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Sub-Recipient Monitoring: External Audit Perspective

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Gelman, Rosenberg & Freedman presented on the responsibilities of pass-through entities for federal awards to international non-governmental organizations including:

  • Award identification and monitoring
  • Sub-recipient audits
  • Assurance of accountability of for-profit recipients
  • Evaluation of sub-recipient activities as they impact the pass-through’s ability to comply with federal award requirements

The presentation also covered factors that impact award monitoring, expectations of external auditors, audit objectives and deficiencies.

Andreas Alexandrou and his team at Gelman, Rosenberg, & Freedman are experts in the nonprofit accounting field.  

Angie Halamandaris |  Co-Founder and President
Heart of America Foundation