. Read more in Uniform Guidance. We will cover the four steps of major programs determination, the criteria to be a low-risk auditee and the pitfalls that come with doing major program determination. Because Major Program determination starts with the SEFA (Schedule of Expenditures of Federal Awards) we will look at key elements required in the SEFA. It is critical that the steps are done correctly so that the auditor does not miss a major program and need to reissue their audit.

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