Templates | Award Phase-Subrecipient Invoice Review

Subrecipient Invoice Review

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This document serves as a guide for reviewing and approving invoices submitted by subrecipients. It outlines key considerations to ensure invoices are accurate, reasonable, and comply with the terms of the subagreement. Reviewers should verify that invoice subtotals add up correctly, that the invoice is presented on official letterhead or standard form with the subrecipient’s logo, and that expenditure amounts align with the agreed Scope of Work.<br /><br />The guide advises checking whether the current invoice amount is consistent with previous submissions and whether any significant changes are justified. It also emphasizes the importance of timely submission and the provision of required technical reports or milestones. Supporting documentation—such as timesheets, payroll reports, receipts, or other back-up—must accompany all costs.<br /><br />Invoices should include essential elements such as the date, performance period covered, designation as “Final” if applicable, descriptions of billed services by major categories, current and cumulative costs, an authorized signature, a certification statement, and contact information for invoice-related questions.<br /><br />Reviewers are encouraged to identify any expenditure categories not included in the original budget, unusually large miscellaneous expenses, or potentially unallowable items like food, entertainment, or alcohol. Timeliness of invoice submission is also critical; any delays should have reasonable explanations. When discrepancies or missing documentation arise, all email correspondence and clarifications should be saved.<br /><br />Finally, the guide reminds reviewers to use the appropriate expenditure codes for federal (53183) or state (53182) awards and ensure requisitioners enter the invoice period of performance in the expenditure comments rather than just the invoice date. This standardized approach helps ensure proper accounting and adherence to funding requirements.

Keywords

invoice review

subrecipient invoices

invoice approval

subagreement compliance

invoice documentation

expenditure verification

budget alignment

invoice submission timeliness

unallowable expenses

federal and state expenditure codes