Single Audit Fundamentals Part 2: Major Program Determination

Overview

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.

Prerequisites

None

Objectives

• Select major federal programs.
• Identify considerations prior to major program determination.
• Identify the risk-based approach for determining major programs under Uniform Guidance.

Highlights

• Single audits
• Uniform Guidance
• Major program determination