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  • Product: Guided Assurance

Identify major programs in a single audit

When completing a Single Audit engagement, you'll need to identify major programs. After you enter federal awards and determine if the entity is a low-risk auditee, you can identify major programs.
  1. Open the engagement and go to the
    Workpapers
     tab.
  2. Expand the
    Single Audit
     folder and open
    CX-1.5: Single Audit and Major Program Determination worksheet
    .
  3. Select
    Major Program Determination: Assess risk
    .
    This screen is split between Type A and Type B programs. There's also a banner that lets you view your total expenditures, Type A threshold, and a count of how many Type B programs you need to identify as high risk.
  4. On the
    Type A programs
     tab, select
    Assess
     to perform a risk assessment for each Type A program.
    1. Answer all of the questions for each program.
    2. Use the
      Program or cluster to assess
       dropdown to go to the next Type A program to assess.
    3. Once you've assessed all Type A programs, select
      Return to all programs
       where you can review what programs are considered low-risk or not low-risk.
    Once you've completed risk assessments for all Type A programs, Guided Assurance will create CX-1.6 forms in Engagement Manager as necessary.
  5. Select the
    Type B programs
     tab, then select
    Assess
     to perform a risk assessment for each Type B program.
    1. Answer all of the questions for each program.
    2. Use the
      Program or cluster to assess
       dropdown to go to the next Type B program to assess.
    3. Once you've assessed all Type B programs, select
      Return to all programs
       where you can review what programs are considered high or not high-risk.
    Once you've completed risk assessments for all Type B programs, Guided Assurance will create CX-1.7 forms in Engagement Manager as necessary.
  6. Select
    Next
     or
    Major program determination: Assess coverage
    .
  7. Use the
    Add Major Program
     column to designate it as major. You'll need to do this if a Federal Agency requests you audit a program as a major program and it isn't marked.
  8. Use the
    Award expenditures identified as major programs
     progress bar to make sure you meet the coverage threshold. If the progress bar isn't complete, you'll need to mark more programs as major programs to meet the minimum coverage.
  9. Select
    Next
     to review and modify compliance programs.