Determining whether the subgrantee spent federal pass-through funds in accordance with applicable laws or regulations.

Obtaining copies of single audit reports from subgrantees in accordance with the guidelines established under 2 C.F.R. Part 200, or obtaining copies of statements from subgrantees that they are not required to have an audit conducted, as the $750,000 expenditure threshold for the year was not met.

Reviewing lists provided by CMP on subgrantees that have not yet submitted their single audit report, or a statement that a single audit report is not required, and following up with those subgrantees to obtain the missing items.