Comptroller's Office
 Policies and Procedures Manual

Effective: 01/01/2000
Revised: 03/09/2012 

CMP 430-12: Subagreements (Sponsored Programs Use Only)


To discuss and define subagreement expenses


Advantage accounting system


When an off-campus organization is contracted to provide a significant portion of the work to be performed on an externally funded contract in order for the university to fulfill the goals of a sponsored agreement, the contract is classified as a subagreement.

A copy of Federal Form 1099 is sent to all providers of services annually when expenditures total $600 or more, except providers that are colleges or universities, corporations, or university departments.


Sub-object Code Name Code Number Definition
Object Sub-
Contractual/Personal Service 7510 90 Payments made on subagreements.

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