The last step in a grant or contract's life cycle whether cost reimbursable or fixed price is project closeout. The
key feature to any close is the submission of all technical, financial, and other reports as required to the sponsoring
agency on time.
When your project is completed, OSP will prepare and send whatever documents the sponsor requires to close the project
out. As a part of this process, you should know that we routinely request that title to any equipment purchased with
sponsor funds be transferred to the university.
We will work with the auditors to provide any documentation they may need, and to answer any fiscal or administrative
questions they may have.
Please be aware that many sponsors will not make final payments on awards until they have received the final technical
report. So make sure to review your award document carefully, and issue your final technical report as soon as possible
after you have completed the top.
What is a 60 day closeout notification?
Our internal closeout system will send all PI's an automated e-mail 60 days prior to the end notifying them that their
project is about to end. This is the direct link to the system
https://secure.research.vt.edu/letters/.
To view a detailed
PowerPoint presentation on the system click here. The PI will have several options to choose from including:
-
No-Cost Time Extension Needed
A No-Cost Time Extension is needed. You will be contacted shortly by your Post Award Administrator to discuss the
proper procedure for requesting a no-cost time extension from the sponsor.
- (NOTE: Choose this option to continue your Various Funds/Accounts.)
-
Continuation Proposal Submitted
A continuation proposal was submitted through the OSP Pre Award office.
-
Project Has Not Expired
The project period has not expired. Continuation of the project will be approved by the sponsor through incremental
funding.
-
Project Is Ending
The project will be completed by the date shown on the notice and the final deliverable will be submitted to the
sponsor as scheduled. (NOTE: Choosing this option will direct you to our close-out questionnaire.)
If the PI indicates that the project has expired he/she will be directed to the closeout questionnaire.
What if I need more time?
-
While sponsors expect the Principal Investigator (PI) to complete projects and deliverables by the
stipulated \ end date, occasionally additional time is needed.
-
A NCTE gives the PI time to complete the scope and objectives of the project without additional funds being
provided by the sponsor. Although requests may NOT be made for the sole purpose of spending remaining
funds, you may expend remaining funds during the no-cost extension period unless the sponsor indicates
otherwise or there are no funds remaining.
-
If you find you will need a no-cost time extension on your project, we can work with the sponsor on that as
well. But please let us know at least 90 days in advance of the award ending date for your research, to allow
us to work with the sponsor to modify the award documents.
The request should be submitted by the PI to the appropriate Post Award Administrator in writing, or in a format that
is required by the sponsor.
If the project involves the use of humans or animals as research subjects, an updated
approved protocol valid for the length of the extension will be necessary.
If the portion of the work that involved the use of research subjects is completed, a statement indicating such
should be provided.
Justification will need to consist of the following:
- The length of time for which the extension is being requested.
- A justification for the extension request.
-
A brief statement as to the progress and work remaining to be completed.
Federal sponsors do not consider remaining unobligated funds at the expiration of the award as sufficient
justification for an extension of time.
Continuing project while waiting for additional funding
In some instances where a sponsor has indicated a proposal will be funded that will extend and/or increase an existing
project but the award execution is delayed, a principal investigator may wish to enact a Letter of Guarantee (LOG).
A LOG is a statement by an authorized official of that department (Department Head) requesting that OSP establish a fund
prior to the official award modification/extension being fully executed. Or if there is an existing award and a
modification is pending a LOG can be used to extend and increase the project in the interim.
Note that Pre Award can also setup projects on a LOG for new awards. LOGs should be set up for no more than 90 days with
a corresponding budget for no more than 90 days of anticipated expenditures.
The budget should be for a minimum amount that is needed and justifiable, not for the entire award amount.
If at the end of the 90 days the PI/Department requests additional time another LOG would need to be submitted
and approval from the Director of OSP would be required.
Please be aware that in requesting a LOG, the department is guaranteeing the funds in the event the award is not fully
executed by providing an overhead fund number that can be used in the event the modification does not come through.
The fund number used in the LOG should have a sufficient balance to cover the LOG budget.
What if this is a multi-year project?
-
Check sponsor guidelines- Ensure that all financial and technical reports have been submitted to the sponsor by the
deadlines, as this may impact your next allotment of funding
-
For most all federal grants and contracts final reports are due no later than 90-calendar days after the
expiration date of the award.
-
For non-federal awards (i.e. state, industry, non-profits) the closing procedures vary, depending on the policies
of the sponsor. Most often final reports have a shorter timeline than the federal rule.
-
Ensure that the additional amount that will be funded has been accounted for on your initial proposal that you
submitted through OSP
-
If it does not, you must fill a continuation proposal with your Pre-award Administrator before the new money can be
added to the account
-
Some sponsor’s experience budget reductions for multi-year projects, if this is the case, then you will need to work
with the Post Award Administrator to create a new budget for the funding
-
Carry- forward- Check sponsor guidelines since this can vary depending on the sponsor.
