With complex rules and auditor judgment, determining your Major Programs is no easy feat. This session will discuss how to apply the Uniform Guidance risk-based approach to major program determination. We will go over using this approach to select major programs, including the impact of the CARES Act, SEFA reporting, and other factors that impact major program determination.
Assess risks for Federal programs to determine which should be audited as major.
Evaluate the impacts of Federal funding and SEFA reporting on major program determination.