Auditing Subrecipient Monitoring
This session will discuss auditing subrecipient monitoring in a single audit, Uniform Guidance requirements, suggested audit procedures and best practices, and common audit findings and deficiencies.
Format
Webcast
Date
Jun 24, 2027
NASBA Field of Study
Auditing (Governmental)
Level
Intermediate
CPE Credits
2
Instructor
Angelica Roiz, Yulia Murzaeva, Sadie Mayle
Availability
3 months
Product Number
WC5479663
Subrecipient monitoring continues to be an area of significant federal oversight and scrutiny. Feedback from federal agencies has identified gaps in understanding and expectations regarding the results of auditing subrecipient monitoring in a single audit.
This Governmental Audit Quality Center (GAQC) webcast will provide auditors a practical understanding of auditing subrecipient monitoring in a single audit.
The session will discuss the subrecipient monitoring requirements in Uniform Guidance and the audit objectives and suggested audit procedures in the Compliance Supplement.
Through case studies, presenters will demonstrate how auditors evaluate whether a pass-through entity's (PTE's) monitoring activities provided reasonable assurance that subrecipients used federal funds for authorized purposes and complied with applicable federal statutes, regulations, and the terms and conditions of the subaward.
Topics to be covered include:
- Overview of subrecipient monitoring requirements and guidance in Uniform Guidance and the Compliance Supplement
- Reviewing PTE's subrecipient monitoring policies and procedures
- Reviewing PTE's documentation of subawards and monitoring subawards
- Evaluating PTE's monitoring of subrecipients
- Common audit findings and deficiencies related to subrecipient monitoring
Key Topics
Single audits, Government Auditing Standards, Yellow Book, Uniform Guidance compliance audit, Uniform Guidance
Learning Outcomes
- Identify subrecipient monitoring requirements and guidance
- Analyze pass-through entity's (PTE) subrecipient monitoring policies and procedures
- Analyze PTE's documentation of subawards and monitoring subawards
- Analyze PTE's monitoring of subrecipients
- Recognize common audit findings and deficiencies related to subrecipient monitoring
Who Will Benefit
Auditors performing single audits
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