Self Study
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Subrecipient Monitoring
$99.95$99.95
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Subrecipient Monitoring
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Course Description:
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Grant money comes with plenty of strings attached! One string involves subrecipient monitoring. If your auditee receives grant monies but then passes some or all of the money on to other organizations (called subrecipients) the auditee still has an obligation to make sure that the money is being used as intended. Federal grant regulations have always required grantees that make subawards to monitor subrecipients. However, when the Office of Management and Budget issued the Uniform Guidance, they strongly emphasized the need for subrecipient monitoring and added a few important requirements. This text is intended help you understand subrecipient monitoring requirements and provide tools and techniques to help you meet your obligations to the grantor. |
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Learning Objectives:
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Upon successful completion of this course, participants will be able to:
- Identify the regulations that apply to subrecipient monitoring by pass-through entities included in the Uniform Administrative Requirements applicable to state and local governments and nonprofit organizations - Identify key government regulators and their function - Identify the requirements for monitoring subrecipients - Cite additional considerations when conducting risk assessments of subrecipients - Distinguish between inherent risk, control risk and detection risk - Recall the elements of the fraud triangle - Recognize the elements of a three-tier monitoring plan - Identify the need for documentation of monitoring - Cite when the grantor organization needs to be informed about subrecipient issues - Identify the elements in reviewing a subrecipient’s Single Audit Report - Identify the factors to consider when resolving the findings in a subrecipient’s Single Audit Report - Recall the components of an internal control system - Recognize tools and guides provided by the AGA for monitoring subrecipients |
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