[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-162254-105":3,"doc-detail-162254-en":80,"detail-sidebar-cat-1-en-105":95},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","highrisk-billing-requirements-subrecipient-invoice-template","High‐Risk Billing Requirements - Subrecipient Invoice Template","","High-risk subrecipient billing guidance defines the invoice elements required when billing Indiana University, including invoice identifiers, billing period, purchase order information, and current/cumulative cost and cost-share reporting. It requires accurate expense categorization aligned to the approved budget, currency conversion for foreign costs with exchange-rate support, and submission of verified supporting documentation. Each invoice must include a detailed transaction listing and labor detail, with records subject to access requests under CFR 200.337, typically requiring response within 14 calendar days. Payroll verification is mandatory per employee and supported via after-the-fact or timecard methods.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/invoices/","Invoices",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/highrisk-billing-requirements-subrecipient-invoice-template/162254/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/highrisk-billing-requirements-subrecipient-invoice-template/162254.png","ImageObject",442,249,{"name":42,"@type":43},"Xiajie","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-09-20","2026-08-30",true,{"@type":52,"interactionType":53,"userInteractionCount":30},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What invoice elements are required for a subrecipient invoice to Indiana University?","Question",{"text":62,"@type":63},"The invoice must include an invoice number, invoice date, invoice period, purchase order number, current and cumulative costs, cost-share current and cumulative costs, verification, and an authorized representative signature.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"How should foreign costs be converted to U.S. dollars for invoice submission?",{"text":67,"@type":63},"Foreign costs must be converted using a currency exchange rate on the last day of the invoice billing period or an average rate for the invoice period, with supporting documentation showing the rate(s) and date(s) used.",{"name":69,"@type":60,"acceptedAnswer":70},"What are the payroll verification requirements and acceptable methods?",{"text":71,"@type":63},"Payroll verification is required for each employee charging salary to a research subaward. Acceptable examples include Method A (after the fact) with appointment/salary records and certified allocation matching work performed, and Method B using time cards documenting hours by federal award and non-federal accounts with signatures and dates.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},162254,1788121192,{"code":4,"msg":81,"data":82},"success",{"doc_id":78,"user_id":83,"nickname":42,"user_avatar":84,"doc_module":22,"category_id":85,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":86,"file_id":87,"file_url":88,"file_type":89,"file_size":90,"view_count":30,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":33,"language":91,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":92,"faqs":93,"seo_title":94,"seo_description":12,"update_tm":79,"read_time":26},8814010472675,"https://avatar.qwps.com/avatar/WGlhamll",14,"Attachment _\u000bHigh‐Risk Billing Requirements\nInvoice Template\nThe Subrecipient Invoice Template includes the elements required for a complete invoice submission when billing Indiana University.\nThe invoice template must contain:\nInvoice number\nInvoice date\nInvoice period\nPurchase order number\nCurrent and Cumulative costs\nCost Share Current and Cumulative costs\nVerification\nAuthorized Representative Signature\nCosts must be reported by the expense categories delineated in the approved budget.\nForeign costs must be converted to U.S dollars using a currency exchange rate on the last day of the invoice billing period or an average rate for the invoice period.\nSupporting documentation of the rate(s) and date(s) must be provided with invoice submission.\nA recommended website for currency conversion is http\u0013 HYPERLINK \"http://www.xe.com/currencycharts/\" \\h \u0014s://www.xe.com/currencycharts/.\u0015\nDetailed Transaction Listing and Labor Detail\nEvery invoice submission must include a detailed transaction listing and labor detail.\nExamples and the type of information requested as supporting documentation for charges billing to Indiana University are included in Attachment 6A.\nSupporting documentation must be in English.\nAccess to Records\nPer CFR 200.337, supporting documentation may be requested by Indiana University to verify the allowability of expenditures invoiced under this Subaward.\nSupporting documentation must be provided within 14 calendar days of request or expenditures may be disallowed.