Sub-Recipient Roles & Responsibilities

The City of Boston's Auditing Department has created these web pages to outline sound fiscal practices on Reimbursement & Documentation of grant/special revenue funded expenditures for sub-recipients of grant funds administered by City of Boston Departments. The requirements set forth in these pages have been established as the minimum standard for grant/special revenue reimbursement and documentation by sub-recipients. Sponsoring Departments, (those City of Boston Departments with which the sub-recipient has entered into agreement), may have additional requirements, but cannot eliminate any requirements set forth by the Auditing Department.

An attempt has been made in these pages to clearly state which requirements are determined by the Auditing Department, and what may be left to the sponsoring department and/or the sub-recipient. However, this site should not be the sole source of direction for Sponsoring Departments and sub-recipients, and both are strongly encouraged to communicate on a regular basis. The Auditing Department's Grants Management Unit is also available to assist departments with questions or concerns; however, sub-recipients should work through their sponsoring department rather than directly with the Auditing Department.

In particular, this site will outline for you how to create, submit and maintain accurate financial records that will be used for payment/reimbursement as well as audits. These records will help to document that the expenses you have incurred were spent in a manner consistent with the scope of services stated in the Contract or Memorandum of Agreement between you and your Sponsoring Department. It is essential that all sub-recipients understand these guidelines prior to expending award money, as failure to follow these guidelines may require repayment of any monies awarded, or rejection of requests for reimbursements.

Submitting requests for Payment or Reimbursement

Format & Form:

  • All Requests for Payments/Reimbursements must be completed by submitting a Payment/Reimbursement Packet. The Packet should be bound by a binder clip, but not with staples or special report covers or binding.
    Payment/Reimbursement Packet

  • All Packets must be complete. Partial or incomplete Packets will be returned, resulting in delayed processing and payment.

  • If you discover a mistake in a form or supporting documentation, you should, if possible, submit a new, corrected form or document. However, if not possible, do not use any materials that hide or cover data, such as White-Out or tape. Modifications should be made by crossing out the incorrect data, writing the correct data along side it, initialing it, and adding any comments on the document itself.

  • Faxes of the packet or supporting documentation are not acceptable.

Deadlines: Deadlines vary depending on the Grantor and the type of grant/special revenue. You should consult with your Sponsoring Department for timelines for reimbursements. It is suggested that you submit your request for reimbursement one week prior to the deadline in order to allow for time to reply to any concerns raised by your Sponsoring Department. Failure to meet your agreed upon deadline will result in delayed processing and payment, and may potentially jeopardize eligibility for future funding.

Authorized Signatures: The Authorized Signer for your organization is the person who signed the original Contract or Memorandum of Agreement. (Note: For Non-Profits, this should also be the person on the Certificate of Authority. A copy of the Certificate should be submitted to the Sponsoring Department.) He or she is known as the Principal Authorized Signer (PAS). However, the PAS may designate other authorized signers by sending a signed and dated letter to the Sponsoring Department's PAS. This letter should state the Name, Title, Address, Phone Number, and Email of any person to be designated as an authorized signer, with any limitations noted.

Once received, the Sponsoring Department will verify with the PAS by phone that the designation is correct and intended.

Any changes to an authorized signer status must be made in writing between the sub-recipient's and Sponsoring Department's PAS. Changes in the PAS for the sub-recipient should be communicated immediately to the Sponsoring Department and direction will be given on how to designate a new PAS.

Allowable Expenses: Allowable expenses are determined by the Sponsoring Department, with assistance from the Auditing Department. In general, allowable expenses are outlined in the Contract or Memorandum of Agreement, or their addenda or appendices, through a formal budget. If you are unsure whether an expense is allowable or not, you should consult with your Sponsoring Department prior to expending funds. Please be advised that the following expenses ARE NOT ALLOWED, regardless of the Grant/Special Revenue, under any circumstances:

  • Items and services purchased outside the contract period

  • State or local taxes

  • Charitable contributions, donations, or tips

  • Late fees, interest or finance charges