Major Program Determination Worksheet
Enter total Federal awards expended and your programs. This worksheet applies the table in 2 CFR 200.518(b)(1) to get the Type A threshold, labels each program, marks the Type B programs that must be risk-assessed, and shows the coverage still to reach.
Source: 2 CFR 200.518 and 2 CFR 200.520 · Last verified: 2026-09-21.
What is the Type A threshold?
| Total Federal awards expended | Type A threshold |
|---|---|
| Equal to or exceed $1,000,000 but less than or equal to $34 million | $1,000,000 |
| Exceed $34 million but less than or equal to $100 million | Total Federal awards expended × 0.03 |
| Exceed $100 million but less than or equal to $1 billion | $3,000,000 |
| Exceed $1 billion but less than or equal to $10 billion | Total Federal awards expended × 0.003 |
| Exceed $10 billion but less than or equal to $20 billion | $30,000,000 |
| Exceed $20 billion | Total Federal awards expended × 0.0015 |
Which Type B programs must be risk-assessed?
The auditor is only required to perform risk assessments on Type B programs that exceed 25 percent (0.25) of the Type A threshold determined in step one. (2 CFR 200.518(d)(2)) The auditor is not required to identify more high-risk Type B programs than at least one-fourth of the number of low-risk Type A programs identified as low-risk under step two. (2 CFR 200.518(d)(1))
How much coverage is required?
When the auditee meets the criteria in 2 CFR 200.520, all major programs must encompass at least 20 percent (0.20) of total Federal awards expended. Otherwise they must encompass at least 40 percent (0.40). (2 CFR 200.518(f))
Does the auditee qualify as low-risk?
An auditee that meets all of the following conditions for each of the preceding two audit periods must qualify as a low-risk auditee.
- Single audits were performed on an annual basis, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in 2 CFR 200.512. An entity that has biennial audits does not qualify. 2 CFR 200.520(a)
- The auditor's opinion on the financial statements and the in-relation-to opinion on the schedule of expenditures of Federal awards were unmodified. 2 CFR 200.520(b)
- No internal control deficiencies were identified as material weaknesses under the requirements of GAGAS. 2 CFR 200.520(c)
- The auditor did not report a substantial doubt about the auditee's ability to continue as a going concern. 2 CFR 200.520(d)
- No Type A program had a material weakness, a modified opinion on a major program, or known or likely questioned costs exceeding five percent of the total Federal awards expended for that program, in either of the preceding two audit periods. 2 CFR 200.520(e)
A Federal program providing loans is considered a large loan program when it exceeds four times the largest non-loan program. The auditor must identify each large loan program as a Type A program and exclude its values in determining other Type A programs. (2 CFR 200.518(b)(3)) This worksheet does not apply the large-loan recalculation for you: enter the totals as you intend them to be read.
The single audit threshold · Uniform Guidance · Compliance Supplement