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Grant Close-Out Procedures

Reporting Requirements

At the conclusion of a sponsored agreement, the terms of the award generally require that a written final technical or progress report and a report of expenditures be submitted to the sponsor within a specified period of time. These reports are generally viewed as the University’s fundamental obligation to the sponsor. For private grants and contracts, refer to the agency terms and conditions for appropriate reporting requirements. For Federal awards, Circular A-110 lists the following requirements:

Technical - Unless otherwise indicated, “final performance reports are due 90 calendar days after the expiration or termination of the award." When required, performance reports shall generally contain, for each award, brief information on each of the following. The PI is responsible for preparing and submitting the report. A dated copy of the report or letter of transmittal should be sent to SPA to provide audit verification that the report was filed.

Financial - The Financial Status Report is prepared by the accounting division of SPA. The person preparing the report consults with the appropriate administrator regarding any outstanding charges, unliquidated obligations, etc. The report is sent to the PI for review prior to submission to the Federal Awarding Agency.

Inventions - The grantee (University) must submit a Final Invention Report or Statement and Certification, whether or not an invention(s) results from work under the grant. The final invention report or statement/certification must be signed by the PI and an authorized institutional official. The report must list all inventions that were conceived or first actually reduced to practice during the course of work under the project, from the original effective date of support through the date of expiration or termination, whether or not previously reported. If there were no inventions, the statement should indicate "None." The PI is responsible for generating this report and it should be processed through SPA for signature.

Property - The University must account for any real or personal property acquired with the use of federal funds. A report is prepared using agency forms identifying the equipment purchased, acquisition cost, make, model number, serial number, WSU inventory number, and condition. If the terms of the award do not automatically give title to the University, a letter is sent to the agency requesting transfer of title to the University.

Steps Required to Closeout Projects (A-110 Closeout Procedures):

(a) Recipients (i.e. the University) shall submit, within 90 calendar days after the date of completion of the award, all financial, performance, and other reports as required by the terms and conditions of the award. The Federal awarding agency may approve extensions when requested by the recipient.

(b) Unless the Federal awarding agency authorizes an extension, a recipient shall liquidate all obligations incurred under the award not later than 90 calendar days after the funding period or the date of completion as specified in the terms and conditions of the award or in agency implementing instructions.

(c) The Federal awarding agency shall make prompt payments to a recipient for allowable reimbursable costs under the award being closed out.

(d) The recipient shall promptly refund any balances of unobligated cash that the Federal awarding agency has advanced or paid and that is not authorized to be retained by the recipient for use in other projects.

(e) When authorized by the terms and conditions of the award, the Federal awarding agency shall make a settlement for any upward or downward adjustments to the Federal share of costs after closeout reports are received.

(f) The recipient shall account for any real and personal property acquired with Federal funds or received from the Federal Government in accordance with Sections ___.31 through ___.37 (A-110).

(g) In the event a final audit has not been performed prior to the closeout of an award, the Federal awarding agency shall retain the right to recover an appropriate amount after fully considering the recommendations on disallowed costs resulting from the final audit.