Sub-Recipient Invoice Procedure

  1. All sub-contract invoices (certified by authorized signatory) for payment with Principal Investigator’s signature should be submitted to Ditas (OGRA) for monitoring purposes.
  2. Upon review, Ditas will submit these invoices to Accounts Payable (with date stamped) and will send copies to appropriate PI.
  3. Ditas will send emails to the sub-contract Coordinators requesting copies of all supporting documentation on all invoices (need to be in the approved budget) presented for CSU payment. (This is for sub-recipient compliance/monitoring purposes).

Sub-Contract Invoice for Reimbursement (Payment Request) Submission

All sub-contractors grantees on the Cost Reimbursement method are required to submit the Invoice when requesting a reimbursement.

Please cc: mvidad@csu.edu on all sub-contract/sub-recipient invoices for PI’s signature.

Allowable Costs

These will depend on the sub-contract’s approved budget. Payment Requests must be supported by appropriate documentation for the allowable expenditures incurred and paid on the grant otherwise will be treated as unallowable. If you are unsure whether a particular expenditure is allowable, consult your approved project budget and/or the appropriate OMB Circulars -- A-110, A-21 and A-122 for Nonprofit and Institutions of Higher Education or A-102 and A-87 for State and Local Governments.The Circulars have been relocated to 2CFR Parts 200 commonly called Uniform Guidance (UG) effective December 26, 2014. The Uniform Guidance consolidates the administrative requirements, cost principles and audit requirements formerly included in eight separate circulars. For universities and other institutions of higher education, the Uniform Guidance replaces OMB Circulars A-21, A-110, and A-133.  For additional information about the UG, please visit Council on Financial Assistance Reform (COFAR) website that includes Frequently Asked Questions (FAQ’s), webcasts and supplement resources.  You can also contact Office of Grants & Research Administration (OGRA) if additional assistance is needed.

Valid Forms of Documentation

To be reimbursed for allowable expenses, the grantee must provide evidence that costs were incurred and paid. Generally, this will take the form of an invoice, receipt or contract supported by a copy of a cancelled check/electronic copy or other document supporting that the transaction was enacted; ie., bank statement, electronic reference, etc. Note that all copies of cancelled checks, submitted as documentation, should include both the front and back of the check. If the back side is not available, a copy of the respective bank statement can be substituted. (For reimbursement of wages and fringe benefits, Time and Effort reports are required)

Summary Cover Sheet and Attached Supporting Documentation

Together with each Payment Request/Invoice should be a Summary Cover Sheet, which displays summary data regarding the request. The Summary Cover Sheet should include the following information: check numbers, date of check, and payee; amount of expense; form of supporting documentation (i.e. invoice, receipt, contract, personnel activity report, etc.); and a brief explanation of the purpose of the expense (see suggested format in Attachment 2).

All supporting documentation for each expense should be accompanied by a copy of a cancelled check/electronic copy and arranged in the same order as the checks identified on the Summary Cover Sheet. In addition, all documentation must be legible.

Please Note: Summary Cover Sheets must be complete, accurate, and well organized.

Pages should be numbered or grouped to facilitate cross-referencing of checks and supporting documentation. For the first Payment Request submitted by a grantee (and/or the person preparing the request), the initial number of transactions documented should be small so that any deficiencies in the submission that are identified by the Compliance Administrator can be corrected with the minimum amount of effort.

  1. Listing of Cancelled Checks/Charges. Each cancelled check/charge should be listed either sequentially by check number or in some logical order if grouped by cost category.
  2. Date Check Written/Charge Incurred. Provide the date that the check was written or the charge was incurred.
  3. Payee. Identify to whom the check was written.
  4. Total Amount of Expense. Identify the total amount of the expense reflected in the corresponding check. An explanation in the form of a footnote must be provided if the total amount of the check is different than the amount used in the supporting documentation.
  5. Form of Documentation. Identify the type of supporting documentation (i.e. invoice, contract, receipt, personnel activity reports, etc.).
  6. Explanation. Provide a brief explanation of the purposes for which the costs were incurred if not self- evident by the payee.
  7. Signatures. The Summary Cover Sheet must be signed and dated by both the preparer and an authorizing official other than the preparer. The authorizing official should ensure that the Summary Cover Sheet and supporting documentation are organized and easy to follow. (An authorizing official is an official at the organization with authority to legally bind the organization.)

Personnel Activity Reports from Subrecipients

For wage and fringe benefit expenses, personnel activity (time and effort) reports are required for nonprofits, and state and local governments. OMB Circular A-122 requires a nonprofit to maintain records of employee time, account for a full day's work, and be able to identify the portion devoted to grant projects, and be prepared at least monthly and coincide with one or more pay periods. (A state or local government should see OMB Circular A-87 for specific guidance for preparing personnel activity reports.) A sample format for presenting such information in accordance with OMB Circular A-122 is provided in Attachment 1. However, if the grantee is currently recording such information in another format, please request the OIG's approval of this format before submitting the reports with the grantee's other documentation. The Summary Cover Sheet should indicate the total amount of wages and fringe benefits, the net amount of the pay check, and the amount of wages and fringe benefits applicable to the grant. Personnel activity reports should be signed by both the employee and the employee's supervisor. The personnel activity reports should also be cross referenced to the Summary Cover Sheet so that one can easily identify the individuals and amount (or percent) of time that they devoted to the specific project for which reimbursement is requested.

NOTE: CSU does not waive the requirement to maintain personnel activity reports for nonprofit organizations and institutions of higher education under the cost reimbursement method of funding

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