PIs/PDs naturally try to spend all available funds prior to the end of the project budget period in support of the project. Although charges at this time may be appropriate, expenses incurred just before a project end date, especially a sharp increase in expenditure rates, will attract the attention of auditors. PIs/PDs should keep adequate written documentation to support all expenses charged to a sponsored project.

PIs/PDs who need to incur an unusual number of expenditures near a project end date should contact their OSR GCA* in advance, who will contact the sponsor if necessary.

In most cases, equipment cannot be purchased near the project end date because it will not benefit the specific award period to which it is being charged. However, if the programmatic purpose of the award is to fabricate a piece of equipment, it may be appropriate to purchase equipment items for such purposes through the end of the project budget period.

*PIs/PDs in EOS should contact their BSC.