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.