\nTypical financial documentation requested may include, but is not limited to:\nSalary or appointment letters\nPayroll verification records (see example in Attachment 6B)\nReceipts for any individual transaction\nAttachment 7A \u000bHigh‐Risk Billing Requirements\nExample: Detailed Transaction Listing\nExample: Labor Detail\nAttachment 7B \u000bHigh‐Risk Billing Requirements\nExample: Payroll Verification\nU.S. Federal regulations require payroll verification for each employee charging a salary to a research subaward. The guidelines below are potential examples for payroll verification.\nMethod A (After the fact)\nThe Subrecipient must have a record of the total base pay (normal salary) for regular work activities for each individual employee and must be able to provide this information upon request.\nExample: Annual Employee Appointment/Salary Letter\nThe Subrecipient payroll records must accurately segregate employee pay among the employee’s various work activities and funding sources (accounts or cost centers).\nA report (at least annually) of employee activity must be compiled and cross‐checked against the Subrecipient’s payroll records. An authorized individual equipped with suitable verification methods must sign, date, and certify that the allocation of employee salaries to the project aligns accurately with the respective employee’s work performed.\nSigned by: \tindividual with suitable means of verification \tDate:______________________________\nMethod B (Time Cards)\nThe Subrecipient must have a record of the total base pay (normal salary) for regular work activities for each individual employee and must be able to provide this information upon request.\nExample: Annual Employee Appointment/Salary Letter\nThe timecard must accurately document the hours dedicated to each federal award and non‐federal account, and it must be endorsed with signatures and dates from both the employee and their supervisor. Additionally, the timesheet should encompass all hours worked by the individual throughout the week. A sample timesheet is provided below for reference. It is imperative that the total hours logged for the project match those recorded on the invoice.\nWeekly Timesheet\nEmployee Name: John Doe  Employee ID: 123456\nEmployee Signature: John Doe\tDate: 01/10/2025\nSupervisor Signature: Supervisor\tDate: 01/10/2025","cbCaimgutkCclSQ2","https://ap.wps.com/l/cbCaimgutkCclSQ2","docx",52839,"English","# Invoice Template Requirements\n## Required invoice elements and cost reporting\n## Foreign cost conversion and supporting documentation\n# Detailed Transaction Listing and Labor Detail\n## Supporting documentation expectations\n# Access to Records (CFR 200.337)\n## Response timeline and typical documents\n# Payroll Verification Methods\n## Method A: After the fact\n## Method B: Time cards","[{\"question\":\"What invoice elements are required for a subrecipient invoice to Indiana University?\",\"answer\":\"The invoice must include an invoice number, invoice date, invoice period, purchase order number, current and cumulative costs, cost-share current and cumulative costs, verification, and an authorized representative signature.\"},{\"question\":\"How should foreign costs be converted to U.S. dollars for invoice submission?\",\"answer\":\"Foreign costs must be converted using a currency exchange rate on the last day of the invoice billing period or an average rate for the invoice period, with supporting documentation showing the rate(s) and date(s) used.\"},{\"question\":\"What are the payroll verification requirements and acceptable methods?\",\"answer\":\"Payroll verification is required for each employee charging salary to a research subaward. Acceptable examples include Method A (after the fact) with appointment/salary records and certified allocation matching work performed, and Method B using time cards documenting hours by federal award and non-federal accounts with signatures and dates.\"}]","High‐Risk Billing Requirements - Subrecipient Invoice Template | DOCX",{"code":4,"msg":81,"data":96},[97,102,107,110,115,120,125,130,135],{"id":98,"doc_module":22,"doc_module_name":25,"category_name":99,"show_sort_weight":100,"slug":101},11,"Presentations",90,"presentations",{"id":103,"doc_module":22,"doc_module_name":25,"category_name":104,"show_sort_weight":105,"slug":106},12,"Resumes",80,"resumes",{"id":85,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":108,"slug":109},70,"invoices",{"id":111,"doc_module":22,"doc_module_name":25,"category_name":112,"show_sort_weight":113,"slug":114},15,"Posters",60,"posters",{"id":116,"doc_module":22,"doc_module_name":25,"category_name":117,"show_sort_weight":118,"slug":119},16,"Social Media",50,"social-media",{"id":121,"doc_module":22,"doc_module_name":25,"category_name":122,"show_sort_weight":123,"slug":124},17,"Forms",40,"forms",{"id":126,"doc_module":22,"doc_module_name":25,"category_name":127,"show_sort_weight":128,"slug":129},18,"Letters",30,"letters",{"id":131,"doc_module":22,"doc_module_name":25,"category_name":132,"show_sort_weight":133,"slug":134},21,"Paper Templates",5,"papers-templates",{"id":136,"doc_module":22,"doc_module_name":25,"category_name":137,"show_sort_weight":4,"slug":138},158,"General","general-158"]