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Course Details: Subrecipient Monitoring

The revised Uniform Guidance increases its emphasis that pass-through entities monitor their subrecipients. Failure to properly monitor can create major problems for the pass-through entity. The pass-through entity may be liable for misspent funds if the subrecipient cannot repay them. Failure of the subrecipient can also reflect poorly on the passthrough entity, damaging its reputation, endangering future grant awards, and possibly leading to negative publicity in the media.

Learning Objectives

This course covers:

  • Definition of subrecipient
  • Expectations, federal rules and recommended steps for subrecipient monitoring 
  • Requirements for single auditors to review subrecipient monitoring

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