512 - Liability

The question of liability is an important consideration under the uniform guidance. The certification requirement (see ¶511), as written, applies to the recipient. Does it also apply to the individual who signs the certification, making the individual responsible in addition to the organization? Among many other obligations, the uniform guidance requires that an authorized organizational representative of the recipient entity sign a certification acknowledging their personal understanding of the representations and certifications that the organization is making in its reports. This personal attestation is notable, and nonprofits and other entities may want to consider having… Read More