Recipient policy not updating
The GMO also may indicate whether the balance may be carried forward to a budget period other than the succeeding one. In order for the NIH to meet its obligation to close these accounts and cancel any remaining balances by September 30, recipients must report disbursements on the quarterly cash transaction report (using the FFR) no later than June 30 of the fifth fiscal year after the year of availability.
The GMO's decision about the disposition of the reported unobligated balance will be reflected in the terms and conditions of the No A. At the end of five years, the funds are cancelled and returned to the Treasury.
Recipients shall immediately notify the Federal awarding agency of developments that have a significant impact on the award-supported activities.
Also, notification shall be given in the case of problems, delays, or adverse conditions which materially impair the ability to meet the objectives of the award.
Certain award instruments, grant programs, and types of recipients are routinely excluded from the authority to automatically carry over unobligated balances.
This includes centers (P50, P60, P30, and others); cooperative agreements (U); Kirschstein-NRSA institutional research training grants (T); non-Fast Track Phase 1 SBIR and STTR awards (R43 and R41); clinical trials (regardless of activity code); and awards to individuals.
The total approved budget amount includes current year and any carryover from prior years of the project period.
If the unobligated balance is greater than 25 percent of the total approved budget, the recipient must provide an explanation and indicate plans for expenditure of those funds within the current budget year.
NIH may disallow the costs if it determines, through audit or otherwise, that the costs do not meet the tests of allowability, allocability, reasonableness, necessity, and consistency.
Note the authority to automatically carry over unobligated balances includes the authority to carryover from one competitive segment to another.
Automatic carryover of unobligated balances applies to all awards except centers (P50, P60, P30, other), cooperative agreements (U), Kirschstein-NRSA institutional research training grants (T), non-Fast Track Phase I SBIR and STTR awards (R43 and R41), clinical trials (regardless of activity code), and awards to individuals.
The No A will include a term and condition to indicate the disposition of unobligated balances.
The term and condition will state whether the recipient has automatic carryover authority, or if prior approval is required by the NIH awarding IC.
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In general, NIH recipients are allowed a certain degree of latitude to rebudget within and between budget categories to meet unanticipated needs and to make other types of post-award changes.