Major Program Determination in Uniform Guidance Audits Under the New Standard: Mastering the Four-Step Risk Model

Avoiding Deficiencies in the Single Audit MPD Process

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Wednesday, March 2, 2016

Recorded event now available

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Course Materials

This course will provide audit professionals with thorough and comprehensive guidance to the Major Program Determination in Uniform Guidance (formerly referred to as Circular A-133) Audits, using the four-step risk evaluation model. The panel will discuss the changes to the MPD process that have arisen with the adoption of the Uniform Guidance, and will offer examples of Major Program Determination under the new guidance.


One of the most critical steps in conducting a Uniform Guidance “Single Audit” is for the auditor to make a Major Program Determination, using a four-step risk assessment model as specified by GASB and by the OMB Circular guidance. This determination shapes the direction of the audit, as well as its sampling and reporting requirements, and is crucial in defining the scope of the audit engagement. Yet OMB and GASB have both identified deficiencies in the Major Program Determination process, and new guidance issued by OMB has made the process even more critical.

Auditors are required to use a risk-based approach in identifying program types (Type A or Type B) and risk levels of those programs (low-risk or high-risk), and then selecting major programs from the identified programs to select for audit. Auditors may only deviate from this risk-based approach in the first year the entity is audited.

Major Program Determination continues to be an area of deficiency in reviewed Uniform Guidance audits. Audit advisers must have a complete understanding of the risk-based approach to avoid Single Audit deficiencies.

Listen as our experienced panel provides a comprehensive, step-by-step guide to mastering the risk-based assessment model for OMB Uniform Guidance Audits, and discusses examples of MPDs under the new standard.



  1. Uniform Guidance structure and effective dates
  2. Applying Risk-Based Model
    1. Identifying “Type A” programs
    2. Identifying low-risk “Type A” programs
    3. Identifying high-risk "Type B" programs
    4. Determining major programs
  3. Key planning consideration for audits for the year-end prior to 12/31/15
  4. Key planning considerations for 12/31/15 audits
  5. Case studies and illustrations


The panel will discuss these and other important issues:

  • What are the Type A/B thresholds for major program determination under Section 200.518?
  • Identifying Type A programs which are low-risk for purposes of eliminating those programs from audit requirements
  • Applying Section 200.519 to identify Type B high-risk programs


Nina Bahazhevska
Nina Bahazhevska
Audit Manager
Grassi & Co.

Ms. Bahazhevska is an Audit Manager for Grassi & Co.’s Non-for-Profit Practice working with a...  |  Read More

Helen Martin
Helen Martin


Helen Martin is a Manager in EisnerAmper’s Not-for-Profit Services Group in Pennsylvania. She has over 20 years...  |  Read More

Mo, Jimmy
Jimmy Mo


Mr. Mo leads the Not-for-Profit Services Group in Pennsylvania. He has more than 15 years of extensive auditing...  |  Read More

Jennifer Mosera
Jennifer Mosera
Audit Supervisor
Grassi & Co.

Ms. Mosera focuses her work on not-for-profit organizations, specializing in auditing special needs organizations,...  |  Read More

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