Only the first $25k paid to a subcontractor on each award is subject to F&A.

This is true event when the payments to the same subcontractor are made on various projects within the award.

When receiving subcontractor invoice in the AP system, please remember to only charge the first $25k to account 77600.

Once the $25k limit has been reached subcontractor invoices should be received to account 77160.
F&A is accrued on the first $25k once per competitive segment. A change of competitive segment is indicated by a change in the Compass award number.

Questions? Please contact: Christine Bullard at mbullar@emory.edu