Working With Subrecipients / Subrecipient Forms

Subrecipient or contractor?

Subrecipients are collaborators performing substantive, programmatic work on a sponsored project, while contractors (also referred to as vendors or suppliers) provide goods and services within their normal business operations to support the project. Whether the relationship is with a subrecipient or contractor impacts indirect costs as well as whether a project is handled by the Office of Contract Administration or Procurement Services. Visit the Subawards, Hybrid Agreements, and Purchase Orders page for more information.

Subrecipient forms

Subrecipient Commitment Form

A completed Subrecipient Commitment Form is required when requesting a subcontract.

Use the template below to collect the information from the subrecipient institution that U-M needs to establish the subcontract, including information on the subrecipient institution’s COI policy.  

Please note, the University of Michigan participates in the Federal Demonstration Partnership (FDP) Clearinghouse where sponsors can look up subrecipient information. Learn more about the FDP Subrecipient Expanded Clearinghouse. For U-M information, ask institutions to check that first.
  Subrecipient Commitment Form

Non-U-M Affiliate Disclosure Form

If the project sponsor follows the Public Health Service financial conflict of interest (FCOI) regulation and the subrecipient institution elected that U-M review for potential FCOI in the Letter of Commitment, each subrecipient investigator must disclose outside interests to U-M prior to subcontract activation. Use the “Non-U-M Affiliate Disclosure Form” below to obtain completed disclosures.

All subrecipients, as well as potential subcontractors who anticipate funding under a federal or non-federal contract, should complete this form when participating as a subrecipient or subcontractor in a proposal submitted by U-M. This form provides a checklist of documents and certifications required by prime sponsors, and if it is completed, it must be endorsed by the subrecipient’s authorized institutional representative prior to proposal submission.
  Financial Interests Disclosure Form for Investigators Not Affiliated with U-M [fillable .doc]

Cost/price analysis for subawards in federal contracts

This requirement applies only to subawards, subcontracts or hybrids issued under (Federal Acquisition Regulation) FAR-based federal contracts (not grants, cooperative agreements, or non-federal projects).

If the project is funded under a FAR-based federal contract, then additional cost/price analysis information is needed for the subcontract. This information is required to ensure that appropriate documentation is obtained to support the proposed budget of the subcontractor.

This supporting documentation is required for each budget category proposed by the subcontractor under a federally sponsored contract. Below is a listing of the most common budget categories and the justification required to support a cost/price analysis.

IMPORTANT: Failure to provide complete information for each budget line item will delay processing. Simply re-stating a budget or budget justification in detail is not sufficient.

Prior to submitting the SUBK request to OCA, upload a completed cost/price analysis document for the subcontract in eResearch Proposal Management. 
Details on cost/price analysis information requested

• Salaries/wages: Attach supporting documentation of the individual’s actual base rate. If the proposed rate includes an escalation factor, identify that factor and attach the subcontractor’s justification for its inclusion. Attach the subcontractor’s justification for direct charging of administrative or clerical personnel. Supporting documentation for salaries and wages may include copies of payroll forms or reports. If such documentation is not available, the following certification signed by an authorized representative of the subcontractor/vendor will be required: “The salary and wage information provided is true and correct and represents the current and actual base rate of each individual proposed.”
• Fringe benefits: Attach supporting documentation for fringe benefits. Supporting documentation for fringe benefits may include a copy of the subrecipient institution’s federally negotiated fringe benefit rate agreement or a copy of the published rates. If such documentation is not available, the following certification signed by an authorized representative of the subcontractor/vendor will be required: “The fringe benefit information provided is true and correct and represents the current and actual fringe benefits of each individual proposed.”
• Consultants: Identify the name, rate and number of hours/days for each consultant. Determine that the purpose and costs are appropriate. Attach supporting documentation for the rates used. Attach written justification for rates exceeding the federally authorized rate. Supporting documentation for consultant rates may include a copy of the consultant’s published rates, or a statement signed by the Consultant indicating that the rate charged is the same as normally charged to others for the services provided.
• Travel: For each trip, provide the cost elements proposed for airfare, rental car, hotel, per diem, etc., as well as the purpose of the trip. Attach supporting documentation for each cost element such as published quotes for airfare, rental car and hotel as well as a copy of the subcontractor’s/vendor’s current travel policy and procedures if available.
• Materials and supplies: Attach supporting documentation for items with unit costs of $500 or more. Attach justification for direct charge items such as office supplies, postage, local telephone costs and memberships that are normally treated as indirect costs. Supporting documentation for materials and supplies with unit costs exceeding $500 may include copies of published catalog prices or copies of previous expense vouchers.
• Other direct costs: Examples are computing services or time, communications, student fees, etc. Attach supporting documentation for rates and costs used
• Equipment: Equipment means nonexpendable tangible personal property having a useful life of more than one year and an acquisition cost that meets or exceeds the applicable federal capitalization threshold (currently $5,000, effective July 1, 2026 this will be $10,000). Attach supporting documentation for each item. Supporting documentation for equipment may include copies of published catalog prices, vendor quotes, or copies of previous expense vouchers.
• Profit or fee: Please explain/justify and attach supporting documentation as to why profit or fee is reasonable.
• Indirect costs or overhead: Attach a copy of the subcontractor’s federally-negotiated indirect cost rate agreement. If the subcontractor does not have a current rate agreement, the subcontractor may use the de-minimus rate of 15% of modified total direct cost (MTDC), or request to negotiate a rate with U-M.

Obtaining a subaward, subcontract or hybrid agreement

The procedure to obtain a subaward, subcontract or hybrid agreement begins in the eResearch Proposal Management (eRPM) system. For full system instructions, visit Enter a Subcontract Procedure in eRPM.

Note: If an existing proposal approval form(PAF) that’s in a non-Active state includes a subcontract that requires editing, follow the subcontract process outlined above to complete the Subcontract worksheet and re-route the PAF for unit or ORSP approval. To add a new subcontract to an awarded project, start the process from the Subcontracts tab in eRPM. 

To change an active subcontract (e.g., extend funding, update investigators, initiate an early close), complete these steps to request a SUBK amendment.

For questions regarding whether the collaboration involves a subrecipient, contractor, or hybrid agreement, visit the Subawards, Hybrid Agreements and Purchase Orders or contact OCA at [email protected].