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Audit Requirements

Audit of Subrecipients

When subawards are made by the direct recipient to another organization or organizations, the direct recipient is responsible for making sure that subrecipients comply with the audit requirements set forth in this chapter.

  • It is the direct recipient’s responsibility to ensure that subrecipient audit reports are received and that all audit findings have been resolved.
  • The direct recipient must convey to the subrecipient that the subrecipient is required to make the recipient aware of known or suspected violations of any law encountered during audits, including fraud, theft, embezzlement, forgery, or other serious irregularities.

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If a subrecipient is not required to have an audit as stipulated in OMB Circular A-133, the direct recipient is still responsible for monitoring the subrecipient’s activities to provide reasonable assurance that the subrecipient administers Federal awards in compliance with Federal requirements.