Article Archives: Kelly Rancourt

This article has been updated since its original publication to reflect 2022 SEFA standards. 

With the influx of federal grant programs in the last few years,

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Each year, the Office of Management and Budget (OMB) issues a 2 CFR Part 200, Appendix XI Compliance Supplement (Compliance Supplement). The Compliance Supplement provides a road map that auditors must follow when performing a Single Audit (established under the Single Audit Act of 1984),

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When your organization passes along federal funding to another organization (as a subrecipient), you also pass the compliance requirements on to them and become a pass-through entity. But is that where your responsibility ends?

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Recipients of Provider Relief Funds (PRF) under the CARES Act have spent 2020 and the beginning of 2021 navigating the evolving guidance related to this program. There have been many questions related to PRF and,

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In March 2020, in response to the ongoing COVID-19 crisis, Congress and President Trump passed and signed the $2 trillion economic stimulus bill known as the Coronavirus Aid, Relief, and Economic Security Act (CARES Act).

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