6.2 - Reviewing a Subrecipient’s Single Audit Report

Under the uniform guidance, a subrecipient is to submit its single audit report directly to the Federal Audit Clearinghouse (FAC), unless the pass-through entity included in the subaward agreement that a copy is concurrently transmitted to the pass-through. After the pass-through entity receives and reviews a copy of a subrecipient’s single audit report, it must issue a management decision within six months of when the FAC received the report (§200.521(d)), if that report discloses any findings. Pass-through entities are responsible for resolving audit findings specifically related to the subaward and not responsible for resolving cross-cutting findings (§200.332(e)(4)). If a… Read More