Quick reference guide: Subrecipient final invoice guidance
Duke University is responsible for reimbursing the subrecipient in accordance with the terms and conditions of the subaward agreement. The subrecipient is responsible for submitting deliverables, including the final invoice, in accordance with the terms & conditions of the subaward agreement.
Subrecipient Final invoices
Note: This process does not apply to subrecipient invoices for 293/393 industry sponsored research.
- Template Communications for Subrecipient Invoices are available to assist Grant Managers when requesting final invoices from project-level peers.
- Subrecipient invoices should be sent directly to the OPAA Sub Team for processing. If a department, center, or institute receives a subrecipient invoice, it must be forwarded to OPAA at ospsubcontractmgmt@duke.edu.
- All subrecipient invoice payments are made using an OPAA-initiated AP Check Request (eCR) that is routed to the business units, ad-hoc approvers if applicable, and if approved, on to Accounts Payable for payment.
OPAA Sub Team
Department
Ad Hoc Approver (optional)
Accounts Payable (AP)
There may different business unit processes for the approval of on-time versus late subrecipient final invoices due to the risk assumed with payment of late subrecipient final invoices. Refer to GAP 200.285, Subrecipient Invoicing: Late Final Invoices and unit specific guidelines for details.
Refer to GAP 200.280, Monitoring Subrecipients – Federal Funds for more information on subrecipient monitoring, and associated roles and responsibilities.
Approval Role Responsibilities
OPAA Responsibility
Verifying the subaward/performance dates and subaward/invoice/categorical amounts on the invoice for allowability, per institutional and sponsor policies.
Obtaining (when needed) and reviewing the subrecipient’s current annual audit.
Initiating the eCR and routing to the business unit.
Indicating in the eCR Comments whether the final invoice was received on-time or late.
Research Administrator & Ad Hoc Approver Responsibility
Reviewing subrecipient expenses for allowability, including that expenses are appropriate to final stages of the project.
Ensuring PI authorization of payment based on appropriate technical progress prior to approving eCR.
- Business units are responsible for establishing what is acceptable documentation of PI authorization to pay final invoice, including acceptance of subrecipient’s technical performance/deliverables.
Checking the eCR Comments to determine whether the invoice was submitted on-time or late.
Following business unit process established for reviewing/approving subrecipient final invoices.
- Business units are responsible for determining whether or not to pay late subrecipient final invoices and must provide backstop funding for payment of approved late subrecipient final invoices if uncollectible from the sponsor. Refer to GAP 200.285, Subrecipient Invoicing: Late Final Invoices for additional guidance
AP Check Request Approval for ON-TIME Subrecipient Final Invoices
Due to the urgent nature of subrecipient final invoices, it is important to be able to identify each eCR in workflow as quickly as possible by checking the eCR Comments.
Below is an example of an eCR initiated by OPAA for an on-time subrecipient final invoice.
Key elements during department review:
Priority “1” is the highest/express priority and will be assigned by OPAA for all final subrecipient invoices.
- In addition to displaying on the check request form, Priority will be displayed in the default view in the Duke@Work Universal Worklist (UWL ) with high priority items sorted to the top for easy identification. If the UWL view has been personalized, these items may not populate at the top of the custom view.
Comment section includes a message from OPAA indicating the urgency and business unit risk associated with the request.
Adding an Ad Hoc Approver
If business unit process necessitates the addition of an ad hoc approver (such as grant manager or business manager), select the ‘Add Approver’ button. A prompt will appear to select the next approver. Once approved, the form it will be routed to the ad hoc approver for further review.
Approving the Check Request
Approval of the eCR by the business unit authorizes payment of the subrecipient final invoice.
PI authorization of payment must be received prior to business unit approval in accordance with business unit process.
Rejecting the Check Request
Rejection of the eCR indicates that the business unit does not authorize payment for the subrecipient final invoice.
Specify the reason for rejection in Comments and select the ‘Return to Submitter as Rejected’ button. Notification must be sent to OPAA at ospsubcontractmgmt@duke.edu so they can send the invoice back to the subrecipient unpaid.
The business unit is responsible for any communication and discussion with the subrecipient project team.
Returning the Check Request
If the eCR requires changes, add Comments and select the ‘Return to Submitter for Additional Details or Correction’ button to return the check request to OPAA.
