What is an incoming subaward?

91̽»¨is the subrecipient. Our sponsor is the institution receiving  the prime award and is issuing a subaward to the 91̽»¨funding.
NSF-UCSD- 91̽»¨Illustration of an incoming subaward relationship
For example: National Science Foundation (NSF) awards a project to UCSD. UCSD awards some of that funding to the 91̽»¨to complete a portion of the work on their project.

UCSD is the sponsor (pass through entity) on the eGC1 to the UW.  NSF is the prime sponsor.