CMP 430 12: Subagreements

Comptroller's Office Policies and Procedures Manual
Effective: 01/01/2000	Revised: 03/09/2012

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

Purpose

To discuss and define subagreement expenses

Source

Advantage accounting system

Discussion

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.

Codes

Sub-object Code Name Code Number Definition

Object Sub-
object

Contractual/Personal Service 7510 90 Payments made on subagreements.

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

NAU Home Page | Comptroller's Office Home Page | Back to Table of Contents
Email Webmaster