Passthrough entities have specific requirements under Uniform Guidance (UG). We will discuss these requirements to monitor subrecipients. The updates to UG in November of 2020 has renumbered the section on Requirements for pass-through entities to section 200.332. There have also been updates to this section. We will look at the definitions of a sub-recipient and a contractor and review section 200.331 - Subrecipient and contractor determinations. We will then discuss the risk assessment considerations and look at monitoring best practices.
Who Should AttendThis session is for non-federal entities that have subrecipients and for auditors.
Instructional MethodGroup: Internet-based
NASBA Field of Study
Auditing (Governmental) (2 hours)