In Part 2 of the Single Audit Fundamentals Series 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