Monitoring activities::Administration of federal assistance in the United States


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Monitoring activities Due to the extensive amount of assistance provided by the federal government, the Federal agencies rely on numerous monitoring activities performed by themselves, pass-through entities, and external sources. The most common monitoring procedure used is the Single Audit, which is an annual examination of a recipient’s operations and records in order to determine whether or not the recipient complied with laws and regulations applicable to the assistance received. Additionally, Federal agencies routinely visit recipients and inspect their records and statements to check for situations of noncompliance with laws and regulations, as well as require periodic financial and performance reports in order to monitor recipient operations. Federal agencies also require pass-through entities to perform similar procedures to their sub-recipients since they are responsible for the assistance they pass on.<ref name="Flood">Understanding Single Audits</ref><ref name="OMB_M">OMB A-133: Compliance Supplement; Part III, pg. 3-M-1: Sub-recipient Monitoring</ref><ref name="AICPA">The Single Audit Act: Audits of States, Local Governments and Non-Profit Organizations; AICPA Audit Committee Toolkit: Non-profit Organizations; American Institute of Certified Public Accountants</ref>

Administration of federal assistance in the United States sections
Intro  Definition  Federal assistance programs  Recipients  Catalog of Federal Domestic Assistance  Monitoring activities  See also  Notes  References  Further reading  External links  

Monitoring activities
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