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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

Proposal Stage Activities

  • Subrecipient’s
    • Statement of Work (SOW)
    • Budget
    • Budget Justification
    • Institutional Approval
  • Obtain all contact information
    • Technical, departmental, pre-award, post-award

Pre-Award Activities

  • Review Prime Award for changes
    • Impact on subaward
  • Communicate with subrecipient PI’s & Dept. Representatives

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

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

(410) 455-5572

Tamara Lucas

(410) 706-8170