Institue For Global Health Subaward Invoice Guide - 31oct22

Institute for Global Health Sciences
Subaward Invoice Guide

What to do before a subcontract is executed and beyond for the Institute for Global Health Sciences.
There are various types of sponsors with different requirements in addition to UCSF requirements. This document lists best
practices for invoices for federal, private, and fixed priced subawards as well as information on subaward advances. There
are considerations at the time of subaward set-up to put in place to make the invoicing process more streamlined for the
subcontractors. This document is for internal use by Grant Managers, Principal Investigators and Program Managers at the
Institute for Global Health Sciences.
Table of Contents
Topic Page #
Federal Subaward Invoice Checklist (For subawards with a single audit) 2
Federal Subaward Invoice Checklist (For subawards without a single audit) 4
Non-Federal/Private Sponsor Subaward Invoice Checklist 6
Fixed Price Subaward Invoice 7
Subaward Working Capital Advances 8
Submitting Invoices for Payment 10
Appendix 1: Conversion Rates and Documentation 11
Appendix 2: Monthly Effort Report 12
Appendix 3: Sample Fixed Price Invoice Template 13
1|Page
Finance and Research Services
Institute for Global Health Sciences October 31, 2022
Federal Subaward Invoice Checklist
(For Subawards with a Single Audit)
Single Audit, previously known as the OMB Circular A-133 audit, is an organization-wide financial statement and federal
awards’ audit of a non-federal entity that expends $750,000 or more in federal funds in one year. It is intended to provide
assurance to the Federal Government that a non-federal entity has adequate internal controls in place, and is generally in
compliance with program requirements. Non-federal entities typically include states, local governments, Indian tribes,
universities, and non-profit organizations.
Subrecipient Request Form (SRF) Comments for Grant Managers to Add to the SRF
All invoices must be submitted monthly by the 10th of each month. Invoices should include, at a minimum, a detailed
general ledger of expenses and a time and effort report. UCSF reserves the right to request additional documentation as
needed such as a copy of back-up receipts and additional justification for an expense. [If applicable - Quarterly narrative
reports are due January 15, April 15, July 15, October 15.]
Centers for Disease Control (PEPFAR) Specific SRF Comments for Grant Managers to Add to the SRF
Per the Centers for Disease Control, beginning September 30, 2021, as a term of your subcontract, UCSF will require
subcontracts to collect expenditure data on a completed Expenditure Reporting template with FY2022 expenditures greater
than $25,000. The full Expenditure Reporting template (Form DS-4213, approved under OMB 1405-0208) was previously
completed by UCSF only. This form will now be required to be completed by prime recipients and by subrecipients, who
will report through their prime recipient partner. Please provide full cost category detail on your expenditures, in addition to
the program area and beneficiary information. A template will be emailed to you mid-October of each year. Sample
template is in Attachment A. Expenditure Reporting deadline to UCSF is October 25 of each year. For questions please
contact [INSERT YOUR EMAIL.ucsf.edu].
Due to the CDC Working Capital Method which allows UCSF to accrue expenses to be invoiced, we request subcontractors
to provide an estimated final invoice amount by September 1. In addition, UCSF requests a final invoice by October 15 in
order to reconcile funds dispersed within 30 days of the date of the drawdown.
In addition, please indicate if the subaward was part of the original proposal, if not specifically mentioned on the notice of
award. 10F
Program Managers and Grant Managers should work with subcontractors to ensure they are sending invoices
directly to the Principal Investigator or Program Manager and the Grant Manager for faster processing.
The invoice includes the following information:
• Name of organization and headquarters site (main office)

• Wire transfer payment instructions
• Subagreement number (See face page of the UCSF subagreement document)
• Date of report
• Period covered in the report (month, year)
1Some agencies add the subsites to the NOAs and others do not. Most, but not all, NIH Notices of Awards lists foreign site. Since the Subcontracts Team
doesn’t see the proposals nor do they have access to eProposal, they cannot check the proposals. Indicate in the comments if the subsite was part of the
original proposal, if not specifically mentioned on the notice of award. For example, Centers for Disease Control Notices of Awards do not spell out subsite:
need to add to Comments section of SRF foreign site approval (i.e. submitted with continuation application or technical review response in which notice of
award dated xx/yy/zzzz approved subsite.)
2|Page
• Expenditures for the month (listed by approved budget line items)
• Cumulative expenditures to date (listed by approved budget line items)
• Budget balance
The invoice includes the following attachments:

