Part 2 of this single audit fundamentals series walks the auditor through the major program determination process to help beginners understand this critical part of performing a single audit.
*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