Single Audit Fundamentals Part 2: Major Program Determination
Online
2.00 Credits
Member Price $89.00
Non-Member Price $109.00
Overview
This second part in a 2-part series offered by the Governmental Audit Quality Center covers the major program determination process.
This web event walks through the major program determination process, including:
This series is ideal for staff new to performing single audits or wanting a refresher.
When staff are trained at a basic level, they can take advantage of other advanced training offered by the GAQC.
Note: The GAQC will expand this series to a 4-part series sometime during 2026.
Objectives
- Select major federal programs.
- Identify considerations prior to major program determination.
- Identify the risk-based approach for determining major programs under Uniform Guidance.
Highlights
Designed For
Auditors performing single audits
Prerequisites
None
Notice
You will receive an email from the AICPA with instructions to access the webinar.
Leader(s):
Leader Bios
Angela Lewis, Crowe LLP
Angela Lewis CPA As a Partner in Crowe’s Firm Risk Management (FRM) group, Angie’s areas of expertise include auditing, accounting, compliance, ethics, independence, firm quality, and inspections. Prior to joining Crowe, Angie led the Ohio practice providing audit and accounting services to higher education, not-for-profit, healthcare, governmental, and insurance entities.
Heidi Bresler, AICPA
Heidi Bresler CPA As a Partner in the Assurance practice at The Bonadio Group, Heidi has extensive experience in governmental and not-for-profit accounting and auditing, Government Auditing Standards, and Single Audits. She is responsible for quality control reviews, external peer reviews, and guiding technical accounting and auditing matters.
Tonya Moffitt, AICPA
Tonya Moffitt CPA Tonya received her Bachelor of Science in Accounting from Portland State University (PSU), followed by a Master of Science in Financial Analysis. She specializes in and has extensive experience performing and managing governmental audits. She is a reviewer for the GFOA Certificate of Excellence in Financial Reporting Award program and has assisted several of our clients in their initial submission and retention of the award. Tonya is a current Board Member of the Oregon Society of Certified Public Accountants (OSCPA). She is also a Co-Chair of the Accounting Standards Review Committee for the Oregon Government Finance Officers Association, former Chair and current member of the OSCPA Government Strategic Committee, Oregon Board of Accountancy Complaints Committee and PSU’s Accounting Advisory Board Member. Tonya is a licensed CPA in Oregon, Washington and Hawaii. Tonya is responsible for training new staff who assist in governmental and compliance audits and supervising managers, seniors, entry level staff and interns. She created the firm’s financial statement template, GASB 68 template, and is currently in charge of training numerous clients to use the template for financial statement preparation. Tonya and her husband are parents to two active kids. They enjoy spending time watching the kids participate in various sports, going to the sand dunes, and spending time on her family’s cattle ranch. She enjoys being actively involved as a committee member in various organizations including Forward Stride a non-profit therapeutic equine program which provides, promotes, and supports quality therapeutic recreation services for children and adults.
Non-Member Price $109.00
Member Price $89.00