Subrecipient Monitoring: An Auditor and Auditee Perspective – Member Web Event 


    The purpose of this archived Web event is to help members understand the subrecipient monitoring requirements contained in OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, from both the auditee and auditor perspective.  The presenter will focus on what effective monitoring processes for entities subject to Circular A-133. This archived event will be of particular interest to our members whose Single Audit clients either pass-through funds to subrecipients or receive sub-awards. 

    About the Web Event

    Participants in this GAQC archived web event will learn about the roles and responsibilities of prime recipients and subrecipients as well as the auditor’s responsibility for auditing compliance.  Other topics will include:

    • Important aspects of subaward agreements
    • Risk assessment considerations
    • Monitoring procedures and follow-up
    • Auditor review of monitoring activities

    The archive provides answers to questions submitted during the live event about effective subrecipient monitoring procedures and the auditor’s role in assessing compliance.

    About the Presenters

    Kevin W. Smith, CPA, is a partner with Crowe Horwath LLP serving in its Public Sector Services business unit with more than twenty years of experience.  He has significant experience with governmental, non-profit organizations, and health care entities providing both auditing and consulting services.  Additionally, he has served a speaker for various state Government Finance Officers Association, Association of Governmental Accountants, International Bridge Tunnel and Turnpike Association conferences, and as an instructor at the Southwest School of Government.  Kevin is an active member of the AICPA and serves on the State and Local Government Expert Panel.

    Joel Black, CPA, is a partner in the Atlanta office of Mauldin & Jenkins LLC and specializes in serving local and state governmental entities throughout Georgia. Prior to joining Mauldin & Jenkins, Joel worked for KPMG serving exclusively state and local governments throughout the Southeast.  He has over 19 years of experience providing attestation, consulting and instructional services.  Joel also served as the Chair of the GAQC Task Force established to improve the quality of internal control and compliance testing in single audits and is a current GAQC Executive Committee member.

    Archived Web Event Listening Instructions

    You should print out and have available, Subrecipient Monitoring:  An Auditor and Auditee Perspective – Member Web Event Slides (PDF or PowerPoint).   

    The presenters addressed many of the questions within the time allotted for the event. We encourage you to visit the forum to post additional follow-up questions at GAQC Member Discussion Forum.

    Thank you for your interest in this GAQC Event.

    Click here to listen to the archived Web event.




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