Single Audit Major Program Determination

Determining the major programs in a Single Audit is key to performing these engagements correctly. In this video, I provide four steps in determining major programs. I provide a case study to assist you in understanding this process. I discuss identifying of Type A and Type B programs, identifying low-risk type A programs, identifying high-risk type B programs, and major program determination. The major programs will be tested for compliance. And related internal controls will be tested.

0:00 Introduction
O:28 Overview of four steps
1:28 Preliminary gathering of federal awards information
2:44 Step one: type A program identification
4:13 Step two: determine low-risk type A programs
5:10 Step three: identify high-risk type B programs
9:50 Step four: determine major programs
10:34 Low-risk auditee
12:28 Single Audit opinion on major programs
12:47 Test controls

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