For firms performing Single Audits

Your clients keep failing the same two tests

Subrecipient monitoring and contemporaneous documentation produce findings year after year. You spend engagement hours chasing a monitoring file that was assembled the week before you arrived — and then get asked what the client should have been doing instead.

Talk about referrals Read the independence position first

The problem you see every season

Reconstruction produces exactly the artifact you are trained to distrust

A monitoring file assembled after the fact has no dates, no named reviewer, and no way to show what was known when. The client is usually not careless — the judgement was genuinely made, the subrecipient genuinely monitored — but none of it was written down at the time, and so none of it is testable.

That is a documentation problem, not an accounting one, which is precisely why it survives from year to year. Nothing in the client's accounting system is designed to hold a written risk determination or a dated monitoring event.

We would rather your clients arrive prepared than have you spend the engagement chasing paper. If you tell a client this exists, we set them up directly and keep you out of the software business entirely.

What a prepared client brings

The pack, not the folder

Written risk determination per subrecipient, dated and attributed
Monitoring events with performer, findings and corrective action
Performance reports as filed, fixed on publication
Decision record explaining scope and budget changes
Evidence index pointing at documents in their own systems
Access log showing who could see and change what

The part that matters most

Independence — our position, in writing

You audit these clients. We are not going to hand you a conflict in exchange for distribution.

CPA firm referrals — what we do and do not do
Term	Our position
Commission	None. We pay CPA firms nothing for referrals. The consultant programme pays a share; this one deliberately does not, because a payment from a vendor your audit client uses is exactly the arrangement worth avoiding.
Your name on our site	Never without separate written permission. No logo wall, no case study naming your firm, no implied endorsement.
What a referral means	Telling a client this exists. Nothing more. No quota, no reporting, no co-selling, no obligation to recommend us over an alternative you think fits better.
Client data	You get no access to a client's workspace unless that client grants it, as a scoped external viewer they control and can revoke.
Whose judgement governs	Yours. Your independence obligations are yours to interpret; we will follow whatever boundary you set, including declining to have a relationship at all.

If your firm would prefer no relationship of any kind and simply wants clients pointed at the free templates and checklists, that is a perfectly good outcome for us. They are free, require no account, and carry no obligation.

Also useful to you directly

Two things you can hand a client today

What a 2 CFR 200.332 monitoring file must contain

Nine items with the evidence that satisfies each, and the three failures that produce most findings. Free, downloadable, no account.

Subrecipient risk assessment template

Six scoring factors, three tiers, and the monitoring each tier should trigger — as a PDF and a fillable spreadsheet.

Tell us the finding you write most often

If it is something the record model should prevent and does not, we would rather hear it from you than discover it in a customer's audit.

Get in touch See the 2 CFR 200 mapping