(Revised 07/30/25; Owner: OSP Pre-Award and Post-Award)
Advance accounts and KK end date extensions are made at the risk of the college, center, and/or department. If funding is not received from the sponsor, they are responsible for immediately moving expenses off the SP to a non-sponsored funded account.
DEFINITIONS AND RESOURCES
- Advance Account - An advance account permits spending prior to and in anticipation of an official initial Notice of Award. It requires the set up of a new SP account.
- KK End Date – The KK date is the Commitment Control date. The KK controls the date after which expenditures are prohibited from posting to the award. Once the KK date expires, error messages will be received for any expenditures that attempt to post beyond the KK date.
- Closeout End Date – The later of the Project Period End Date and 30 days prior to the due date of the final invoice/financial report in order to facilitate closeout of projects.
- In the event the final invoice/financial report is due less than 30 days after the Project Period End Date, the Closeout End Date shall be the Project Period End Date and the OSP post award officer and departmental GCO shall consult regarding an extension of the KK end date in order to ensure all charges are applied to the project in a timely manner so that the final invoice/financial report can be completed by the due date.
- Project Period End Date – The end date of the entire project as stated in the sponsor award documents.
- Budget Period End Date – The incremental end date of a budget period.
- Fixed Price – Projects that do not require a return of unspent funds to the sponsor. The sponsor allows the University to retain unexpended balances and use them to support its mission further.
- SP – Speedtype or Spectrum project ID assigned to a project account.
KK END DATES AT INITIAL AWARD SET UP
When setting up new awards, OSP will set the KK end date as follows:
- To the Closeout End Date for the following types of awards:-
- Federal, incrementally funded awards that allow automatic carryforward
- Ex: NIH R01, 07/01/2024-06/30/2029, KK end date set to 9/30/2029 (FFR due 120 days after end date)
- Forward funded awards
- Ex: NSF, 07/01/2024-06/30/2026, KK end date set to 9/30/2026 (FFR due 120 days after end date)
- Awards that do not require sponsor approval prior to GSU spending during the next budget period
- Ex: AHA, 07/01/2024-06/30/2027, KK end date set to 8/30/2027 (final financial report due 90 days after end date)
- To the Budget Period End Date for the following types of awards:
- Awards without automatic carryforward
- Subawards issued for a period shorter than the anticipated project period
- Ex: Emory University, anticipated project period 07/01/2024-06/30/2029, award period set forth in Y1 subaward 07/01/2024-06/30/2025, Y1 KK end date set to 06/30/2025
- Awards that require sponsor approval prior to GSU spending during the next budget period.
- Ex: Emory University, anticipated project period 07/01/2024-06/30/2029, award period set forth in Y1 subaward 07/01/2024-06/30/2025, Y1 KK end date set to 06/30/2025; once Y5 subaward is issued, KK end date will be set to 07/31/2029 because final invoice is due within 60 days of Project Period End Date.
- When the award is Fixed Price:
- If issued to GSURF, the KK End Date will be set at 120 days after the Project Period End Date.
- If issued to GSU, the KK End Date will be set at 18 months after the Project Period End Date.
- In the final year of a project, the KK End Date will be set to the Closeout End Date
ADDITIONAL INFORMATION
OSP will automatically extend KK End Dates when:
- an official award document is received from the sponsor with a new end date
- an official No-Cost Extension is granted by the sponsor
RESEARCH PORTAL REQUESTS
KK End Date Extension Requests
- KK End Date Extension requests are made when spending should continue on an existing SP prior to receipt of a formal award document indicating a change in the period of performance. No new SP is needed, this is for an extension of the spending end date for an existing SP.
- These instances include:
- Subawards issued for a period shorter than the anticipated project period
- Ex: Only Y1 has been awarded, but Y2 has started and we have not received the Y2 subaward amendment yet.
- Supplements to an existing award that do not require a new SP
- Ex: PI has received notice that a supplement will be awarded that has no restrictions on spending or dates
- No cost extensions
- Ex: PI has received notice that a NCE is forthcoming
- Project clean up and finalization of expenses charges to a project;
- PI request to continue spending on a Fixed Price project beyond the original KK End Date.