• General Ledger:
o The line-item general ledger should provide details of all expenses over the past month. The line items
should be in agreement with the subagreement budget categories.
• Time and Effort Reports
o Personnel and time attendance reporting are important to support corresponding salary payments for that
pay period. Furthermore, they are used to verify sick leave, personal holidays, and vacation allowances.
o UCSF is responsible for certifying that the salaries and wages charged to or contributed to US Government-
funded projects are reasonable and consistent with the salary budgeted in the subrecipient cost proposal.
o A Personnel Time and Effort Report (see Appendix 2: Sample Effort Reporting System) should be
completed on a monthly basis for all employees who are partially or completely covered by the UCSF
subagreement. A copy of these reports should be submitted to the UCSF Program Manager with submission
of the monthly invoice.
• Copy of Bank Statement with proof of currency conversion rate used
o The subawardee is required to calculate the Weighted Average exchange rate based upon transfer
transactions of US Dollars to local currency – See Appendix 1.
• VAT tracking log if applicable
o Grantees who receive United States President's Emergency Plan for AIDS Relief (PEPFAR) funds are
required to submit a report summarizing the amount of foreign taxes charged, reimbursed, and
unreimbursed by a foreign government on commodity purchase transactions valued at $500 USD or
more financed with United States foreign assistance funds. This reporting requirement does not include
taxes paid on services. Subawardees should submit the VAT tracking log with all invoices that include
commodity purchases valued at $500 USD or more on which VAT was paid.
Signing of the invoice: The Subrecipient Principal Investigator signs the invoice. Internally at IGHS, the
subcontract invoice is signed by Grant Manager, Program Manager, and Principal Investigator.
3|Page
Federal Subaward Invoice Checklist
(For Subawards without a Single Audit)
Subawards without a single audit require a higher level of scrutiny.
All invoices must be submitted monthly by the 10th of each month. Invoices should include, at a minimum, a detailed
general ledger of expenses, a time and effort report, and back-up receipts. UCSF reserves the right to request additional
documentation and additional justification for an expense as needed. [If applicable - Quarterly narrative reports are due
January 15, April 15, July 15, October 15.]
Centers for Disease Control (PEPFAR) Specific SRF Comments for Grant Managers to Add to the SRF
Per the Centers for Disease Control, beginning September 30, 2021, as a term of your subcontract, UCSF will require
subcontracts to collect expenditure data on a completed Expenditure Reporting template with FY2022 expenditures greater
than $25,000. The full Expenditure Reporting template (Form DS-4213, approved under OMB 1405-0208) was previously
completed by UCSF only. This form will now be required to be completed by prime recipients and by subrecipients, who
will report through their prime recipient partner. Please provide full cost category detail on your expenditures, in addition to
the program area and beneficiary information. A template will be emailed to you mid-October of each year. Sample
template is in Attachment A. Expenditure Reporting deadline to UCSF is October 25 of each year. For questions please
contact [INSERT YOUR EMAIL.ucsf.edu].
Due to the CDC Working Capital Method which allows UCSF to accrue expenses to be invoiced, we request subcontractors
to provide an estimated final invoice amount by September 1. In addition, UCSF requests a final invoice by October 15 in
order to reconcile funds dispersed within 30 days of the date of the drawdown.
In addition, please indicate if the subaward was part of the original proposal, if not specifically mentioned on the notice of
award. (See above footnote for explanation)

• Date of report
• Budget balance

• General Ledger:
4|Page
• Time and Effort Reports
o Personnel and time attendance reporting are important to support corresponding salary payments for that
pay period. Furthermore, they are used to verify sick leave, personal holidays, and vacation allowances.
o UCSF is responsible for certifying that the salaries and wages charged to or contributed to US Government-
funded projects are reasonable and consistent with the salary budgeted in the subrecipient cost proposal.
o A Personnel Time and Effort Report (see Appendix 2: Sample Effort Reporting System) should be
completed on a monthly basis for all employees who are partially or completely covered by the UCSF
subagreement. A copy of these reports should be submitted to the UCSF Program Manager with submission
of the monthly invoice.
• VAT tracking log if applicable
o Grantees who receive United States President's Emergency Plan for AIDS Relief (PEPFAR) funds are
required to submit a report summarizing the amount of foreign taxes charged, reimbursed, and
unreimbursed by a foreign government on commodity purchase transactions valued at $500 USD or
more financed with United States foreign assistance funds. This reporting requirement does not include
taxes paid on services. Subawardees should submit the VAT tracking log with all invoices that include
commodity purchases valued at $500 USD or more on which VAT was paid.
• Scans of receipts or proof of payment for all expenses
• Price quotations if applicable:

