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Subrecipient Monitoring ON DEMAND

Available Until

Your Desk

4.0 Credits

Member Price $116.00

Non-Member Price $133.00


Grant money comes with plenty of strings attached! One string involves subrecipient monitoring. If your auditee receives grant monies but then passes some or all of the money on to other organizations (called subrecipients) the auditee still has an obligation to make sure that the money is being used as intended. Federal grant regulations have always required grantees that make sub-awards to monitor subrecipients. However, when the Office of Management and Budget issued the Uniform Guidance, they strongly emphasized the need for subrecipient monitoring and added a few important requirements. This course is intended help you understand subrecipient monitoring requirements and provide tools and techniques to help you meet your obligations to the grantor.


The Uniform Grant Guidance - General Principles and Basic Premises. Risk Assessment and Monitoring. Additional Expectations for Risk Assessments. The Consideration of Fraud. The Fraud Triangle. Have a Monitoring Plan for Each Recipient. Follow Up on All Identified Problems. The Single Audit. Internal Controls Standards. Tools you can use.



Designed For

Professionals in Government and Public Accounting.


Identify the regulations that apply to subrecipient monitoring by pass-through entities included in the Uniform Administrative Requirements applicable to state and local governments and nonprofit organizations. Identify key government regulators and their function. Recognize the UGG requirements for conducting risk assessments of subrecipients. Identify the requirements for monitoring subrecipients. Cite additional considerations when conducting risk assessments of subrecipients. Distinguish between inherent risk, control risk and detection risk. Recall the elements of the fraud triangle. Recognize the elements of a three-tier monitoring plan. Identify the need for documentation of monitoring. Cite when the grantor organization needs to be informed about subrecipient issues. Identify the elements in reviewing a subrecipient’s Single Audit Report. Identify the factors to consider when resolving the findings in a subrecipient’s Single Audit Report. Recall the components of an internal control system. Recognize tools and guides provided by the AGA for monitoring subrecipients.






Leader Bios

Sefton Boyars, Sefton Boyars CPA

Until his retirement in October 1996, Mr. Boyars had functioned as the Department of Education’s Regional Inspector General for Audit in Regions IX and X for sixteen years. During his 35-year career, Mr. Boyars worked for a variety of governmental audit agencies, including the Internal Revenue Service; the Department of Defense; Health, Education and Welfare; the U.S. Department of Education and a California county. Mr. Boyars is active in his profession. He is a member of the California CPA Society and currently serves as the Chair of his chapter’s Government Accounting and Auditing Committee and is a member of the State Government Accounting and Auditing Committee. He also sits on the Qualifications Committee of the California State Board of Accountancy. He is a past Chair of the Western Intergovernmental Audit Forum and often served as chair or co-chair of its subcommittees and roundtables. Mr. Boyars is a past President of the San Francisco chapter of the Association of Government Accountants. He continues his active participation in his local Chapter. Mr. Boyars is an experienced trainer and has taught for many organizations, including the U.S. Department of Education, Management Concepts, the Republic of the Marshall Islands, the California State Controller, the California Association of State Auditors, the Los Angeles City Controller and the Association of Government Accountants. He received AGA’s National Education and Training Award for 1998.

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Non-Member Price $133.00

Member Price $116.00