- In such circumstances, a justification must be provided and approved by the OSP Post award Director. This should be a project-specific reason and cannot be because the PI doesn’t want the funds to go into a residual account.
- Other extenuating circumstances when agreed upon by the OSP associate director and departmental administrators.
- Length of KK End Date Extensions
- KK End Date Extensions are typically set up for 3 months.
- If more than 3 months is needed, that must be stated in the comments along with a justification as to why. KK End Date Extensions will not be set up for more than 9 months per request.
- Ex: A GRA is working on the project and HR requires the funding source extend through the length of their appointment.
- Additional requests may be submitted at the time of KK End Date expiration if needed.
- These instances include:
Advance Account Requests
- When spending needs to occur prior to the receipt or set up of a NOA and no SP exists, an Advance Account should be requested. Examples:
- New awards
- Advance Account may begin from the expected start date
- Preaward spending is authorized by sponsor
- Subject to sponsor regulations, but generally 90 days prior to NOA start date
- Length of Advance Account
- Advance Accounts are typically set up for 3 months.
- If more than 3 months is needed, that must be stated in the comments along with a justification as to why. Advance Accounts will not be set up for more than 9 months per request.
- Ex: A GRA is working on the project and HR requires the funding source extend through the length of their appointment.
- Renewals of an existing Advance Account may be submitted at the time of Advance Account expiration if needed. These should be submitted as Advance Account requests via the Research Portal as described below (do not use a KK End Date Extension request).
Request Process
- The department administrator determines whether an Advance Account request or a KK End Date Extension request is needed.
- The department administrator completes and submits the request through the Research Portal
- Advance Account requests require a guarantee account and college/department/center approvals
- Important Info – Be sure to accurately complete the following fields as they are crucial to correctly setting up the SP
- Effective Date - Except for projects that allow preaward spending, this should correspond to the project start date
- Project Type/Program Code – Research, Instruction or Public Service
- Federal Flowthrough – Yes or No
- Compliance Info – IRB/IACUC/biosafety
- KK End Date Extensions may include college/department approvals subject to that college’s internal requirements.
- Important Info – Be sure to accurately complete the following fields as they are crucial to processing this request in a timely manner
- Compliance Data – An active approval must be in place for OSP to extend the KK End Date. If Spectrum (as pulled into the request) shows an expired date or “pending” status, an updated, unexpired approval letter or current Request for Release of Funds must be uploaded.
- Both types of requests require current, unexpired IRB/IACUC/biosafety approvals if applicable to the project. Approval letters, exemption letters, no human subjects determination letters or signed Request for Release of Funds need to be uploaded into the request.
- If the renewal of an existing Advance Account is needed, the department administrator will open the existing Advance Account request and click the “Renewal Needed”. This will open a second tab within the Advance Account request which should be completed and routed.
- OSP Process:
- Advance Accounts
- Routed to Research Portal inbox after college/department/center approvals are received
- Preaward
- Confirm the following:
- Requested Effective Date corresponds to expected project start date
- Current IRB/IACUC/biosafety approvals have been received, if applicable to the project
- A guarantee account was provided
- Generate the SP
- Assign to post award officer to complete SP set up
- Post award
- Complete SP set up
- Send to associate director or director to approve and issue Advance Account NOAA
- KK End Date Extension Requests
- Requests should be forwarded directly to the assigned OSP post award officer.
- The post award officer will review and update the KK End Date in Spectrum within 2 business days. Exceptions:
- If the KK End Date Extension Request indicates that IRB/IACUC/biosafety approval has expired or is pending, the post award officer will send the request to the preaward officer who will update Spectrum to the new expiration date and then return to the post award officer.
- Approvals for Fixed Price project extensions require post award director approval.
- The post award officer will place a comment in the Research Portal indicating the task is complete, notifying the appropriate department administrator through the comment
- The post award officer will mark the form complete from the Advance Account/KK End Date Extension tab, which will generate an e-mail to the PI & department administrator
.