o Price quotations obtained if equipment was purchased and/or if payments were made to cover large costs
including venues and services for costs over $10,000
Signing of the invoice: The Subrecipient Principal Investigator signs the invoice. Internally at IGHS, the
subcontract invoice is signed by Grant Manager, Program Manager, and Principal Investigator
5|Page
Non-Federal/Private Sponsor Subaward Invoice Checklist
Please review the details of the award. In general, subawards funded by private sponsors do not require the same level of
scrutiny as federal; however, in the case of an audit, the subaward shall be required to provide any document requested.
[If there is an award advance: All invoices must be submitted monthly by the 10th of each month.] Invoices should include,
at a minimum, a detailed general ledger of expenses. UCSF reserves the right to request additional documentation as needed
such as a copy of back-up receipts and additional justification for an expense.

• Date of report
• Budget balance

• General Ledger:
Signing of the invoice: The Subrecipient Principal Investigator/Delegate or Subcontractor Institutional Signatory
signs the invoice. Internally at IGHS, the subcontract invoice is signed by Grant Manager, Program Manager, and
Principal Investigator
6|Page
Fixed Price Subaward Invoice
Invoices with a milestone or payment schedule.
Invoice with the following information:

• Date of report
• Milestone payment
Deliverables, Timeline, and Budget
Key deadlines, deliverables, and payment schedule for the contract period are below:
Deliverables Date Amount
(USD)
Stakeholder consultations, data review, and provide
August 2022 $3,000
guidelines
Conduct in person meeting and review final SOPs October 2022 $3,000
TOTAL $6,000
Signing of the invoice: The Subrecipient Principal Investigator (for federal) or Delegate/Subcontractor Institutional
Signatory (if non-federal) signs the invoice. Internally at IGHS, the subcontract invoice is signed by Grant Manager,
Program Manager, and Principal Investigator
7|Page
Subaward Working Capital Advances
Subrecipients who do not have adequate funding to cover the initial start-up of a project or activities can request an
‘advance’ of funds.
Initial Advance
If an advance is needed, the advance request should be submitted with the initial subagreement documents (the SOW and
signed budget) to the UCSF Program Manager and should include no more than two months of funding for program
initiation, implementation, and operational costs. The advance request cannot be greater than one-sixth of the total budget
(for 12-month budgets), unless large items, such as equipment, need to be purchased up front. In this case, the cost of the
equipment should be factored into the total advance amount requested.
The advance request should clearly outline the expenditures corresponding to the line-items provided in the original
subagreement budget. Typically only one advance is provided at the beginning of the project period, and it is closed out at
the end of the project.
Required Items Necessary for UCSF to Process an Advance:

1. Advance Request Letter: The Financial Director of the subrecipient’s institution should address a formal request for
the initial advance to the UCSF Principal Investigator.
2. Advance Budget: The Advance Request Letter should be accompanied by a budget which outlines the costs by line
item that will be covered by the 2 month advance. The budget is a line item breakdown of the expected expenses during
the first 2 months of the subaward and justifies the need for the advance.
3. Advance Invoice: The Advance Invoice is used as the request for the payment of the advance and will be processed by
the UCSF Accounting Department.
4. PI must also sign a subrecipient monitoring assurance letter certifying that s/he has read and understands all UCSF
subrecipient monitoring requirements.
The advance request letter, budget, and invoice should be forwarded to the UCSF Program Manager who will either approve
the advance or communicate with the subrecipient with questions or request for further information. Once the UCSF
Program Manager has approved the advance, he/she will send the advance request to the UCSF Financial Manager for
processing by the UCSF Contacts and Grants office.
The UCSF Contracts and Grants office will add language about the advance to the subagreement, and send the agreement to
the subrecipient for review and signature. Once the subagreement is executed, the advance invoice will be sent to the UCSF
accounting system for processing.
Invoicing after receiving the Advance

