Surgent's Did I Pick the Right Major? Selecting Major Programs in a Single Audit

Even after we complete our work at an institution, the question sometimes lingers: "Did I pick the right major?" Major program determination is difficult in a single audit and sometimes we feel ill-prepared to make the best decision. This course will give you the counseling and assistance you need to feel confident in your major program selection under the 2024 revision to the Uniform Guidance for Federal Awards.

Not-for-profit and government auditors

• Understand the importance of the major program determination process
• Perceive the key elements in major program determination and selection (e.g., properly identifying type A and type B programs, high-risk and low-risk programs, and the percentage-of-coverage rule)
• Skillfully and confidently select major programs in a single audit

• Understanding the risk-based program selection approach to identifying major programs
• The four-step major program determination process
• How to identify ”not low-risk type A programs” and “high-risk type B programs”

Some introductory background in single auditing