To ensure stewardship of sponsored funds and proper contracting with subrecipients, UF must regularly monitor subrecipients’ ability to meet financial obligations and achieve project outcomes. Subrecipient monitoring is a responsibility shared between key stakeholders at UF.
- Subrecipient Risk Assessment and Monitoring Policy
- Subrecipient Risk Assessment and Monitoring Directives & Procedures
Subrecipient Monitoring Roles and Responsibilities
UF Principal Investigator (PI):
PIs have the primary responsibility for subrecipient monitoring. PIs receive a reminder of their duties when each Subaward is executed in UFIRST:
- Maintain regular contact with the Subrecipient’s PI.
- Monitor Subrecipient’s technical and programmatic activities, verifying the Subrecipient’s work is conducted in a timely manner and ensuring the results delivered are in line with the proposed statement of work.
- Collect, review and retain Subrecipient’s technical/performance reports as required by the terms of the Subaward.
- Review and approve Subrecipient invoices to ensure the charges are reasonable. Approve the final invoice only when all required reports have been obtained.
- Promptly contact Contracts & Grants Accounting with concerns about Subrecipient expenditures and Division of Sponsored Programs with concerns that the Subrecipient is not fulfilling its obligations under the subaward.
Unit Fiscal/Grant Administrators:
The level of involvement of Unit/Department fiscal or grant staff support varies; however, it should be clearly defined at the local level and include the following:
- Assist PIs in their subrecipient monitoring responsibilities.
- Assist in the review of Subrecipient invoices to ensure invoices are within the parameters of the Subaward budget and question expenditures if necessary.
- Request clarification from the Subrecipient regarding any unusual or excessive charges invoiced by the Subrecipient.
- Ensure Subrecipient invoices are approved by the PI and returned to C&G on a timely basis.
Division of Sponsored Programs (DSP):
- Conduct risk assessment for all new subawards.
- Prepare outgoing subaward agreements and any modifications. Ensure outgoing subawards incorporate appropriate provisions including additional requirements to mitigate risk.
- Assist PIs and unit staff with any issues that arise during the Subaward period of performance.
- Work with PIs to resolve any subrecipient performance or programmatic issues.
Contracts and Grants Accounting Services (C&G):
- Receive invoices from Subrecipients and coordinate approval to pay with PI.
- Review invoices before payment to ensure consistency with Subaward requirements. C&G performs additional review of at-risk subaward invoices.
- Review cost sharing expenses documented on subrecipient invoices. Ensure they are flagged for the UF PI/Unit for review.
- Assist PIs and Unit staff with any financial issues that arise during the Subaward period of performance.
- Review each Subrecipient’s Single Audit report as required by Uniform Guidance. For subawards/subrecipients not subject to Uniform Guidance, obtain certification from each subrecipient for compliance. If a Subrecipient has audit findings related to a Subaward from UF, follow up with subrecipient regarding corrective action.
Resources
Subrecipient Risk Assessment and Monitoring Policy
Subrecipient Risk Assessment and Monitoring Directives & Procedures
Last updated 7/24/24