Auditors should ensure that programs indicated as Major on Form SF-SAC agree with the programs identified as Major Programs in the summary of auditor’s results, and are actually tested as Major Programs by the auditor.
The June 2007 PCIE Report on the National Single Audit Sampling Project found auditors misreported coverage of Major Programs, including specific instances of Major Programs being incorrectly identified as major programs when in fact they were not audited. This is a consequential error because report users rely on correct identification of Major Programs as part of Federal program monitoring.