Monitoring Procedures

Subrecipient monitoring responsibilities

  • Monitor appropriate program milestones are being met relative to the rate of expenditure
  • Review all subrecipient invoices for allowability, allocability, and reasonableness
  • Collect program/technical reports in a timely manner as required by the subaward agreement and the prime funding agreement
  • Verify the subrecipient’s work is completed in a timely manner and is adequate compared to costs incurred
  • Coordinate with the fiscal officer and subrecipient to resolve identified issues

  • Verify all information on the purchase order, including expense object codes
  • Review all invoices to verify that costs:
    • are allowable, allocable, and reasonable
    • do not exceed the amount awarded
    • are incurred within the time period of the approved subaward
  • Confirm the subrecipient's indirect costs have been calculated correctly
  • Ensure the correct IU subcontract object codes are used on payments and are allocated properly for the first $50,000 to object code 4074 when appropriate
  • Verify the Subrecipient Invoice template (Accessible 08/16/23) was used when the high-risk subrecipient invoiced IU
  • Verify the required additional documentation for high-risk subrecipients is acceptable
  • Document the principal investigator's approval of the invoice
  • Coordinate with the principal investigator and subrecipient to resolve identified issues
    • Pending invoices should be placed on hold or canceled
  • Retain documentation of invoice review

Additional resources for subrecipient monitoring

Low-Risk Subrecipient Invoice Checklist

Process review checklist for subrecipient monitoring and invoice approval - (Accessible 08/16/23)

High-Risk Subrecipient Invoice Checklist

Checklist to help improve invoice review efficiency and reduce the risk of audit findings - (Accessible 08/16/23)

Questions?

Email: subrecip@iu.edu