Guidance 860 - Auditing Subrecipient Monitoring Activities

(Editor’s note: This tab complies with the 2024 revisions to the uniform guidance — applicable for awards issued on or after Oct. 1, 2024, for subparts A-E. The subpart F requirements in the 2024 revisions will apply to single audits and program-specific audits with auditee fiscal years beginning Oct. 1, 2024.) The uniform guidance requires pass-through entities to monitor their subrecipients’ activities to ensure that they use federal funds for authorized purposes in compliance with federal statutes, regulations and the terms and conditions of the subawards and that they achieve performance goals. As part of a pass-through entity’s single audit, an auditor must examine a… Read More

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Guidance 860 - Auditing Subrecipient Monitoring Activities

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