This Governmental Audit Quality Center (GAQC) archived Web event titled, Single Audit Fundamentals Part 2: Major Program Determination, held on August 26, 2020, walks through the major program determination process. It is intended for staff new to performing single audits or those that just need a refresher. The basics of audit performance are covered without delving into the nuances of COVID-19 funding. Once staff are trained at a basic level, they can take advantage of other more advanced training that introduce COVID-19 concepts offered by the GAQC. This second part of the four-part series covers:
Considerations prior to 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