IP19-1901: Understanding ‘Carryover’ and How to Submit ‘Carryover’ Requests

IP19-1901 immunization awardees can get an increased understanding of funds remaining at the end of the 12-month budget period and how to ensure continued access to those funds.

What is ‘carryover’?

Carryover is the process by which unobligated funds remaining at the end of a 12-month budget period may be carried forward to the next budget period to cover allowable costs in that budget period.

Under IP19-1901, carryover can be requested for all optional component projects.

What are unobligated funds?

Funds that have not yet been committed by contract or other legally binding action by the government are ‘unobligated’.

How do we classify and handle funds that are committed, for example to a contract, but haven’t been fully used in the budget period?

In this scenario, the described would be considered an unliquidated obligation.  The obligation has been incurred, presumably through a legally binding signed contract, during the budget period but has not been entirely paid out.  These funds will be available for awardees to fulfill the obligation until completely liquidated.  For the recipient to use these funds from a previous budget period the federal financial report (FFR) must show the unliquidated obligations.  A carryover request is not required for unliquidated obligated funds.

How does the extended availability of COVID funds, thru June 30, 2024, impact the period for liquidating obligations?

Normally, at the end of 12-month budget period, funds expire, and recipients will have 90 days to liquidate obligations.  However, all IP19-1901 COVID Supplements have automatically been extended through June 30, 2024, so awardees will continue to have funds available to liquidate obligations through the designated time period without the need to request carryover.

How do I complete a carryover request for unobligated funds?

All carryover requests must be submitted in Grant Solutions via the amendment process by the Authorized Organizational Representative (AOR), identified as the Administrative Official (ADO) role in GMM. If requests are submitted in GMM by the Principal Investigator/Project Director or Financial Official, recipients must include a request letter on official letterhead signed by the AOR.

Carryover requests can be submitted as the need to carryover funds is identified.  However, for timely GMO approval, CDC Office of Grants Services recommends submission of requests at least 120 days prior to the end of budget period and inclusion of any supporting documentation needed for analysis.

Requests should include the following information:

  • Plan for expenditures, including a description of activities to be carried out during the carryover period, and how the activities relate to the aims of the project.
  • Amount of funds to be carried over, and detailed budget justification that adheres to CDC Budget Preparation Guidelinespdf icon
  • SF-424A Budget Information Non-Construction
  • FFR

My program prefers to carryover all remaining funds (unobligated funds and unliquidated obligations) at the end of the 12-month budget period because of the way we track funds. Can we do that?

No.  Carryover is explicitly for unobligated funds.

FFRs must be submitted with carryover requests. How do we do this?

Beginning October 1, 2020, grant recipients will submit FFRs in the payment management system (PMS, https://pms.psc.gov/external icon). Both the cash transactions (lines 10 a, b, and c) and the expenditures, financial obligations, and liquidations (lines 10d through 10o) will be reported through the recipient PMS online accounts.

How do I learn more about submitting FFRs in PMS?

PMS has an FFR User Guide that provides instructions on how to access, complete, and submit the report in the FFR module in PMS. After logging into the PMS, select the PMS menu heading “Disbursement” and select “FFR Grantee User Guide.”

Recipients can also register for standard FFR trainings applicable to all HHS grant recipients on the PMS websiteexternal icon.

Page last reviewed: October 12, 2021