Close-Out
- Close-Out Procedures
- Final Financial Status Report (FSR)
- Final Progress Report
- Close-Out Forms, Tools & Resources
Close Out Procedures
Award Closeout – Unless there is an official grant extension, grantees (PI and institution) must submit the following documents within 90 days of the end of grant support. Failure to submit timely and accurate final reports may affect future funding to the organization or awards with the same PI. NIH will close out a grant as soon as possible after expiration if the grant will not be extended or after termination as provided in 45 CFR 74.71 through 74.73 and in 45 CFR 92.50. Closeout includes ensuring timely submission of all required reports and adjustments for amounts due the grantee or NIH. Closeout of a grant does not automatically cancel any requirements for property accountability, record retention, or financial accountability. Following close out, the grantee remains obligated to return funds due as a result of later refunds, corrections, or other transactions, and the Federal government may recover amounts based on the results of an audit covering any part of the period of grant support.
Final Financial Status Report (FSR)
A final FSR is required for:
- any grant that is terminated;
- any grant that is transferred to a new grantee; or
- any award, including awards under SNAP, which will not be extended through award of a new competitive segment.
The final FSR must cover the period of time since the previous FSR submission or, for awards under SNAP, the entire competitive segment or as much of the competitive segment as has been funded before termination. Final FSRs must have no unliquidated obligations and must indicate the exact balance of unobligated funds. Unobligated funds must be returned to NIH or must be reflected by an appropriate accounting adjustment in accordance with instructions from the GMO or from the payment office. For those organizations receiving their funds through PMS, final reports, as specified by PMS, must be submitted to that office. It is the grantee’s responsibility to reconcile reports submitted to PMS and to the NIH awarding office. Withdrawal of the unobligated balance following expiration or termination of a grant is not considered an adverse action and is not subject to appeal (see "Administrative Requirements—Enforcement Actions—Recovery of Funds").
When the submission of a revised final FSR results in additional claims by the grantee, NIH will consider the approval of such claims subject to the following minimum criteria:
- The grantee must indicate why the revision is necessary and explain and implement internal controls that will preclude similar occurrences in the future.
- The charge must represent otherwise allowable costs under the provisions of the grant.
- There must be an unobligated balance for the budget period sufficient to cover the claim.
- The funds must still be available for use.
- NIH must receive the revised FSR within 15 months of its original due date.
Final Progress Report
A final progress report is required for any grant that is terminated and any award that will not be extended through award of a new competitive segment. The final progress report should include a summary of progress toward the achievement of the originally stated aims, a list of significant results (positive or negative), and a list of publications. The final progress report also should address the following:
- Report on the inclusion of gender and minority study subjects (using the gender and minority inclusion table as provided in the PHS 2590);
- Where appropriate, indicate whether children were involved in the study or how the study was relevant for conditions affecting children (see "Public Policy Requirements and Objectives—Requirements for Inclusiveness in Research Design—Inclusion of Children as Subjects in Clinical Research" and the PHS 398);
- Describe any data, research materials (such as cell lines, DNA probes, animal models), protocols, software, or other information resulting from the research that is available to be shared with other investigators and how it may be accessed.
An original and one copy of this report should be submitted to the GMO.
