During the performance period of a subaward, the subrecipient organization must submit signed invoices to the subaward email address in the Office of Contracts and Grants (SUBAWARDS-L@LISTSERV.UH.EDU). The invoices must include the elements specified in the subaward agreement. The University of Houston is expected to pay the invoice within 30 days of its receipt. Invoices submitted to the designated mailbox are captured in a SharePoint log and processed using an “Invoice Checklist” before being sent to the department for payment. If the invoice is sent directly to the Principal Investigator or Department, it should be forwarded to the subaward email address for processing.
Below are the steps and estimated timelines for this process.
|Steps||Responsible Office or Person||Timing|
The Subrecipient submits signed invoices directly to the Office of Contracts and Grants (OCG)
|Log and conduct first review of invoices for completeness and alignment with the budget and scope of work (SOW). Send invoice and certification memo to the Department||
Post Award Research Administrator (RA)
|Second Review of the invoices and signature on certification memo indicating that the programmatic progress by the Subrecipient is satisfactory and that the billed amount is in line with the budget and progress made to date||Principal Investigator (PI)||3-5 days|
|Third Review of the invoices to create PO voucher for payment to the Subrecipient. Forwarded to Accounts Payable||Department Business Administrator||3-7 days|
|Fourth review of invoice to ensure payment meets University requirements||UH Accounts Payable||2-3 days|
|Payment issued to the Subrecipient||UH Treasury Department||2-3 days|
Common Errors on Subrecipient Invoices which can delay timely payment
- The total invoice amount is not equal to the sum of the cost by expenditure category
- The IDC rate is not calculated correctly
- The expenses were not incurred within the sub-award period of performance
- The budget categories on the invoices were not included in the sub-award approved budget
- The expenses on the invoice do not align with the scope of work
- The expenses incurred exceed the budget category amounts or the total budget
- Expenses on the invoice are not allowable per the prime award terms and conditions
- Required cost sharing is not reflected in the invoice
Resolving Invoice Issues
If there are concerns with sub recipient performance, the PI should request clarification from the Subrecipient PI before signing the certification memo and approving payment of invoices. Also, if an invoice contains an error or unallowable costs, or if the subrecipient failed to comply with the terms of the award, the invoices should not be paid. These matters should be referred to OCG for resolution with the Subrecipient’s institutional authorities. When OCG has satisfactorily resolved the issues, the PI will be notified to proceed with approval for payment. Invoices should not be approved for payment until all concerns have been resolved.
Final Invoice and Release of Claim at the end of the award
A final invoice, marked “FINAL” must be submitted to the University no later than 60 days after the sub-agreement end date. Before the payment of the final invoice, the PI should verify the collection of all required deliverables. OCG will complete a final review of costs charged and complete a final closeout of all commitments, accrued costs, or payables. In the event that a final invoice is received from the subrecipient after the specified due date, payment may be denied.