Part 2: Major Program Determination (bold)
In Part 2 of the Single Audit Fundamentals Series (link) 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
Government Audit Quality Center (GAQC) members save an additional 20% (bold)
If you are a GAQC member, you can save 20% more off the registration price. Find out more information on the GAQC Website. (link to: https://www.aicpa.org/interestareas/governmentalauditquality.html)
*Determine major federal programs *Identify considerations prior to major Program determination *Identify the Risk-based approach for determining major programs under Uniform guidance
•Introduction to Single audits •identifying federal assistance and determining major programs •considerations related to implementing the Uniform guidance Requirements
Auditors of nonprofits and state and local governments subject to single audits
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