Subrecipient Monitoring

4 Credits: Auditing (Governmental)


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Subrecipient Monitoring

Course Level
CPE Credits

4 Credits: Auditing (Governmental)

Course Description

Before this online self-study CPE course, the task of monitoring subrecipients in the context of grant funding might seem daunting, with a myriad of regulations and risks to consider. This course acts as a bridge, leading you from a place of uncertainty to comprehensive understanding and effective management. It covers everything from identifying the applicable regulations and conducting thorough risk assessments to developing a robust monitoring plan and understanding the components of an internal control system. After completing the online CPE course, you will be well-equipped to handle the complexities of subrecipient monitoring, ensuring the proper use of grant funds and maintaining accountability to grantor organizations. This self-study CPE course transforms your approach to grant management, making you a more competent and confident overseer of these vital funds.

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Learning Objectives

Upon successful completion of this course, participants will be able to:

  • 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
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Course Specifics

Course ID
Revision Date
January 5, 2024

There are no prerequisites.

Advanced Preparation


Number of Pages

Compliance Information

NASBA Provider Number: 103220

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Until his retirement in October 1996, Sefton Boyars was the Department of Education’s Regional Inspector General for Audit in Regions IX and X. During his 35-year career, Sefton worked for a variety of federal and local government audit agencies. He is a member of the California CPA Society and was a long-time chair of his chapter’s combined committee on Accounting Principles and Auditing Standards and Government Accounting and Auditing. Sefton Boyars is a Certified Public Accountant, a Certified Government Financial Manager, a Certified Fraud Specialist, and a Certified Internal Auditor. He is a past chair of the Western Intergovernmental Audit …

Originally from the San Francisco Bay Area, Bill has 30 years of federal audit and contract monitoring and administration experience.  He served as the U.S. Department of Education’s Regional Inspector General for Audit for Regions VII, VIII, and X.  Mr. Allen also served as Region IX’s Assistant Regional Inspector General for Audit.  In these capacities, he managed the planning, performing, and reporting for performance and compliance audits of public and private (nonprofit and for-profit) educational and health-related organizations.  He also negotiated reimbursement contracts, and overhead expense for Medicare Providers and Intermediary organizations [Insurance organizations]. He has led a peer review …