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Federal regulations differ between subrecipients and contractors.  One of the biggest reasoning is that subrecipients are required to comply with applicable Federal compliance requirements (these get passed down from the pass-through entity to the subrecipient, while contractors are not subject to the same compliance requirements of the Federal program.  It is the responsibility of the pass-through entity to identify the subaward to the subrecipient and include the information listed in in

 in the agreement between the pass-thru-entity and the subrecipient. 

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