After the initial advance is provided, the subrecipient should invoice actual expenses on a monthly basis. (Please note that if
an institution receives an advance, the institution must invoice on a monthly basis. Requests to invoice quarterly will not be
approved). Monthly invoices act as requests for reimbursement of actual costs.
The invoice should provide clear information about the monthly expenses and costs should correspond to the line items
approved in the subagreement budget.
For example: The subrecipient submits an advance request for $30,000 for the months of September and October. The
subrecipient submits an invoice of actual costs for September and October. Therefore, the subrecipient will send an invoice
at the beginning of October for costs incurred during September. The subrecipient will also submit an invoice at the
beginning of November for costs incurred during October.
8|Page
Table 1: Advance process
Month Action Amount

Advance request submitted for 1/6 or 2
September $30,000
months (September and October)
October (within the first 1st invoice is submitted for expenses UCSF reimburses for actual
10 days of the month) incurred in September. expenses
UCSF reimburses for actual
November forward Invoices are submitted on a monthly basis
expenses
Final invoices (for last 2-3 months) are $30,000 (from the original
End of the project
submitted to account for advance funds advance)
The invoicing process will continue for all months of the project until the final two to three months where funds remaining
from the advance will be applied to the expenses. The subrecipient will still be expected to submit monthly invoices and
back-up documentation for the final two to three months. The invoices are summaries of how the funds were spent and are
not requests for reimbursement or are requests for partial reimbursement. The subrecipient must ensure that the amount of
the invoices does not exceed the initial advance amount.
The best practice is to reconcile the advance each budget year. However, if the subagreement is continued into the next
budget year, the advance can be carried forward and spent down at the end of the project.
In addition, if new funds are added to the subcontract during the year, there can be another advance for up to 1/6th of the
new funds added.
Please allow up to four weeks to receive invoice payments from UCSF after the UCSF Program Manager and Grant
Manager has reviewed and approved the invoice.
9|Page
Submitting Invoices for Payment
Principal Investigators (PI)are responsible for reviewing and approving subcontractor invoices. If invoices are pre-approved
by the PI, they can be processed faster.
o Invoices are sent by the Grant Manager to subcontract@ucsf.edu.
o Pre-Approved International Subcontract must be the first words of the subject line for fastest routing.
o Service level for processing is up to 15 business days -dependent on volume
Wire payment is electronic payment made to a subrecipient from UCSF’s bank account directly to the subrecipient’s bank
account. This method is most commonly used to make payment to most foreign subrecipients.
o Manual process to get it paid. Information must be manually entered into UCSF’s bank
o Payment through this method is risky because once payment is made, there is no recourse to recover funds
o Many checks and balances before a payment can be made. Each supplier is checked to ensure we are not paying a
debarred supplier.
o All wires payments are reviewed for accuracy and compliance by designated UCSF approver.
o High dollar wires are approved by Controller’s Office upper management.
o Service level for processing these wires are up to 8 business days after processing -dependent on volume. This is in
addition to invoice processing times.
o If there are issues (i.e. missing/incomplete/incorrect banking information to wire on invoice), payment cannot be
made.
o Subrecipient banks may take time to release funds even though UCSF’s bank has paid. UCSF does not have control
over the receipt date of funds.
10 | P a g e
APPENDIX 1
Conversion Rates and Documentation
For the monthly invoicing, conversion rates should be calculated as the weighted average conversion rate of the current
month’s bank transfers from the US currency checking account to the local currency checking account.
For subrecipient organizations that only have a local currency account, the exchange rate from the UCSF wire must be used
(e.g. the conversion rate on the day that the UCSF wire was received at the subrecipient’s bank account). Copies of the bank
currency conversion rates used should be included in the monthly financial report (see above).
If there is a major change in the value of currency and the currency rate, the subrecipient should notify the UCSF Program
Manager. The US Government (USG) does not allow for coverage of changes in currency rates to be charged to USG
funded project and if there are programmatic implications, this should be addressed with the Program Manager.
How to Calculate a Moving Weighted Average for the Exchange Rate
Moving
DATE DESCRIPTION US$ TSHS Rate Weighted Average
A B C
8/23/2013 Trf to TZS $ 15,249.15 TZS 24,475,000 TZS 1,605.01 TZS 1,605.01
E D F
9/4/2013 Balance TZS $ 14,844.79 TZS 23,826,000 TZS 1,605.01
9/10/2013 Trf to TZS G$ 28,089.90 TZS 45,000,000 TZS 1,602.00 TZS 1,603.04
10/9/2013 Balance TZS $ 4,005.88 TZS 6,421,588 TZS 1,603.04

