GOV2017. Subrecipient Monitoring: Auditee & Auditor Perspective

• Subrecipient versus contractor determination
• Required data elements in the subrecipient agreement
• Main aspects to include in risk assessment and how it drives your monitoring plan
• Verify subrecipient has audit when necessary

Learning Objectives:

• Distinguish between subrecipient and contractor
• Recognize elements required to be included in all subaward agreements
• Indentify the expectation for a risk assessment of a potential subrecipient and how it impacts the monitoring plan of that subrecpient