Pass Through Accounting Procedures - Table 6
Pass-Through Entity Responsibilities
A pass-through entity - a non-federal entity that provides a federal award to a subrecipient to carry out a federal program -
must perform the following for the federal awards it makes:
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Identify federal awards made by informing each subrecipient of Catalog of Federal Domestic Assistance (CFDA) title and
number, award name and number, award year, if the award is R&D (research and development), and name of federal agency.
If any of this information is not available, the pass-through entity must provide the best information available to
describe the federal award.
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Advise subrecipients of requirements imposed on them by federal laws, regulations and the provisions of contracts or
grant agreements as well as any supplemental requirements imposed by the pass-through entity. DOA suggests that this
information be provided in writing.
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Monitor the activities of subrecipients as necessary to ensure that federal awards are used for authorized purposes in
compliance with laws, regulations, and the provisions of contracts or grant agreements and that performance goals are
achieved.
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Ensure that subrecipients expending $300,000 or more in federal awards during the subrecipient's fiscal year have met
the audit requirements of OMB Circular No. A-133 for that fiscal year.
-
Issue a management decision on audit findings within six months after receipt of the subrecipient's audit report and
ensure that the subrecipient takes appropriate and timely corrective action.
- Consider whether subrecipient audits necessitate adjustment of the pass-through entity's own records.
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Require each subrecipient to permit the pass-through entity and auditors to have access to the records and financial
statements as necessary for the pass-through entity to comply with this part.
Source: OMB Circular No. A-133
Audits of States, Local Governments, and Non-Profit Organizations
Revised June 24, 1997
