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The subrecipient vs contractor determination is made by the pass-through entity (or, PTE) when electing to work with another non-Federal entity (or, NFE) on a Federal financial assistance award. These two roles have different purposes and Federal requirements; therefore, improper identification of the relationship could result in disallowed costs and/or unnecessary financial audits and/or reviews. 


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titleThis information applies to:

All grants and cooperative agreements

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