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Managing the Subaward & Subrecipient Invoices

The Office of Contracts and Grants Accounting Services works closely with the DSP Outgoing Subaward Team, Principal Investigators, their staff and the subrecipient’s staff on all new or modified subawards.

Upon receipt of a fully signed subaward from DSP, the C&G Subcontracts Team:

  • Creates new record in the C&G subaward tracking database (which is separate from the DSP Subaward Tracking Tool), which tracks invoices, modifications, and Uniform Guidance 2 CFR 200.
  • 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

When invoices from our subrecipients are received for payment, the C&G Subcontracts Team reviews them to ensure the information needed to properly process the invoice is included.  If there are any exceptions, the invoice will be returned unpaid to the subrecipient.

Any invoices received from Subrecipients that the University has deemed High Risk are reviewed item by item based on the language in the subaward. Back-up documentation for all expenditures is required and reviewed by the C&G Research Accountant prior to sending to the UF Principal Investigator for review.

PI Approval

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 is sent the subrecipient’s invoice to review and approve. The PI documents their concurrence on the PI Certification Form that is provided to them along with the invoice.

The PI must either approve or disapprove payment of 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 & it 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 & Administrative Contacts to discuss the issue.

The PI returns the Certification Form back to C&G by email to

Final Invoice for Payment

The PI, Department Administrator, and C&G Accountant are notified upon receipt of 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 (including PI Certifications) should be sent to