NC PRO training outlines pass-through entity duties, risk-based monitoring for State Fiscal Recovery Fund

NC PRO hosted a technical-assistance webinar reviewing pass-through entity responsibilities under federal and state rules for the State Fiscal Recovery Fund, with Deloitte consultants outlining written-agreement requirements, risk assessment methods, monitoring activities and record-retention obligations.

The session, delivered by Deloitte consultants and NC PRO staff, focused on practical steps pass-through entities must take to identify awards, evaluate subrecipient risk of noncompliance, monitor performance and financial reporting, and follow up on audit findings. Joe Gorsuch, a Deloitte consultant working with NC PRO, summarized the role: "Pass-through entities are responsible for identifying your awards, evaluating risk of subrecipient noncompliance, monitoring subrecipients to facilitate closeout, and meeting federal and state audit requirements."

Why this matters: pass-through entities sit between federal awarding agencies and subrecipients and are required by federal uniform guidance (2 CFR 200) and the North Carolina Administrative Code to document subawards, assess risk, monitor subrecipient performance and financials, provide technical…