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Division of Sponsored Programs > Outgoing Subawards > Subrecipient Invoicing & Closeout

Subrecipient Invoicing & Closeout

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Processing Subaward Invoices

Upon receipt of a fully executed subaward, the Contracts & Grants Accounting (C&G) Subaward team:

  • Creates requisition for Purchase Order. Ensures funds are available for payment to Subrecipient.
  • Ensures subrecipient is set up in myUFL vendor file to allow for payments to be made to the Subrecipient.

Processing Subaward Invoices for Payment

The C&G Subaward team reviews invoices from UF’s subrecipients to ensure all information needed to process the invoice is included. If there are any exceptions, C&G Subaward team will work with the Subrecipient to update the information. If unable to resolve, the invoice will be returned unpaid to the Subrecipient.

Any invoices from Subrecipients that UF has assessed with risk are reviewed based on the risk mitigation language in the Subaward. Back-up documentation for all expenditures may be required and is reviewed by C&G prior to sending the invoice to the UF Principal Investigator (PI) for review.

PI Approval

The UF PI receives each Subrecipient invoice to review and approve. With each invoice, the PI is asked to confirm progress is being made according to the Scope of Work and reports or communication is occurring according to the terms and conditions of the Subaward. The PI documents their approval or disapproval on the PI Certification Form provided with the invoice.

  • To approve, the PI must verify the Subrecipient is adhering to the Scope of Work as outlined in the Subaward and state the verification process used to confirm the completion of the work being invoiced. C&G will then pay the invoice and payment will be reflected in UF’s accounting system.
  • To disapprove, the PI must provide reason on the PI Certification Form. C&G will contact the Subrecipient PI and Administrative Contacts to discuss the issue.

The PI returns the signed Certification Form to C&G via DocuSign or by email to subcontract-manager@ufl.edu.

Final Invoice for Payment

The PI, Unit Administrator, and C&G Grants Accountant are notified when UF receives a Subrecipient’s final invoice. The PI will be asked to approve the final invoice. The PI must ensure that all work is completed and all final reports submitted prior to approving payment of the final invoice.

All correspondence or requests for the C&G Subawards team should be sent to subcontract-manager@ufl.edu.

Federal Funding Accountability and Transparency Act (FFATA)

The Federal Funding Accountability and Transparency Act (FFATA) was signed on September 26, 2006. The FFATA legislation requires information on “Federal award” spending be made available to the public via a single, searchable website, which is USAspending.gov.

“Federal award” spending includes the Prime awardees’ grants, contracts, cooperative agreements, loans, and Prime awardees’ first-tier subawards and subcontracts. Under federal contracts the term “subcontracts” includes purchase order spending.

Federal agencies do not have Prime awardees’ lower tier subaward and subcontract spending activity and under the Act have implemented requirements that Prime Awardees report this spending activity into the FFATA Sub-award Reporting System (FSRS).

Questions? Contact the DSP Subaward team.

When does the reporting period begin?

Grants:

  • For new federal grants valued at $25,000 or greater, October 1, 2010

Contracts:

  • Phase 1: Contracts valued greater than $20,000,000 (July 1, 2010)
  • Phase 2: Contracts valued greater than $550,000 (October 1, 2010)
  • Phase 3: Contracts valued greater than $25,000 (March 1, 2011)

Who submits the FFATA Subaward Information into the Subaward Reporting System (FSRS)?

DSP has registered UF in the FSRS.gov system.

  • DSP will submit FFATA reports for all campus.
  • Purchasing will be responsible to submit FFATA reports concerning applicable purchase orders for all of campus.

Once the data has been submitted, the public will have access to this information through the single, searchable website USASpending.gov.

How much time is allowed to report this subaward information?

We have until the end of the month plus one additional month after a subaward is obligated to fulfill the reporting requirement. For example, if a subaward was made on December 2, 2010, DSP has until January 31, 2011 to report the subaward information.

What subaward information needs to be reported?

The following are examples of data that must be reported:

  • Name of entity receiving the award
  • Subaward number assigned by prime awardee
  • Amount of the subaward
  • Funding agency
  • NAICS code / CFDA program number
  • Award title descriptive of the purpose of the funding action
  • Location of the entity
  • Place of performance
  • Unique identifier (e.g., UEI) of the entity and its parent; and
  • Total compensation and names of top five executives, not applicable to UF

When must executive compensation be reported?

Prime awardees must report executive compensation information for prime and/or subrecipients if:

  • More than 80% of annual gross revenues are from the Federal government, and those revenues are greater than $25M annually; and
  • Compensation information is not already available through reporting to the SEC.
  • UF is not required to report total compensation and names of top five executives.

Where can I find additional information concerning FFATA?

Last updated 7/24/24