The Uniform Guidance, located at Subpart F – Audit Requirements within 2 CFR Part 200, makes some important changes to major program determination. It is critical auditors understand
those changes and how a proper SEFA plays a big role in an accurate MPD. Both auditees and auditors will learn about:
• Elements of a proper SEFA and its role in MPD;
• Changes to the major program determination process; and
• Common errors that auditors have frequently made and how to avoid them going forward.