This module focuses on the responsibilities of the pass-through entity, or direct grant recipient, in managing the financial activity of subrecipients. It covers three distinct areas of responsibility: management, reporting, and closeout.

The “Managing Subrecipients” portion provides an overview of the Uniform Guidance requirements, including monitoring of program performance and essential financial systems. “Subrecipient Reporting” contains an overview of what key reporting elements must be in place for the pass-through entity to collect and track its subrecipients to ensure compliance with the Uniform Guidance and the federal awarding agency. The “Closeout” portion focuses on the requirements for closing out subawards or contracts with subrecipients in a timely manner that is consistent with the Uniform Guidance requirements.

SMART - Strategies of sound grants management that comprises: Monitoring, Accountability, Risk Mitigation and Transparency which are found in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR Part 200 and 2 CFR 2900.

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