Subrecipients | LSU Sponsored Program Accounting

Subrecipients

A subrecipient/subcontractor relationship exists when a portion of the scope of work is transferred to another entity. The PI is responsible for ensuring that the subrecipient is in compliance with the terms and conditions of the subaward.

LSU is only allowed to recover F&A costs on the first $25,000 of a subcontract.

A separate grant/award line is created for each subaward. The grant will have Sub-K after the campus abbreviation in the grant name.

A subaward agreement must be fully executed and a purchase order issued before a subrecipient can invoice LSU.

Per the subaward agreement, Subrecipient invoices should be submitted to spa@lsu.edu. For tracking purposes, any invoices received by the PI or Departmental Accountant, that does not include spa@lsu.edu, should be forwarded immediately to SPA.