Overview
Subawards to conduct research on behalf of UC Berkeley may be made to other UC campuses, other universities or other entities. UC Berkeley can also receive subawards from, and perform research on behalf of, other institutions.
Please note: all subaward agreements - both from UC Berkeley and to UC Berkeley - must be arranged through and approved by the Sponsored Projects Office (SPO). It is the PI’s responsibility to request SPO establish a Subaward Agreement when the primary award proposal identifies other universities or entities that will conduct research on behalf of UC Berkeley.
Fund Advances for Subawardees
In general, advancing funds to subawardees prior to primary award set up is not allowed. Most subrecipients can meet their short term working capital needs and can do business on a cost reimbursable basis rather than requiring an advance.
Subaward Set-up and Initial Spending
When UC Berkeley Receives a Subaward
When UC Berkeley receives a subaward, it is processed by SPO and CGA like any other award:
- SPO sends a Phoebe Award Summary to the PI, department, and CGA
- RA/Department submits a budget within two business days to CGA via the BFS Grants WorkCenter
- Within two business days of receiving the budget, CGA sets up the award in BFS and notifies the PI and department that spending may begin
When UC Berkeley Makes a Subaward
When UC Berkeley makes a subaward, it is typically referenced in the primary award Phoebe Award Summary. Outgoing subaward budget requirements vary depending on the subrecipient (UC campus or other entity) and the subaward amount (less or more than $25,000).
If the Subrecipient is Another UC Campus (no overhead is charged)
- SPO notifies the PI, the department, and CGA when the subagreement is finalized (typically included in the primary award Phoebe Award Summary)
- The RA or department includes a row for the subaward direct expense amount in the primary award budget submitted to CGA (do not make a separate budget for a subaward)
- Unless the sponsor requires specific reporting on subaward activities, there is no need to create a separate body of work project for the subaward in the primary award structure (no CF1 needed)
- CGA notifies PI and RA when set-up is complete and spending may begin
- The department then creates a Purchase Order (PO) in BearBuy for the subaward budget amount
- Use the appropriate intercampus expense account from the table below and the primary award's fund number and other chartfields in the PO chartstring
- Reference the primary award number as well as the subaward number in the PO documentation
- The PI notifies the subrecipient that work may begin
C&G Intercampus Subaward Accounts:
| BFS Account | Description |
|---|---|
| 92502 | C&G Subaward expense - UCSF |
| 92503 | C&G Subaward expense - UCD |
| 92504 | C&G Subaward expense - UCLA |
| 92505 | C&G Subaward expense - UCR |
| 92506 | C&G Subaward expense - UCSD |
| 92507 | C&G Subaward expense - UCSC |
| 92508 | C&G Subaward expense - UCSB |
| 92509 | C&G Subaward expense - UCI |
| 92510 | C&G Subaward expense - UCM |
| 92511 | C&G Subaward expense - UCOP |
| 92512 | C&G Subaward expense - ANR |
If the Subrecipient is a Non-UC Entity or a DOE Lab (overhead is charged on only the first $25k of costs)
- SPO notifies the PI, the department, and CGA when the subagreement is finalized (typically included in the primary award Phoebe Award Summary)
- The RA or department includes two or three rows for the subaward (depending on the budget amount) in the primary award budget submitted to CGA
- Use account number 58013 to budget for subaward direct expenses up to $25,000 (unless the sponsor requires more detailed reporting)
- Include a budget for indirect expenses on this amount
- A third line uses account number 58014 to budget for direct expenses over $25,000 (no overhead)
- If the subaward includes cost sharing, add another row for this third party cost share
- Please refer to Budgeting for Cost Sharing for more information
- Unless the sponsor requires specific reporting on subaward activities, there is no need to create a separate body of work project for the subaward in the primary award structure (no CF1 needed)
- Use account number 58013 to budget for subaward direct expenses up to $25,000 (unless the sponsor requires more detailed reporting)
- CGA notifies PI and RA when set-up is complete and spending may begin
- The department then creates a Purchase Order (PO) in BearBuy with one or two lines, depending on the subaward amount:
- The first PO line is for budget amount up to $25,000
- Use expense account number 57811 and the primary award fund number in the chartstring. Line 1 should be overridden at the Line Level Chartstring
- The second PO line is for any budget amount over $25,000
- Use expense account number 57810 and the primary award fund number in the chartstring. Line 2 should always be set at the Header Level Chartstring
- Reference the primary award number as well as the subaward number in the PO documentation
- For any questions on how to split a COA, please visit Berkeley Regional Services to contact your regional purchasing team
- The first PO line is for budget amount up to $25,000
- The PI notifies the subrecipient that work may begin
Subrecipient Monitoring and Invoices
UC Berkeley relies on Principal Investigators (PIs) to be the primary control point to ensure subrecipient work progresses per the agreement. The administrator, program manager, or Principal Investigator reviews periodic reports of technical and programmatic activities, as well as reviews subrecipient invoices for allocability, allowability, and reasonableness of costs. Subcontractor invoices should have enough detail to determine how the funds are used to meet the subaward agreement. Invoices and costs which differ materially from the approved budget, or which appear unusual or unallowable, should be held until a satisfactory explanation is received. It is the responsibility of the PI or their delegate to ensure the work and expenses included on the subawardee invoice has been performed in accordance with the terms of the subaward. Additional guidance for monitoring subrecipients can be found on the Subaward Monitoring webpage.
Invoices
When UC Berkeley is the Subawardee
- When UC Berkeley is the subawardee, CGA manages invoicing the primary awardee per the terms of the subaward (identical to the way CGA invoices a sponsor)
When the Subawardee is Another UC Campus
- When the subawardee is another UC campus, requests for reimbursement are sent directly to the CGA mailbox at cga_ar_help@berkeley.edu
- Payment is an intercampus transfer processed via BearBuy by CGA
When the Subawardee is a Non-UC Entity or a DOE Lab
- When the subawardee is a non-UC entity or a DOE Lab, invoices are sent directly to the Disbursements mailbox at ucinvoice@berkeley.edu for review
- Vouchers should reflect the first $25,000 in direct expenses to Account number 57811 (incurs overhead), and expenses above that to Account number 57810 (exempt from overhead), unless other requirements are specified by the sponsor
- The department/region reviews invoices attached to pending vouchers and uploads PI approval in BearBuy
UC Berkeley is responsible for ensuring subrecipients are in compliance with the requirements of appropriate standards for good business practices, including internal controls in accordance with Uniform Guidance.
Amending a Subaward Agreement
To revise a subaward (for example, to provide additional funding or modify the scope of work) the PI must submit a Request to Amend Existing Subaward Form to SPO. Please refer to the Subaward Amendment Request page for more information.
CGA cannot alter the terms of a subaward agreement.
Closeout for Subawards
When UC Berkeley is the Subawardee
When UC Berkeley is the subawardee, the PI is responsible for submitting technical reports or other required deliverables by the stated deadline in the subaward agreement.
When UC Berkeley Makes a Subaward
When UC Berkeley makes a subaward, the PI is responsible for the following:
- Ensuring that all required reports and deliverables have been received
- Ensuring that cost sharing commitments (if applicable) have been met
- Ensuring that the final invoice is accurate, complete, and marked "Final"
The Subaward Closeout Checklist provides a list of reports and deliverables typically required.
Subawardees and/or subcontractors are now contractually required to submit their final invoice within 60 days of the award expiration date. This will ensure adequate time for the invoice to be posted to the GL and the PO to close as part of normal award closeout procedures. If the final invoice is not received on time, accrue for the outstanding amount to close the award. Please refer to Closeout Accrual Procedures for more information.