Grant Accounting Office Role and Invoice Payments

The Grant Accounting Office's (GAO) role in the management of subawards is focused on the approval process prior to finalization of the subaward agreement and the review of the interim and final invoices for agreement compliance after the final agreement is signed.

Invoicing Requirements

The subawardee should refer to the subaward agreement to identify invoicing requirements.  General information and an invoice format is provided in the For Subawardees page.

Subawardee invoices must be reviewed by GAO prior to being submitted to Accounts Payable.  If the PI’s department receives a subaward invoice, it should be sent to GAO, at uigao-subawardeeinvoices@uiowa.edu.  The Outgoing Subaward Overview Process provides additional information regarding the overall process. 

GAO reviews the incoming subaward invoices for compliance with the subaward agreement.  Final invoices must be reviewed by the PI or PI delegate, PI approval of the final invoice ensures: 

  • All work was done on time and satisfactorily as agreed,
  • All expenses are consistent with the subaward budget, and 
  • All reports will be retained by the PI’s department in the departmental office. 
  • All foreign subrecipient under a NIH agreement must provide access to copies of all lab notebooks, all data, and all documentation that supports the research outcomes as described in the progress report, to the primary recipient with a frequency of no less than once per year, in alignment with the timing requirements for Research Performance Progress Report submission. Such access may be entirely electronic. (NIH-OD-23-182) 

Once GAO approves the invoice, it is sent to Accounts Payable for payment processing.  Accounts Payable enters the invoice and the scanned invoice image is loaded in AP/PO.  The Voucher Report notification email is generated and sent to the PO Requestor, which allows an opportunity for the PI’s department to review the invoice prior to payment.  Payment terms are 30 days from the invoice date.

For more information on the Account’s Payable process, see Tools for Departments , Tools for Vendors.

If the University PI determines there is an issue with subawardee performance, the PI or PI’s delegate should contact GAO immediately so that invoices can be held until the issue is resolved.

Final Invoice

The subawardee should send the final invoice in time to meet the deadline specified in the subaward agreement. The subawardee must read the agreement documentation for specific invoice requirements.  The deadline is generally within 60 days of the Subaward Budget Period End Date.  The invoice should be marked “Final.”

Final invoices must be reviewed by the PI or PI delegate. GAO will email the PI and Department Contact for review and approval of the final invoice. PI approval of the final invoice ensures: 

  • All work was done on time and satisfactorily as agreed,  
  • All necessary interim reports have been received, reviewed, and retained, 
  • All necessary final reports have been received and documented,  
  • All expenses are consistent with the subaward budget, and 
  • All reports will be retained by the PI’s department in the departmental office. 
  • All foreign subrecipient under a NIH agreement must provide access to copies of all lab notebooks, all data, and all documentation that supports the research outcomes as described in the progress report, to the primary recipient with a frequency of no less than once per year, in alignment with the timing requirements for Research Performance Progress Report submission. Such access may be entirely electronic. (NIH-OD-23-182) 

 Once Grant Accounting receives final invoice approval from the PI’s department, the invoice will be sent to Accounts Payable for payment processing.  

Last updated: 10/04/2023