After the final subaward agreement has been signed and University of Iowa Accounts Payable has assigned the PO number, the Division of Sponsored Programs (DSP) sends the final agreement along with the Purchase Order (PO) number to the subawardee.
The subawardee can submit the first invoice for payment once work begins and in accordance with the terms of the subaward agreement. Invoices cannot be approved for payment until the fully executed subaward agreement has been signed and received by the University of Iowa Grant Accounting Office (GAO). Subawardees must read the subaward agreement for instructions, in most cases invoices should be sent to GAO.
Grant Accounting reviews the invoice to ensure it complies with the terms of the subaward agreement and has the required invoice information. Subaward agreements vary, so refer to subaward agreement for specific instructions. In general, the following is required:
- The PO number, which is a 10-digit number beginning with “100.”
- The dates for the time period in which expenditures were incurred. Expenditures claimed must fall within the budget period agreed upon in the subaward agreement.
- Certification statement regarding truth and accuracy of invoice as well as a signature.
- Sample certification statement for Federal awards: By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, and accurate, and the expenditures, disbursements and cash receipts are for the purposes and objectives set forth in the terms and conditions of the Federal award. I am aware that any false, fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil or administrative penalties for fraud, false statements, false claims or otherwise. (U.S. Code Title 18, Section 1001 and Title 31, Sections 3729-3730 and 3801-3812)
- Sample certification statement for Non-Federal awards: I certify that all expenditures reported or payments requested are for appropriate purposes and in accordance with the provisions set forth in the subaward documents.