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Subrecipient Monitoring And Invoice Review. Tamara Lucas University of Maryland School of Medicine Departments of Pathology and Medical & Research Technology. Aimee Howell UMBC Office of Contract and Grant Accounting. What is subrecipient monitoring?

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Subrecipient monitoring and invoice review

Subrecipient MonitoringAnd Invoice Review

Tamara Lucas

University of Maryland School of Medicine

Departments of Pathology and Medical & Research Technology

Aimee Howell


Office of Contract and Grant Accounting

What is subrecipient monitoring?

  • A process that evaluates how a grantee is administering a grant according to the requirements of the grant

    Why is monitoring important?

  • Ensures compliance with federal rules and regulations

  • Ensures services are provided in accordance with subaward agreement

Subrecipient Monitoring

Proposal Stage Activities

  • Subrecipient’s

    • Statement of Work (SOW)

    • Budget

    • Budget Justification

    • Institutional Approval

  • Obtain all contact information

    • Technical, departmental, pre-award, post-award

Subrecipient Monitoring

Pre-Award Activities

  • Review Prime Award for changes

    • Impact on subaward

  • Communicate with subrecipient PI’s & Dept. Representatives

Subrecipient Monitoring

Monitoring activities may take different forms:

  • Performance report/technical progress

  • Invoice review

  • Regular contact

Technical Progress

  • Review results delivered against SoW in subaward

  • Award modifications occur as needed

  • Review invoices against technical and programmatic activities

    • PI Stamp/Certification

Monitoring Subrecipient Expenditures

  • Invoices are submitted in accordance with subaward requirements

  • Invoices only contain expenses that are

    • Allowable (are there any prior approvals required?)

    • Allocable

    • Reasonable

  • Verify cost sharing is appropriately reflected if required

Invoice Review

  • Subcontractor invoices should be in enough detail to determine how the funds are being used

  • It is the responsibility of the PI or their delegate to ensure the work as indicated on the invoice has been performed in accordance with the terms of the subaward

Invoice Review

  • Question costs which differ materially from the approved budget, or which appear unusual or unallowable

  • Withhold payment until a satisfactory explanation or revised invoice is received

    • Inform pre-award office and subcontractor

Invoice Checklist

  • Costs incurred within Period of Performance

  • Duplicate costs or invoices have not been submitted

  • Invoice totals correctly

  • F&A calculated correctly

Regular Contact

  • Maintain regular contact with the subrecipient

    • Kick-off meeting

    • Periodic e-mail, conference calls

      • Weekly, monthly, quarterly

    • Site Visits ?

      • Document monitoring efforts

Subrecipient Monitoring

Subaward Closeout

  • 60 days prior to end of subrecipient period of performance begin closeout review

    • Budgetary actions

    • Extension requirments

  • Verify fulfillment of any cost-sharing requirements

  • Verify receipt of invoice marked “Final”

  • Obtain all final reports (including property reports)

Aimee Howell

[email protected]

(410) 455-5572

Tamara Lucas

[email protected]

(410) 706-8170