Subrecipient Monitoring under Uniform Guidance (Currently Unavailable)

Author: Diane Edelstein

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.

Publication Date: September 2021

Designed For
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
• Definitions of a sub-recipient and a contractor
• Review section 200.331 - Subrecipient and contractor determinations
• Risk assessment considerations and look at monitoring best practices

Learning Objectives

• Recognize the additional role of the passthrough entity to do subrecipient monitoring
• Recognize how to determine who is a subrecipient
• Describe a subrecipient and contractor
• Identify which year revisions to the Uniform Guidance came out in
• Identify subaward requirements for PTEs under Section 200.332(a)
• Describe a subrecipient
• Recognize what the passthrough entity is responsible for
• Describe true statements regarding risk assessment of a subrecipient
• Identify when the 2021 Compliance Supplement will be used for audits under Uniform Guidance

Level
Basic

Instructional Method
Self-Study

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

Program Prerequisites
None

Advance Preparation
None