Subaward Object Codes

Use of Subaward Object Codes (8190 - ­8192)


3 subaward object codes are available in the general ledger for Department/Local Level Managing Units to track subaward expenditures and their associated indirect costs. It is important to accurately record subaward expenditures in the general ledger since these transactions impact the sponsored base for indirect cost calculation. The three subaward object codes are: 

  • 8190 – tracks the initial $25,000 of subaward expenditures for the F&A rate proposal (assesses OH)
  • 8191 – tracks expenses above the maximum threshold for assessing overhead (typically $25,000 but can vary by non-federal sponsor) and is only used for the portion that is not eligible for F&A reimbursement (does not assess OH)
  • 8192 – tracks expenses beyond the initial $25,000 but below the threshold at which overhead stops being assessed by the sponsor. Do NOT use on Federal Awards (assesses OH)

Example 1 (Federal Awards): 
  • First $25,000 in subaward expenses: use object code 8190
  • Subaward expenses above $25,000: use object code 8191
  • NOTE: Only object codes 8190 & 8191 should be used for Federal subaward

Example 2 (Typical: Non-Federal Award that uses Total Direct Costs (TDC)): 
  • First $25,000 in subaward expenses: use object code 8190
  • Subaward expenses above $25,000: use object code 8192
  • NOTE: 8191 is only for the portion that is not eligible for F&A reimbursement

Example 3 (Less Typical: Non‐Federal Award that allows F&A on the first $100K of Subaward expenses each year): 
  • 3‐year $500K
    • Year 1 ($150K total): $25,000 to 8190, $75,000 to 8192, and $50,000 to 8191
    • Year 2 ($150K total): $100,000 to 8192, $50,000 to 8191 
    • Year 3 ($200K total): $100,000 to 8192 and $100,000 to 8191