Subaward Invoice Review Checklist

Common Subaward Invoice Issues:

• Invoices include charges outside of the project period; i.e. expired subawards
• Charges not clearly identified and/or included in the approved budget; i.e. travel consultant charges
• Subaward invoice number is incorrect, or invoices are paid out of order
• Cost share is required and not appropriately documented
• Mathematical errors in the calculation of the F&A or the cumulative charges to date
• Charges for overlapping billing periods

Invoice Coordinator Review

• Subrecipient’s name
• Invoice date
• Invoice period of performance
• UMN Subaward Number (PO#)
• Subrecipient invoice number
• Cumulative total
• Signed certification statement

GA Review

• Confirm the prime award has been executed and subaward PO has been set up
• Confirm that invoice’s billing period is within subaward’s period of performance
• Confirm there are sufficient funds committed to process the invoice (i.e. subaward is not over expended)
• Ensure expenses on a cost reimbursable sub-contract charged based on actual expenses or appear to be on allocation of the budget
• Identify any clearly unallowable costs
• Identify expenditures that may require SPA or sponsor approval
• Confirm the correct application of subrecipient’s F&A rate (and verify F&A rate)
• Verify cumulative amount
• Ensure invoices are paid in order (e.g. 5 before 6)
• If the invoice is final and subaward will not continue beyond end of period, do not pay until Subaward Release Form has been received
• Ensure cost sharing goals are met (if applicable)

PI Review

• Confirm performance goals are being met and expenditures align with technical progress
• Ensure that any programmatic reports due during the period of time covered by this invoice are received and are satisfactory
• Confirm that invoice’s billing period is within the subaward’s period of performance
• Ensure expenses on a cost reimbursable sub-contract charged based on actual expenses or appear to be on allocation of the budget
• Confirm there are sufficient funds committed to process the invoice (i.e. subaward is not over expended)
• Identify any clearly unallowable costs
• Identify expenditures that may require SPA or sponsor approval
• Confirm the correct application of subrecipient’s F&A rate
• Verify cumulative amount
• Ensure cost sharing goals are met (if applicable)