Key Recipient Roles and Responsibilities for Single Audits

This Governmental Audit Quality Center (GAQC) web event will help shed light on and improve your understanding of several key relationships that affect your single audits, including:

• Pass-through entities (PTEs)

• Subrecipients

• Contractors

• Beneficiaries

Learn how to determine whether a recipient is a subrecipient, contractor, or beneficiary.

Key Topics

• Responsibilities of pass-through entities.

• Whether an entity is a subrecipient, contractor or beneficiary and how to correctly identify and report them.

• The related compliance requirements for PTEs and subrecipients.

• Common errors/instances of noncompliance that subrecipients make in their administration of federal awards

• Best practices, tips and available resources and tools

Learning Outcomes

• Determine whether an entity is a subrecipient, contractor or beneficiary.

• Analyze the related compliance requirements for PTEs and subrecipients.

• Apply best practices and tools.