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Expenditure Codes: Subagreements less than $25,000 (sponsored programs only)

Subagreements (sponsored programs only)

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- object
Subagreement #1
($25,000 or less)		 7314 10 Payments made on first subagreement up to $25,000.
Subagreement #2
($25,000 or less)		 7314 20 Payments made on second subagreement up to $25,000.
Subagreement #3
($25,000 or less)		 7314 30 Payments made on third subagreement up to $25,000.
Subagreement #4
($25,000 or less)		 7314 40 Payments made on fourth subagreement up to $25,000.
Subagreement #5
($25,000 or less)		 7314 50 Payments made on fifth subagreement up to $25,000.