GOV2110. Major Program Determination and the SEFA

With complex rules and auditor judgment, determining your Major Programs is no easy feat. This session will discuss how to apply the Uniform Guidance risk-based approach to major program determination. We will go over using this approach to select major programs, including the impact of the new COVID-19 related federal programs, SEFA reporting, and other factors that impact major program determination.

Learning Objectives:

• Identify the critical components of the major program determination process
• Recognize the more complex decision points
• Determine the impacts of Federal funding and SEFA reporting on major program determination.