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SUBRECIPIENT MONITORING (Cash Management): continued Are supporting documents canceled to prevent reuse? Are invoices or vouchers approved in advance by authorized officials? Are the requests for reimbursement from the pass-through entity based on supporting documentation from the accounting system?
Roles and Responsibilities Confirm the statement of work (SOW) and review any non-standard terms and conditions of the subaward during the subaward agreement negotiation process. Monitor programmatic progress and ability of the subrecipient to meet objectives of the subaward.
The audit must include appropriate financial statements including the Schedule of Federal Awards. Additionally, a subrecipient must take corrective action promptly on adverse audit findings, report on corrective action plans and also disclose the status of prior audit findings.
SUBRECIPIENT MONITORING PURPOSE Grantees are required to monitor ESF subrecipients to ensure they: Use Federal funds for authorized purposes; Comply with Federal statutes, regulations, and the terms and conditions of awards; and, Achieve performance goals.
SUBRECIPIENT MONITORING (Cash Management): continued Are supporting documents canceled to prevent reuse? Are invoices or vouchers approved in advance by authorized officials? Are the requests for reimbursement from the pass-through entity based on supporting documentation from the accounting system?
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Roles and Responsibilities Confirm the statement of work (SOW) and review any non-standard terms and conditions of the subaward during the subaward agreement negotiation process. Monitor programmatic progress and ability of the subrecipient to meet objectives of the subaward.
Best Practices for Subrecipient Monitoring Conduct regular communication and site visits: Maintain open lines of communication with subrecipients and schedule site visits to review progress, verify compliance, and address any concerns.
SUBRECIPIENT MONITORING PURPOSE Grantees are required to monitor ESF subrecipients to ensure they: Use Federal funds for authorized purposes; Comply with Federal statutes, regulations, and the terms and conditions of awards; and, Achieve performance goals.

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