Paying Subaward Invoices and working with C&G Accounting Services

The Office of Contracts and Grants Accounting Services works closely with the Division of Sponsored Program’s outgoing Subaward Team, PIs, their staff and the Subrecipient’s staff on all new or modified subawards and subcontracts.

C&G Accounting Subcontracts Team and Assignments

Emily Rehberg, Accounting Team Member Engineering and IFAS
Peg Canaday, Accounting Team Member Main Campus, except Engineering and IFAS
Erin Tompson, Accounting Team Member Clinical Trials
Missi Horvath, Subcontract Manager
Please contact members of our team at

Upon receipt of a fully signed subaward from DSP, the Accounting Team performs the following tasks:

  • Create new record in our subaward tracking database – tracks invoices, modifications, and A-133 compliance
  • Create requisition for Purchase Order – ensures funds are available for payment to subrecipient
  • Ensure subrecipient is set up in our financial system vendor files (PeopleSoft) – we can then pay invoices as soon as they are received and approved by the UF PI

It is our team’s goal to ensure that subrecipient invoices are paid in a timely manner.

Processing Subaward Invoices for Payment

When invoices from our subrecipients are received for payment, the team reviews them to ensure that the subrecipient is spending according to budget.  Any exceptions, results in the invoice being returned unpaid to the subrecipient.

The UF Principal Investigator (PI) is sent the subrecipient’s invoice to review and approve for payment.  The PI is not only checking that the spending is correct, but they are also verifying that progress is being made according to schedule and that progress reports or communication is happening according to the subaward agreement.

For the PI’s approval, a PI Certification Form is submitted to them along with the invoice.  The PI must either approve or decline the payment of the invoice.  For an approval the PI must include the verification that the subrecipient is adhering to the scope of work as outlined in the subaward agreement.  If the PI declines to pay the invoice, they must state the reason for declining.  The PI returns the certification back to our office, by email to

Payment processing (approval) – once an approved PI Certification is returned to our office, a team member will create a voucher for payment in our financial system, and log the transaction into our subaward database.

Payment processing (declined) – once an approved PI Certification is returned to our office as being declined, a team member will contact the subrecipient’s institution to notify them that the invoice cannot be paid at this time and the reason as provided by the PI on the PI Certification.  Most often times this is due to insufficient progress being made or lack of communication about progress that has been made to date.

Final invoice for payment – the PI, Department Administrator, and Research Administrator, Contracts and Grants Accounting Services, are notified upon receipt of final invoice.  The subaward will expire prior to the university’s award expiring, and noting the final invoice ensures that the subaward will close in time and allows for any discussion, if necessary, before the university’s award is financially closed.

All correspondence or requests (including PI Certs) should be sent to the email address of

After the final invoice has been paid, the subaward is marked closed in the database.

Single Audit Reports/Monitoring

2 CFR 200 requires annual audits of organizations who receive federal funding exceeding $750,000.  A team reviews each sub recipient’s annual audit to ensure that there are no findings or improper handling of federal funds.  Should there be any findings, these are reviewed by senior administration within our office.

If an institution is not subject to the OMB 2 CFR 200 Uniform Guidance Audit requirements, a most recent third party audit, or most recent financial statement is requested to be submitted.