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GIM 39

Closeout of Sponsored Programs


Office of Research
Office of Sponsored Programs


Effective 10.13.15

Supersedes: GIM 39 (December 26, 2014)

This GIM applies to all sponsored programs and has been updated to reference the Federal "Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards" (hereinafter referred to as the Uniform Guidance) effective December 26, 2014.

Purpose & Background

Federal and many other sponsored awards requires all final technical, programmatic and financial reports submission by the institution no later than 90-120 days after the project period end date. All expenditures must be booked and all unobligated funds received as advance payments refunded to the awarding agency.

This final reporting consists of a final performance report, a final financial report and also usually includes a final invention statement and equipment inventory report when applicable.

Other final reporting requirements may be mandated in the terms of the award from federal or non-federal sponsors. These may include a requirement to submit a list of publications or a security report.

In accepting sponsor funding, the University has an obligation to comply with the sponsor's reporting and fiscal closeout requirements. Failure to submit these final reports and manage the fiscal closeout appropriately can lead to:

This policy, in conjunction with the associated process and guidance, establishes the University's roles and responsibilities with respect to complying with the closeout requirements and final fiscal management of sponsored programs.

Persons/Offices Impacted

UW Principal Investigators (PIs) with sponsored programs, Chair and Dean, Office of Sponsored Programs (OSP), CoMotion, Grant and Contract Accounting (GCA), Equipment Inventory Office (EIO), Facility Security Officer (FSO)

University Policy

UW requires closeout of a sponsored award in accordance with specific sponsor requirements & policies within the required timeframe, but no later than the timeframes specified below for the final performance and financial reports and final invention statement.

It is the Principal Investigator's (PI) responsibility to prepare final performance documentation, for submission to the sponsor, per timelines below in order to meet institutional requirements. When the PI responsible is no longer with the UW, the Chair of the Department is responsible for assuring that a final performance report is submitted and information required to complete equipment, patents and financial reporting is submitted to appropriate University offices. For severely delinquent reports, the Chair may need to request a waiver from the sponsor in order to submit late closeout documentation.

OSP will not review and submit new proposals on behalf of a PI if OSP is made aware that the PI is more than 120 days delinquent with final performance report submission (e.g. 120 days past the award end date).

OSP reserves the right to place a hold on future funding or other administrative actions if the PI has not supplied necessary information to other University offices to complete required final closeout documentation, until such time the PI is no longer delinquent.

Final Performance (Technical) Report

Within 90 days of the award end date or the sponsor's deadline, whichever is sooner, OSP requires PI's of federally sponsored programs submit:

Final Financial Report

All expenditures incurred in support of sponsored programs must post to the sponsored program budget number no later than the Final Action Date as indicated in GrantTracker in order for GCA to reflect accurate expenditure and balance information on the final financial reports and/or invoices.

GCA provides the GrantTracker Departmental View for monitoring expiration & final action dates of sponsored award budgets. More information on the fiscal closeout process of sponsored award budget can be found on GCA's pages for Closing Budgets and Final Action Date.

Vendor, subrecipient, and internal (e.g., cost center) invoices must be received by the named department contact in approved UW invoicing systems per the terms and conditions of the specific agreement with the vendor or subrecipient. All cost share obligations must be reported to GCA.

Late posting of expenditures to a sponsored program budget will not be included in the final financial report or invoice unless communicated to GCA via GrantTracker on or before the final action date. Revised financial reports and invoices require authorized sponsor approval. Late invoicing by a vendor or subrecipient are subject to nonpayment per the terms and conditions of the specific agreement with the vendor or subrecipient. Such expenditures become the responsibility of the PI to resolve a resulting deficit under the UW Deficit Resolution Policy.

Final Equipment Inventory Report

All final equipment inventory reports are prepared and approved by the UW Equipment Inventory Office (EIO). It is necessary for the PI and department administrators to provide necessary information to EIO, upon request, in order to fulfill this requirement. Departments should ensure to report all equipment purchases to the Equipment Inventory Office (EIO) within 45 - 90 days after end of award (or earlier depending on close out requirement).

Final Invention Statement

Final Invention Statement information is completed by the PI on the sponsor's specific form; the authorized signature is OSP within 90 days of the award end date or the sponsor's deadline, whichever is sooner.

When a sub-recipient is part of the project, the PI is responsible for the coordination of the required final invention statement information with his/her sub-recipient.

For positive invention statement (patentable innovations occurred on the project, including any sub-recipient patentable innovations) CoMotion must ensure all reporting of inventions are compliant with Federal regulations prior to the UW authorizing or submitting the positive invention statement.

Process and Guidance


Principal Investigator (PI)
Department Contact listed in UW Invoicing Systems
Office of Sponsored Programs (OSP)
Chair or Department Head
Dean's office
Grant and Contract Accounting (GCA)
Equipment Inventory Office (EIO)


Award Document
An Award is a sponsoring agency agreement to contribute funding to a specific project. The term does not include: technical assistance, which provides services instead of money; other assistance in the form of loans, loan guarantees, interest subsidies, or insurance; direct payments of any kind to individuals; and contracts which are required to be entered into and administered under procurement laws and regulations.
Award End Date
The project period end date as specified in the terms and conditions of the award.
Departmental Administrative contact
The administrative and fiscal contacts listed on the eGC1.
Final Financial Report / Invoice
Final report or invoice reflecting a summary of all transactions on an award.
Invention Statement
Document detailing all inventions conceived or first reduced to practice during the course of the work under the award and the inventing party.
No Cost (aka Budget) Extension
An extension grants a PI additional time on a sponsored project without additional funding.
Project Period (Period of Performance)
The total time period stated in the Notice of Grant Award (aka NOA) (including any amendments) for which Federal support is recommended. The project period may consist of one or more budget periods. The total project period comprises the initial competitive segment, any subsequent competitive segment(s) resulting from a renewal award(s), and extensions.
Technical / Progress report
A technical description of the project results and additional information as required by the sponsor. Additional information requested can include an abstract and a list of publications.
UW Budget Number
This reference number is the unique identifier contained in the Financial Accounting System assigned by Grant & Contract Accounting for the purpose of distinguishing budget and expenditure information for sponsored agreements and facilitates spending from the project budget. Salaries, benefits, supplies, equipment, services, etc. are all charged to the budget number.

Related Resources

Deficit Resolution UW Deficit Resolution Policy
OSP Budget Extension Process Information OSP Manage Award - Budget Extensions
Sub-award Administration and Sub-recipient Monitoring Information GIM 7: Sponsored Program Subaward Administration
GIM 8: Sub-recipient Monitoring
GCA Closeout Process (Financial) GCA Closeout webpage
Federal Uniform Administrative Requirements, Cost Principles, and Audit Requirements Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

Content Creator

Office of Sponsored Programs

Research Accounting and Analysis:

Review Schedule

This policy is reviewed by the Office of Sponsored Programs as necessary to reflect changes in Federal regulation or University policies.