Subrecipient Monitoring Under Uniform Guidance (Completed)

Uniform Guidance has expanded the requirements for Passthrough entities when it comes to subrecipient monitoring.

Who Should Attend
Nonprofits and Governments that pass federal funds on to others and the auditors.

Topics Covered

• Difference between a subrecipient and a contractor
• The additional role of the Pass-Thru entity to do subrecipient monitoring
• Risk assessment of subrecipients
• Monitoring objectives and tools

Learning Objectives

• Differentiate between a subrecipient and a contractor
• Recognize the additional role of the Pass-Thru entity to do subrecipient monitoring
• Identify risk assessment of subrecipients
• Recognize and apply monitoring objectives and tools

Level
Basic

Instructional Method
Group: Internet-based

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

Program Prerequisites
None

Advance Preparation
None