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. 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.”
Once Grant Accounting receives a final invoice, the PI’s department will be contacted for approval before the invoice is sent to Accounts Payable.
Last updated: 01/03/2023