The Sub-Recipient Monitoring Toolkit: IAW Uniform Guidance effective Nov. 12, 2020 WEBCAST

Friday, July 22 6:00am - 8:00am PDT

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2.0 Credits

Member Price $79.00

Non-Member Price $109.00


Before the Uniform Guidance (UG) was promulgated, guidance for subrecipient monitoring was only known to auditors in Requirement M of the compliance supplement. Sub-recipient monitoring is a critical requirement for Pass-Through-Entities (PTE) to ensure programmatic and financial compliance with a particular Federal program. The UG has devoted only 2 sections to sub-recipient monitoring. Consequently, it is important that this session provides an abundance of practical experience through best practices to fill in some of the gaps.


Best practices of utilizing a sub-award agreement to limit financial exposure with sub-recipient. Best practice of budgetary control over the financial operation of the subrecipient. Performance-based payments to facilitate improved financial monitoring over sub-recipients. Risk-based monitoring. Revision to the UG impacting sub-recipients and PTEs.



Designed For

Public accountants, consultants, government contractors and awardees of federal grants and cooperative agreements.


Understanding the difference between sub-awards and contracts. Learning the important role of sub-award agreements to ensure compliance with sub-recipients. Discovering the myriad of PTE responsibilities. Processes to ensure follow up of sub-recipient audit deficiencies with action plans. How municipal governmental units can utilize unit cost rates in lieu of cost reimbursable payments.






Leader Bios

Paul Calabrese

As a senior manager, Mr. Paul H. Calabrese provides accounting and consulting services to nonprofit and government contracting clients of the public accounting firm Rubino & Company for the past 30 + years. His area of expertise includes the Uniform Guidance for Federal grants compliance and management with respect to policies and procedures for grants manuals, sub-recipient financial monitoring, training, and the development of over (100) negotiated indirect cost rates from indirect cost rate proposals.

On the Federal procurement side, Mr. Calabrese was an auditor for the Defense Contract Audit Agency and was also employed by 3 government contractors to the position of controller.. Mr. Calabrese has considerable experience with the Cost Accounting Standards (CAS) and CAS disclosure statements, Federal Acquisition Regulation Cost Principles (FAR), Department of Defense FAR Supplement.

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Non-Member Price $109.00

Member Price $79.00