Awards with non-automatic carryforward
Project set up
- At time of year 1 award set up, OSPA will set up awards without automatic carryforward with a speedtype for each year of the award at the time of project set up. All speedtypes should be listed in the year 1 award notice.
a. See Multiple Speedtypes SOP located in GSU research portal: https://rswiki.gsu.edu/en/multiple-speedtypes
b. Example: An award with a project period of 3 years would have three speedtypes set up at the time of award initiation; one for each year of the project period.
c. Note that HRSA does not change document IDs between years. For HRSA awards and any other with the same process, multiple speedtypes are not necessary. This should be verified by reviewing the terms and conditions or confirming with the sponsor.
Preparing for a carryforward request
To be completed by the department:
- At least 60 days before the end of the project year, department staff will initiate MSS transactions to move project staff to the new speedtype.
- Ask subawardees and consultants to send final invoice for work done during the project year no later than 45 days after the close of the project year (or as appropriate according to the prime award terms). Close an encumbrance after all invoices have been paid.
- Complete any travel reimbursements for project year travel.
- Close any Imprest accounts associated with project year.
- Close any remaining encumbrances as needed.
To be completed by OSPA postaward officer:
- Review drilldown to ensure that all charges apply to the project year that just closed and that no additional charges have hit the project.
- Confirm that project expenditures match the amount drawn down from sponsor.
- Create a financial report request in the Research Portal and route request to department for review and approval.
- Submit financial report to sponsor. Identify unobligated balance.
NOTE: If sponsor does not require an official package or document be submitted to request carryforward, carryforward request should be included in the financial report. A carryforward request does not need to be initiated in the Research Portal in these instances.
Requesting carryforward
To be completed by OSPA postaward officer:
- Once the financial report is accepted by the sponsor, initiate and route a "Prior Approval Request" to the department in the research portal. Include the unobligated balance identified in the financial report.
To be completed by department:
- Upload the carryforward package. Carryforward package should include:
- Total amount of carryforward requested;
- Justification for carryforward balance and explanation of activities that will be completed using carryforward funds;
- Budget & budget justification that account for how carryforward will be spent on activities outlined above;
- Other sponsor required information per sponsor guidelines
- A progress report may also be requested. Be sure to carefully read sponsor guidelines.
To be completed by OSPA preaward officer:
- Review the carryforward package
- Confirm with the OSPA postaward officer that the amount requested in carryforward still matches the balance in the sponsor's payment management system and balance that was submitted on the financial report.
- Submits carryforward package to sponsor
Once sponsor approves the carryforward request
To be completed by OSPA preaward officer:
- The OSPA admin team will set up an award notice for the current year's speedtype in the research portal and assign to the OSPA preaward officer.
- OSPA preaward officer will adjust the award notice as necessary to reflect the adding of carryforward funds to the current year's speedtype.
a. On the Award Modification tab, the officer will select "Carry Forward" as the modification type.
- The OSPA preaward officer will also create another award notice to deduct the carryforward funds from the prior year's speedtype.
b. On the Award Modification tab, the officer will select "Carry Forward Reduction" as the modification type.
- Exception:
a. If the carryforward approval by the sponsor specifically restricts the use of the funds for a new specific task/cost/change to SOW, a new speedtype will be required. Note that this should be rare.
b. A new speedtype is not required if the carryforward justification was continuing the original scope of work. A statement in the NOA from the sponsor such as "These funds are restricted for the purpose requested in the letter of 08/18/2022 and may not be re-budgeted or used for other purposes" does not necessarily indicate a restriction requiring a new speedtype. The submitted justification must be reviewed.
- OSPA preaward officer will assign both award notices to the department for review and request a budget for the reduction of funds on the prior year's speedtype using the budget revision/realignment spreadsheet.
a. Note that OSPA will use the budget sent to the sponsor as part of the carryforward request for adding the approved carryforward funds to the current year's speedtype.
To be completed by department:
- The department will review the 2 award notices and provide a budget for the reduction of funds on the prior year's speedtype using the budget revision/realignment spreadsheet. Return both award notices to OSPA.
To be completed by OSPA postaward officer:
- Finalize the budgets on both speedtypes and issue NOAAs.
Post-NOAA issuance actions
To be completed by department:
- Department will move any charges that apply to a subsequent project year to the new speedtype.
- Notify OSPA postaward officer once done moving charges.
To be completed by OSPA postaward officer:
- The OSPA postaward officer will close the prior year's speedtype.