DC Federal Pass-Through Pipeline Worksheet

Why This Worksheet Exists

Federal pass-through funding moves through the DC region via dozens of city and federal agencies, and the compliance obligations move with it. Most nonprofits accepting their first pass-through award don’t realize that the Uniform Guidance applies in full — even when funds arrive from DC government, not directly from a federal agency.

The single audit is where these gaps surface, and the findings are usually structural: missing CFDA/ALN identification, indirect cost rates not documented, subaward agreements missing the required flow-down language from 2 CFR 200.332(a). None of that is about programmatic performance. All of it is about the file you should have built when the award arrived.

This worksheet captures the structural fields you need to track for every active pass-through award, so the answers are ready when the auditor arrives.

What’s Inside

• A per-award tracking template (UEI, CFDA/ALN, federal awarding agency, pass-through entity, period of performance, federal share, indirect cost rate)
• Single audit trigger thresholds and the running cumulative federal expenditure tally
• Subrecipient flow-down checklist (2 CFR 200.332(a) provisions)
• Documentation requirements by award type (research, training, services, capital)
• The five most common audit findings in pass-through programs, mapped to the worksheet field that prevents each
• A reconciliation log for the pass-through entity’s reporting cadence