Subrecipient Monitoring under Uniform Guidance (Completed)

Passthrough entities (PTE) have specific requirements under Uniform Guidance(UG). We will look at the determinations guidance in UG for determining Subrecipient vs Contractor. We will then look at the requirements for PTEs to monitor their subrecipients.

Who Should Attend
This session is for non-federal entities that have subrecipients and for auditors.

Topics Covered

• Specific passthrough entities requirements under UG
• How to determine who is a subrecipient under section 200.331
• Requirements for subrecipient monitoring under section 200.332
• Risk assessment considerations and monitoring best practices

Learning Objectives

• Identify who is a PTE
• Recognize how to determine who is a subrecipient
• Recognize the additional requirement of the PTE to do subrecipient monitoring

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Auditing (Governmental) (2 hours)

Program Prerequisites
None

Advance Preparation
None