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Planning an audit in SMART Single Audit
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This article applies to:

  • Product: SMART Single Audit

Identify Major Programs

When completing a Single Audit engagement you will need to identify major programs which involves assessing risk then assessing major program coverage.
After entering federal awards and determining if the entity was a low-risk auditee you can identify major programs.
  1. From the View menu, select
    Federal Award Summary
    .
  2. Select
    Major Program Determination
     from the dropdown, then
    Identify Major Programs
    .
  3. Select
    Assess
     to perform a risk assessment for each Type A program.
  4. Answer all of the questions that appear, you can can select comment to explain answers if needed.
    If the program is considered Low-risk you'll see
    Low
     next to
    Assess
    , otherwise it will say
    Not Low
    .
  5. Select
    Assess
     to perform a risk assessment for each Type B program.
  6. Answer all of the questions that appear, you can can select comment to explain answers if needed.
    If the program is considered High-risk you'll see
    High
     next to
    Assess
    , otherwise it will say
    Not High
    .
  7. Select
    Assess Major Program Coverage
    .
  8. If a Federal Agency requests that a program be audited as a major program and you have not designated it as major, you may mark in the Major Program column to designate it as a major program.
  9. You may be required to select additional programs to reach the minimum coverage.
  10. Select
    Next
     to review and modify compliance programs.