Audit training in today's public sector landscape is not only a professional imperative—it is a necessity for guaranteeing compliance, precision, and integrity in financial management. Single Audit Major Program Determination is one of the most significant topics addressed in advanced audit training. This third in the Yellow Book: Uniform Guidance Training Series offers in-depth, hands-on knowledge of how to determine and evaluate significant federal programs for focus on audit—learning that is crucial for auditors serving government or nonprofit organizations.
Understanding Major Program Determination
Major Program Determination is the keystone of Single Audits. It is a process of determining what federal programs need to be audited in detail during the audit. The Uniform Guidance (2 CFR 200 Subpart F) states that entities that spend $750,000 or more in federal funds in one year must perform a Single Audit with an emphasis on high-risk or high-dollar programs.
This is not an optional step—it's a regulatory requirement. Misselection or exclusion of significant programs can result in deficiencies in audits, greater funding agency scrutiny, and even exclusion from future federal awards.
Important Topics Addressed in This Course
This Yellow Book-compliant audit training course is designed for individuals who wish to become experts in the technical aspects of risk-based selection of major programs. Important topics include:
Federal guidelines for major program selection
The four-step program determination process
Differentiating between Type A and Type B programs
Risk assessment strategies
Documentation and justification best practices
Practical case examples and compliance pitfalls
Participants learn in-depth about both regulatory requirements and real-world application techniques, all framed by GAGAS (Generally Accepted Government Auditing Standards).
Who Should Register
This course is perfect for:
Internal and external auditors working on federally funded programs
Government finance professionals
Grant compliance officers
Nonprofit accounting personnel
Audit managers ready for high-risk Single Audits
Regardless of whether you're conducting audits for a local government, higher ed institution, or non-profit organization, this training further enables you to safeguard public funds and produce sound, reliable audit results.
Final Thoughts
Major Program Determination is one of the most technically challenging and critical parts of the Single Audit process. The capability to do this correctly not only guarantees audit precision but also ongoing access to federal funding for your entity. This audit training course offers the knowledge, framework, and practical experience necessary to work up to Single Audits in confidence and compliance.
For those who are dedicated to excellence in governmental auditing, this training provides a strong, hands-on learning experience based on the Yellow Book and Uniform Guidance regulations.
