Subrecipient Monitoring Checklist
Your subrecipient missed their single audit deadline. Now what? This checklist gives you the exact steps to protect your funding—from initial assessment through escalation and corrective action.
"GAO found that 36% of single audit findings for pass-through entities relate to inadequate subrecipient monitoring. This checklist helps you avoid becoming part of that statistic."
— GAO-25-107315 Finding
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What's Inside the Checklist
Everything you need to manage subrecipient audit delinquency
5-Section Checklist
Step-by-step actions from initial assessment through contact, increased monitoring, audit review, and escalation if needed.
Key Deadlines Table
Quick-reference table with every critical deadline—from the 9-month audit due date to the 6-month management decision window.
Regulatory Citations
Every action is backed by specific 2 CFR 200 references—including 200.332, 200.501, and 200.521—so you can show auditors your authority.
Critical Deadlines You Need to Know
Miss these and your organization is at risk
Single Audit Due to FAC
9 months after the subrecipient's fiscal year end. This is the deadline that starts your monitoring clock.
Written Notice to Subrecipient
Within 10 business days of the missed deadline. Document the specific requirement and consequences of non-compliance.
Extended Deadline for Sub
30 days from your written notice. If they still haven't submitted, escalation actions begin.
Management Decision
Within 6 months of receiving the audit report. Required by 2 CFR 200.521 for each finding related to your subaward.
Who This Checklist Is For
Grant Managers
Program staff overseeing subawards who need clear steps when a subrecipient falls behind on their single audit.
Finance Directors
Leaders at pass-through entities responsible for ensuring subrecipient compliance with 2 CFR 200 requirements.
Compliance Officers
Compliance staff at multi-funded organizations managing federal, state, and foundation subaward oversight.