Nonprofit Federal Grant Subrecipient Monitoring

Pass-through entities are legally responsible for ensuring subrecipients comply with federal grant requirements. This monitoring checklist ensures subrecipients are properly assessed, monitored, and that compliance issues are identified and corrected.

Industry: Nonprofit
Frequency: Annually (per subrecipient)
Estimated Time: 4-6 hours per subrecipient
Role: Grants Manager / Finance Manager
Total Items: 28

Subaward Agreement Compliance

Verify subaward agreement compliance.

Written subaward agreement executed before any funds drawn?
Subaward includes required federal award identification (CFDA, award number, amount)?
Applicable federal terms and conditions flowed down to subrecipient?
Subrecipient vs contractor determination made and documented per 2 CFR 200.331?
Subrecipient's SAM.gov registration verified before award?

Subrecipient Risk Assessment

Complete risk assessment.

Pre-award risk assessment of subrecipient completed per 2 CFR 200.332(b)?
Prior single audit reports or auditor findings reviewed?
Subrecipient financial management capacity assessed?
Risk level (high, medium, low) documented with basis?
Monitoring intensity appropriate to risk level?

Financial Monitoring

Monitor subrecipient finances.

Required financial reports received on schedule?
Reviewed sample of expenditures for allowability, allocability, and reasonableness?
Draw requests reconcile to reported expenditures?
Required cost sharing or matching contributions documented?
Significant budget variances explained and approved if required?

Program Monitoring

Monitor subrecipient program performance.

Performance progress reports received on schedule?
Performance targets being met or explained?
On-site monitoring visit completed or planned for high-risk subrecipients?
Significant program changes approved by pass-through entity?

Audit Requirements

Verify audit compliance.

Subrecipient total federal expenditures monitored against $750,000 single audit threshold?
Single audit report obtained and findings reviewed for subaward implications?
Any audit findings related to pass-through entity's award addressed?
Alternative procedures used for subrecipients below single audit threshold?

Subaward Closeout

Complete subaward closeout.

Final financial and performance reports received?
Final expenditures reconciled to subaward amount?
Unspent funds collected from subrecipient?
Equipment purchased with award disposed of per federal requirements?
Subrecipient records retention requirement (3 years from closeout) communicated?

Related Nonprofit Checklists

Related Grant Management Checklists

Why Use This Nonprofit Federal Grant Subrecipient Monitoring?

This nonprofit federal grant subrecipient monitoring helps nonprofit teams maintain compliance and operational excellence. Designed for grants manager / finance manager professionals, this checklist covers 28 critical inspection points across 6 sections. Recommended frequency: annually (per subrecipient).

Frequently Asked Questions

What does the Nonprofit Federal Grant Subrecipient Monitoring cover?

This checklist covers 28 inspection items across 6 sections: Subaward Agreement Compliance, Subrecipient Risk Assessment, Financial Monitoring, Program Monitoring, Audit Requirements, Subaward Closeout. It is designed for nonprofit operations and compliance.

How often should this checklist be completed?

This checklist should be completed annually (per subrecipient). Each completion takes approximately 4-6 hours per subrecipient.

Who should use this Nonprofit Federal Grant Subrecipient Monitoring?

This checklist is designed for Grants Manager / Finance Manager professionals in the nonprofit industry. It can be used for self-assessments, team audits, and regulatory compliance documentation.

Can I download this checklist as a PDF?

Yes, this checklist is available as a free PDF download. You can also use it digitally in the POPProbe mobile app for real-time data capture, photo documentation, and automatic reporting.