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.
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.
Funds that have not yet been committed by contract or other legally binding action by the government are ‘unobligated’.
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.
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.
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
No. Carryover is explicitly for unobligated funds.
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.
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.