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Live Webcast Replay

The Sub-Recipient Monitoring Toolkit: IAW Uniform Guidance effective Nov. 12, 2020

Total Credits: 2 including 2 Accounting (Governmental) - Technical

Average Rating:
Accounting and Auditing |  ACPEN Industry Institute |  Grant Compliance and Management
Paul H. Calabrese
Course Levels:
2 Hours
Access for 30 day(s) after program date.

Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


Before the Uniform Guidance (UG) was promulgated, guidance for subrecipient monitoring was only known to auditors in Requirement M of the compliance supplement. Sub-recipient monitoring is a critical requirement for Pass-Through-Entities (PTE) to ensure programmatic and financial compliance with a particular Federal program. The UG has devoted only 2 sections to sub-recipient monitoring. Consequently, it is important that this session provides an abundance of practical experience through best practices to fill in some of the gaps.

Basic Course Information

Learning Objectives
  • Understanding the difference between sub-awards and contracts.
  • Learning the important role of sub-award agreements to ensure compliance with sub-recipients.
  • Discovering the myriad of PTE responsibilities.
  • Processes to ensure follow up of sub-recipient audit deficiencies with action plans.
  • How municipal governmental units can utilize unit cost rates in lieu of cost reimbursable payments.

Major Subjects
  • Best practices of utilizing a sub-award agreement to limit financial exposure with sub-recipient.
  • Best practice of budgetary control over the financial operation of the subrecipient. Performance-based payments to facilitate improved financial monitoring over sub-recipients.
  • Risk-based monitoring.
  • Revision to the UG impacting sub-recipients and PTEs.

Course Materials


Paul H. Calabrese's Profile

Paul H. Calabrese Related seminars and products

Principal, Outsourced Accounting & Advisory Services

Gelman, Rosenberg & Freedman

Mr. Calabrese has hands-on experience with the Uniform Guidance for Federal grants recipients: nonprofits, universities, hospitals, and state/local/tribal units of governments. His skill-set involves: grant cost accounting, sub-recipient monitoring, preparation of over (100) indirect rates / NICRA for several Federal agencies, developed policies and procedures, medical management systems invoicing to state Medicaid agencies and toolkit for unit cost rates for Ryan White HIV AIDS HRSA awards. Paul has developed grant and financial statement dashboards. He has performed out-sourced CFO duties, annual budgets, cash flow projections, grant draws and budget monitoring.



Wed, Aug 31, 2022 - 02:00pm to 03:55pm CDT
Wed, Sep 14, 2022 - 08:00am to 09:55am CDT
Tue, Sep 27, 2022 - 11:00am to 12:55pm CDT
Fri, Oct 14, 2022 - 02:00pm to 03:55pm CDT
Thu, Oct 27, 2022 - 08:00am to 09:55am CDT
Tue, Nov 01, 2022 - 11:00am to 12:55pm CDT
Sat, Nov 19, 2022 - 02:00pm to 03:55pm CST
Mon, Dec 05, 2022 - 08:00am to 09:55am CST
Wed, Dec 21, 2022 - 11:00am to 12:55pm CST

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For Public Accountants, Consultants, Government Contractors and Awardees of Federal Grants and Cooperative Agreements which include: nonprofits, institutes of higher education, hospitals, Federal, state, local and tribal units of government.
Original Recording Date 11/12/2020
Yellow Book no
Course Developer Paul Calabrese
Date Added to Catalog 11/4/2020

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:
Instructional Delivery Method Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.



Overall:      4.7

Total Reviews: 32


Denise G - Albany, New York

"I truly benefitted from Paul Calabrese's course. It was excellent quality and gave me practical job tools."

Jason S

"Way to go Paul! Excellent course. I really appreciate you sharing the RAM and the survey. I will add those to my monitoring tools. "

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