5.7 - Communication About Subrecipient Single Audits

The amount of monitoring, both document reviews and onsite visits, that a pass-through entity performs depends on whether a subrecipient has a single audit performed in accordance with the uniform guidance Subpart F (see Chapter 4). When a pass-through entity knows that a subrecipient will have a single audit performed, it may be able to reduce the amount of monitoring it performs, pending any risk assessments, because it can rely on the single audit to identify problems with, or provide assurance about, a subrecipient’s compliance with program requirements. Under the uniform guidance, subrecipients must transmit a copy of their single audit reports to the Federal Audit… Read More