-
If a project is incrementally funded (typically one year at a time), it is generally the case that the funds from
a previous increment can be utilized within all subsequent increment periods.
-
However, this is not universal. Some project increments are mandated to be discrete units, tracked and
accounted for separately. The funds from these previous increments will not be available during successive
increments. In these cases it is sometimes possible to acquire approval for carry-forward, to allow one or
more increments to remain available for more than one funding period.
-
Please work with your Post Award Administrator to request, document, and process any carry-forward requests.
- Continuing the project while you wait
-
You may need to place the project on a LOG while you wait for the next increment to arrive, this will be to
ensure that all charges will be posted to the account
- Please follow the same procedures as noted above to place the account on a LOG
- What about equipment purchased on the project or government furnished property?
- What if the project will end as scheduled?
Reporting Requirements
Final Technical Report
- The Project's Principal Investigator is responsible for timely submission of the final technical reports. Specific sponsor requirements for the technical reports are usually defined in the award package. When the report is completed, the PI may submit it directly to the sponsoring agency whether its an electronic submission or paper. On occasion and only if requested a copy of the technical report may need to be sent to DSR to satisfy a delinquent notification.
Final Fiscal Report
- The final fiscal report is generally due within 60-90 days after the expiration date of the award.
- This is generally performed by the post award administrator
- The PI needs to ensure that all costs have been properly reported and posted to the account
Final Report of Inventions
- Many sponsors require reports about inventions made during the conduct of research to insure disclosure.
Final Property Report
- Most grants and contracts do not require a final property reports. Federal projects will require this extra report. Your Post Award Administrator will work with Fixed Assets to complete this report.
- Also, generally this report requires accounting for all excess supplies that are left on hand after the end date of the project.
Final Posting of Costs
- The PI and business managers must ensure that all costs have posted to the accounts as soon as possible.
- The actual time frame that all costs must be posted to the account is dependent on the sponsor deadlines, and can range from 30-60 days. Please check with your Post Award Administrator to ensure that all costs are posted on time. If there will be a delay in posting, please work with your post award administrator to ensure that all costs are accurately reported.
- Answers to 60 day questionnaire.
- It is very important that the PI complete the 60 day questionnaire as this contains answers to vital questions in the close-out process.
- Clear out overdrafts
- It is essential that any costs that are over the awarded amount be removed as soon as possible.
- What happens to any remaining balance on the project?
- Closing out your account
- CR accounts
- Any balance left on accounts will be ‘returned’ to the sponsor. Virginia Tech has no claim to any unexpended amount.
Fixed Priced Accounts
-
Virginia Tech (The PI) has access to any unexpended balance on a fixed price contract.
-
Residual Revenue in FP fund - Once all revenue has been received from the sponsor; all residual direct revenue is
transferred to a residual account. This can be transferred into a pre-existing residual account or to a new
account established by OSP.
- This is accomplished by completing a Fixed Price Residual Request Form. (hyperlink form)
Audits
As Virginia Tech enters into an agreement with the federal government we are obligated to meet the requirements
of the agreement and operate within the parameters of all applicable federal regulations and sponsor guidelines.
We must also abide by Virginia Laws and Virginia Tech policies and procedures.
The Office of Sponsored Programs is here to help faculty navigate through this sea of regulations.
Audits are conducted regularly and are designed to ensure that we as an institution are responsible in managing
sponsored projects. A negative audit could result in funding being returned to the federal government.
Preparing for an audit should begin at the proposal stage and continue throughout the life of a project. Sponsored
projects are subject to many audits from various organizations. We are audited internally by Virginia Tech Internal
Audit at least once a year, the State of Virginia is audited once a year, and anytime a department is audited and
they have sponsored projects our records then become a part of the departmental audits.
Sponsors reserve the right to conduct an audit as they see fit, the audits from sponsors can be formal
(site visits) or less formal desk audits. In either case we are required to show requested documentation of costs
charged to a projects and be able to justify all costs. If you receive requests from Sponsored Programs regarding
backup documentation for a project file particularly for an audit please provide the documentation as quickly as
possible.
The OMB A-110 circular sets requirements for record retention and access to records for awards to Virginia Tech.
A-110 states that “The Federal awarding agency, the Inspector General, Comptroller General of the United States or
any of their duly authorized representatives, shall have the right to timely and unrestricted access to any books,
documents, papers, or other records of receipts that are pertinent to the award.
This right also includes timely and reasonable access to any personnel for the purpose of interview and discussion
related to the project.” Virginia Tech retains project files for 7 years; therefore, any active or inactive
project is subject to audit.