The Uniform Guidance, located at Subpart F – Audit Requirements within 2 CFR Part 200, makes some important changes to major program determination. It is critical auditors understand those changes and how a proper SEFA plays a big role in an accurate MPD. Both auditees and auditors will learn about:
- Elements of a proper SEFA and its role in MPD;
- Changes to the major program determination process; and
- Common errors that auditors have frequently made and how to avoid them going forward.