In general, no. Subrecipient institutions that meet the compliance requirements of the regulations will have their own reporting process; however, the subrecipient will need to provide the ÌìÃÀÓ°Ôºwith the appropriate assurances as part of the subaward agreement. In the rare case where the ÌìÃÀÓ°Ôºmight decide to manage a subrecipient’s SFI disclosures, the ÌìÃÀÓ°Ôºwould be responsible for reporting the subrecipient’s disclosures to the sponsor.