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Government and Nonprofit Essentials: Understanding Single Audit Major Program Determination (GNE2)
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Major programs are critical to the single audit process as they are the programs for which the auditor will be performing additional internal control work on and ultimately issuing a compliance opinion on as part of the single audit. The term "major program" refers to a program determined to be major by the auditor by following the four-step major program determination process described in either OMB Circular A-133 or the Uniform Guidance for Federal Awards depending on the period being audited.

6/23/2015
When: 6/23/2015
8:00 AM - 10:00 AM
Where: Webcast/Webinar
Presenter: Charles Blanton, CPA
Contact: April Deneault
801-834-6634

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Major programs are critical to the single audit process as they are the programs for which the auditor will be performing additional internal control work on and ultimately issuing a compliance opinion on as part of the single audit. The term "major program" refers to a program determined to be major by the auditor by following the four-step major program determination process described in either OMB Circular A-133 or the Uniform Guidance for Federal Awards depending on the period being audited. This program is designed to equip you with the essential knowledge that you need to properly determine major programs under either OMB Circular A-133 or the Uniform Guidance for Federal Awards.

Objectives: * Properly determine major programs under either OMB Circular A-133 or the Uniform Guidance for Federal Awards

 

Major Subjects: * Understanding the risk-based approach to determining major programs * The four-step major program determination process under both OMB Circular A-133 and the Uniform Guidance for Federal Awards * How the Uniform Guidance for Federal Awards is making changes to each of the four steps in the major program determination process with hands on exercises illustrating the changes * Areas where auditor judgement is and is not allowed in the major program determination process * How the changes in the Uniform Guidance for Federal Awards related to major program determination may or may not impact the number of major programs to be audited

Designed For: Auditors and industry professionals working in the government and nonprofit environment

Prerequisite: Knowledge of government and nonprofit accounting and auditing

 

Advanced Prep: None

Speaker: Charles Blanton, CPA

Vendor: Surgent McCoy

Field of Study: Accounting (Governmental) (2)

Level: Update

CPE Credit: 2 Hours

Acronym: GNE2

Registration Fees: $89.00

  

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