10/9/2013 Trf to TZS $ 5,464.82 TZS 8,700,000 TZS 1,592.00 1596.67
To calculate the Weighted Average for the exchange rate, it is necessary to take into account:
1) The exchange rate applied to the transferred funds (from USD to local currency)
2) The balance of any amount remaining from prior transfer(s).
For the initial transaction, the calculation for the Weighted Average is equal to the sum of local currency divided
by the sum of US dollars. This rate should also be available on the transfer transaction from your bank.
For each subsequent transaction:
1) Identify the balance of local currency remaining from the previous transfer(s) minus the total of local
currency expenses invoiced to date.
2) Divide this remainder by the previous Weighted Average to obtain the value of this local
currency in US dollars
3) Identify the new transfer details (US dollars transferred, equivalency of local currency, and the
associate rate)
4) Calculate the new Weighted Average (Sum of local currency divided by sum of US dollars).
Notes:
A – Initial US Dollars transferred to subawardee
B – Equivalent amount in local currency (Sum of local currency divided by sum of US dollars). C –
Exchange rate from this initial transfer
D – Balance of local currency received minus total local currency invoiced to date E –
This is Item D divided by the previous Weighted Average exchange rate.
F – Item F is always equal to the current Weighted Average exchange rate
G – This is a new transfer. Each piece of this transaction should be as detailed on your transaction statement.
11 | P a g e
APPENDIX 2
Monthly Effort Report
Subrecipient Name: ____________________

For the month of: ____________________
Date of report: ____________________
For the employee: I certify that this report represents a reasonable estimate of the actual effort I expended on this
project and that I have been paid the agreed-upon monthly salary as detailed below:
Name Title Percent Amount Paid Signature
I agree that the above information is correct:
______________________________
Name of the Director
---------------------------------------------------- ------------------------------------
Signature of the Director Date
12 | P a g e
APPENDIX 3
Fixed Price Invoice Template
FIXED PRICE INVOICE
To:
The Regents of the University of California
1855 Folsom St., RM 300
Attn: Accounts Payable/Subcontracts Desk
Supply Chain Management Accounts Payable – Box 0812
San Francisco, CA 94143-0812
Subcontractor Details
Subcontractor Name:
Subcontractor Address:
Contact Person:
Email Address:
Telephone #:
UCSF Subcontract #:
Invoice #:
Period Covered:
Date of Invoice:
Final Invoice (Type “X”) Yes_________ No___________
Brief description of project:
Description of activities/milestones completed Amount per milestone
TOTAL REQUESTED THIS INVOICE
Bank Information (If receiving ACH or Wire Transfer Payment)

Beneficiary Name (payee):
Beneficiary Bank Acct. No:
Bank Name:
Branch:
13 | P a g e
Bank Contact:
Bank Street Address:
Bank State & Country:

ABA Routing Number:
Foreign Only:
SWIFT Code:
IBAN: (European / Israel):
BSB (Australia):
CLABE (Mexico):
__________________________________ ________________________________
PI/Institutional Signatory Name & Signature Date
14 | P a g e

Institue For Global Health Subaward Invoice Guide - 31oct22

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Institue For Global Health Subaward Invoice Guide - 31oct22

Uploaded by

Copyright:

Available Formats

Institute for Global Health Sciences

Subaward Invoice Guide

• Name of organization and headquarters site (main office)

The invoice includes the following attachments:

The invoice includes the following information:

• Name of organization and headquarters site (main office)

The invoice includes the following attachments:

• Scans of receipts or proof of payment for all expenses

• Price quotations if applicable:

The invoice includes the following information:

• Name of organization and headquarters site (main office)

The invoice includes the following attachments:

Invoice with the following information:

Deliverables, Timeline, and Budget

Required Items Necessary for UCSF to Process an Advance:

Invoicing after receiving the Advance

Month Action Amount

How to Calculate a Moving Weighted Average for the Exchange Rate

10/9/2013 Balance TZS $ 4,005.88 TZS 6,421,588 TZS 1,603.04

Subrecipient Name: ____________________

Name Title Percent Amount Paid Signature

I agree that the above information is correct:

FIXED PRICE INVOICE

Final Invoice (Type “X”) Yes_________ No___________

Brief description of project:

Description of activities/milestones completed Amount per milestone

TOTAL REQUESTED THIS INVOICE

Bank Information (If receiving ACH or Wire Transfer Payment)

Bank State & Country:

You might also like

Final Invoice (Type “X”) Yes_ No___