Specify the reason for return in Comments and select the ‘Return to Submitter for Additional Details or Correction’ button.
Due to the urgent nature of invoice payments, contact OPAA at ospsubcontractmgmt@duke.edu to expedite revision of the check request.
Important Note: Business units are responsible for establishing their internal PI authorization process.
AP Check Request Approval for LATE Subrecipient Final Invoices
When a final invoice is received after the due date, the owning Duke unit has the responsibility for determining whether to approve the eCR initiated by OPAA for payment or to reject it unpaid. Due to the urgent nature of subrecipient final invoices, it is important to be able to identify each eCR in workflow as quickly as possible by checking the eCR Comments.
Below is an example of an eCR initiated by OPAA for a late subrecipient final invoice.
Key elements during department review
The volume of late subrecipient final invoices should be low, however the risk associated with each invoice can be extremely high. Due to their urgent nature and risk to the business unit, it is important to be able to identify each eCR in workflow as quickly as possible by checking the eCR Comments.
- Refer to GAP 200.285, Subrecipient Invoicing: Late Final Invoices.
- All subrecipient invoice payments are made using an OPAA-initiated eCR that is routed to the departments, and if approved, on to AP for payment.
- As a check request approver, you should know if additional approvals are needed in your business unit for late subrecipient final invoices (invoices received after the due date specified in the subaward agreement).
- There is a risk assumed by business units with approval of late subrecipient final invoices, ensure compliance with department/unit/school specific policies prior to approving the eCR. Refer to GAP 200.285, Subrecipient Invoicing: Late Final Invoices for institutional guidance.
- Approval of this workflow will result in payment of a late invoice and obligates business unit backstop funds if sponsor funds are uncollectible.
Adding an Ad Hoc Approver
If business unit process necessitates the addition of an ad hoc approver (such as grant manager or business manager), select the ‘Add Approver’ button. A prompt will appear to select the next approver. Once approved, the form it will be routed to the ad hoc approver for further review.
Approving the Check Request
Approval of the eCR by the business unit authorizes payment of the subrecipient final invoice.
PI authorization of payment must be received prior to business unit approval in accordance with business unit process.
After reviewing the request as per institutional and business unit policies and procedures, select the ‘Approve’ button to authorize payment and assume risk for nonpayment by sponsor on behalf of the business unit. For this reason, additional confirmations are required durhing approval of the eCR.
1. After selecting the Approve option an additional approval window will display for any eCR being approved more than 5 days following the invoice due date, regardless of whether the invoice was received on time. Refer to the eCR Comments box (shown above) to determine if invoice was submitted late by subrecipient. Additional approval confirmation example is shown below.
2. Select from the four actions provided in the window to determine next step in approval process.
- Continue Approval: Confirm approval of payment and assumption of risk by business unit.
- Add Approver: Ad-Hoc approval required by business unit procedure. This window will close. You will be prompted to select the next approver. Once the form is approved it will be routed to the ad hoc approver for further review.
- Return to Submitter as Rejected: The business unit does not wish to authorize payment for the late subrecipient final invoice. Indicate the reason for rejection in Comments. OPAA will send the late invoice back to the subrecipient unpaid. The business unit is responsible for any communication and discussion with the subrecipient project team.
- Close: No action taken at this time. This window will close. Other actions, such as adding an approver can be taken at this time. Otherwise, this item will remain in the worklist awaiting further action.
Rejecting the Check Request
Rejection of the eCR indicates that the business unit does not authorize payment for the subrecipient final invoice.
Specify the reason for rejection in Comments and select the ‘Return to Submitter as Rejected’ button. Notification must be sent to OPAA at ospsubcontractmgmt@duke.edu so they can send the invoice back to the subrecipient unpaid.
The business unit is responsible for any communication and discussion with the subrecipient project team.
Returning the Check Request
If the eCR requires changes, add Comments and select the ‘Return to Submitter for Additional Details or Correction’ button to return the check request to OPAA.
Specify the reason for return in Comments and select the ‘Return to Submitter for Additional Details or Correction’ button.
Due to the urgent nature of invoice payments, contact OPAA at ospsubcontractmgmt@duke.edu to expedite revision of the check request.
Important Note: Business units are responsible for establishing their internal PI authorization process.