What Should I Look For When Reviewing Subrecipient Invoices?

• Check that the invoice meets the invoicing requirements set forth in the subcontract. Requirements may address level of detail, frequency, formatting, certification and possibly additional requirements from the USC prime award.

• Invoices should not be approved if the cost claimed exceeds the amount of the subaward or the invoice dates are not consistent with the period of performance.

• If the subrecipient committed to cost share on the project, ensure that the invoice accounts for the cost sharing provided to-date and compare this amount to the subrecipients total cost sharing commitment.

• Invoices should be reviewed to ensure that invoiced costs are allowable, allocable and reasonable and are aligned with the programmatic work performed during the respective period.

• Question any costs that differ materially from the subrecipient’s approved budget or appear unusual or unallowable. Payment for the portion of the invoice that appears unusual or unallowable should be withheld until a satisfactory explanation is received and/or an appropriate review is performed to resolve the difference and/or the unallowable costs are removed or corrected.

Please note:  Payments to subrecipients, under cost-reimbursement subawards, must be made within 30 calendar days after the receipt of the billing, unless the request is improper (i.e., costs appear to be unusual or unallowable).

If you have any questions or concerns about subrecipient invoicing please promptly contact the DCG Officer assigned to your unit.

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