Subrecipient Invoicing

Research Financial Compliance (RFC) is one of many reviewers for sponsored project expenses. RFC reviews all subrecipient invoices to confirm that invoiced costs are allowable, allocable, reasonable and within the approved subaward budget and period of performance, consistent with the Uniform Guidance (2 CFR 200), sponsor terms, and UNT Health policies. The Principal Investigator (PI) and department also review and approve each invoice before it is paid. Use the guidance below to make sure your invoice and supporting documentation are complete the first time, which helps your payment process without delay.

Where to send invoices: Email each subrecipient invoice and any required supporting documentation to RFCSubMgmt@unthealth.edu. Invoices should be clean, readable and submitted as a PDF with all protected health information (PHI) redacted.

What to Include on Your Invoice

Your Subaward agreement sets the specific invoicing requirements for your award. At a minimum, every invoice submitted to UNT Health must include the following:

  • Subrecipient legal name and remittance address exactly as shown on the subaward.
  • UNT Health Purchase Order (PO) number and Subaward ID. On multi-year awards, confirm the invoice is charged to the correct PO for the budget period.
  • Unique invoice number and invoice date. Each invoice number must be unique so it is not flagged as a duplicate
  • Project Title and the UNT Health project or award number
  • Billing period (start and end dates) covered by the invoice, which must fall within the approved budget period
  • Costs by approved budget category, showing both current-period and cumulative-to-date amounts.
  • Fringe and Facilities & Administration (F&A/indirect) costs calculated at the approved rates that match your subaward budget.
  • Clear identification of the final invoice. Mark the last invoice for the award as "FINAL".
  • A signed certification statement from the subrecipient's authorized official certifying the costs.
  • A contact name, phone and email for invoice questions.

Important: All amounts must be based on actual costs incurred and recorded in your accounting system of record. Invoiced totals cannot exceed the remaining PO Balance or the approved budget.

Supporting Documentation

All costs must be supported by documentation showing that the expense is reasonable, allocable and allowable; within the grant limits; treated consistently; and determined in accordance with GAAP and the applicable cost principles in 2 CFR 200. Accounting records must trace back to source documentation, and UNT Health may request supporting documentation at any time. The level of documentation submitted with each invoice depends on the risk level the Office of Sponsored Programs (OSP) assigns to your organization. High-risk and selected medium-risk subrecipients are asked to submit receipts and detailed support with every invoice. All subrecipients must retain documentation and provide it upon request. 

What to provide for each budget category

How RFC Reviews Your Invoice

Knowing what the analyst checks can help you self-review before submitting. RFC confirms that:

  • Subaward identifiers (Sub ID and PO) are accurate, and multi-year awards are charged to the correct PO.
  • The billing period falls withing the budget and project period.
  • The invoice is not a duplicate of one previously submitted and paid.
  • Budget categories and rates (F&A, fringe) agree with the approved subaward budget.
  • Each category amount is reasonable and allowable per the agreement, the Uniform Guidance and UNT Health policy.
  • A signed certification statement is included, and any final invoice is clearly identified.

If the analyst has a question about an expediture, they will contact you to request additional information. The invoice is placed on "hold" status until the questions are resolved.

 

Invoicing FAQ

Email your invoice and any required supporting documentation to RFCSubMgmt@unthealth.edu. Submit it as a clean, readable PDF with all PHI
redacted. Do not send invoices directly to Accounts Payable; RFC routes approved invoices for payment.

Invoice on the schedule stated in your subaward agreement, which is most often monthly. Submit invoices promptly so expenditures can be monitored throughout the project.

The final invoice must be clearly marked "FINAL" and submitted by the deadline in your agreement. RFC sends closeout reminders as awards approach their end date.

It depends on the risk level OSP assigns to your organization. High-risk and selected medium-risk subrecipients submit receipts and detailed support with each invoice. Lower-risk subrecipients may not need to attach support every time, but must retain it and provide it on request. UNT Health can request documentation at any time.

It is a brief statement certifying that the invoiced costs are accurate, were incurred for the project, and are allowable under the award. It must be signed by an authorized official of the subrecipient (such as the subrecipient PI or an authorized financial officer). An invoice without a signed certification cannot be processed.

An invoice cannot be paid for more than the remaining PO balance or the approved budget. If your project needs a change to the budget or scope of work, contact your UNT Health PI so OSP can determine whether sponsor prior approval is required before the costs are invoiced.

Retain all award records and supporting documentation for three years from the date the final financial report is submitted (2 CFR 200.334), unless your award terms specify a longer period. Records must be readily available upon request.

RFC is one of several reviewers in the sponsored project process. As the pass-through entity, UNT Health is required under the Uniform Guidance (2 CFR 200.331–.333) to monitor subrecipients. RFC's review verifies allowability and budget alignment, while the PI confirms the work and deliverables.

 

Contact

For questions and concerns about UNT Health's Subrecipient Invoices, please contact:

RFCSubMgmt@unthealth.edu