Below is a flowchart that details the process:

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预先授予的过程

如果授予部门的赠款具有分包合同，则在裁决到达时，SPA将与分包商联系。但是，该部门有责任跟进水疗中心，以确保分包合同及时启动。与水疗中心的联系应通过电子邮件，说明以下内容：

We’ve been awarded an NIH grant having a sub-contract with ______________ for the period _______________ to _________________.请启动分包。

另一个部门的责任是仅与“合格”的次级代理机构开展业务。合格的机构包括：

• 愿意并且能够遵守裁决要求的机构。
• 具有足够管理该裁决的会计系统的机构。
• 尚未被暂停或拒绝获得联邦资金的机构和合作者。

Departments also assist SPA in identifying “higher risk” subrecipient agencies or contracts that will need an increased level of monitoring activities, including:

• Programs/projects with complex compliance requirements.
• Programs/projects for which a large percentage of the primary award or large dollar amount of the primary award will be subcontracted out.
• Agencies that fall under different audit guidelines than the applicable federal regulations and guidance (including OMB Circulars A-21 and A-81), especially foreign agencies that do not fall under any OMB standards.
• Agencies with past performance problems as evidenced by historical data from the University, including late submission of billings; late submission of services, scientific reports, etc.; billing for disallowed costs; repeatedly revising billings; or evidence of failure to comply with their own internal policies (such as time limits on cost transfers).

It is also important that the departments work closely with SPA to ensure that the subcontract includes language that provides a framework for compliance. This is done by:

• Making sure that the budget from the subrecipient is adequate to complete the work and contains only allowable costs.
• Making sure that the scope of work from the sub-recipient includes measurable outcomes.

SPA will sends the subcontract to the collaborator for their signature. Once the subcontract is completed and executed, SPA images the subcontract, sends a copy to the PAF Team, and sends a copy to the department for their files.

PAF团队设置了概括表，以记录分包发票和付款。

雄辩的过程

PAF团队收到分包合同的发票，并执行以下操作：

• 验证分包是否已就位。
• Verifies that the billing period is within the subcontract period.
• Verifies that the billed IDC rate is correct, per the subcontract.
• Verifies that sufficient funds are available to pay the invoice.
• 验证认证语言。

After completing the review and verification, the PAF Team sends the invoice to the department for their review and certification for payment.

部门审查发票，以确保所有支出都是合适的。PI必须同意发票上的支出，并应监视以下内容：

• 计费/发票量准确地代表了子收件人的科学数据或进度的数量。
• There is sufficient supporting documentation to determine if the expenses on the invoice are allowable expenses.
• 子收件人是否花费太快，表明资金可能在工作完成之前用完。
• 子收件人是否在项目上开始困难。

完成审查并跟进并解决任何问题后，PI应批准付款发票。部门工作人员将在Peoplesoft FMS系统中输入非PO券，以便可以将支票邮寄给分包商。该部门将完整的非PO凭证及其支持文件发送给支出团队，后者将其转发给PAF进行审查。

PAF团队在回顾表上记录凭证，对其进行审查，然后将其发送回最终处理的支出。

Disbursements then cuts a check and sends it to the subcontractor.