Topics Covered
- Encumbered/committed funds are excluded from carryover calculations; carryover = remaining G5 balance minus encumbered funds.
- G5 is the authoritative source for actual expenditures; state accounting reports may differ but discrepancies must be resolved.
- Continuation funding decisions are based on encumbered amounts plus drawdown activity — large unexplained balances trigger scrutiny.
Key Concepts Clarified
- Encumbered funds: Funds committed via contracts, personnel agreements, or planned events, etc. — promised to be spent but not yet drawn down from G5.
- Carryover: Remaining G5 balance minus encumbered funds; must be explained with a plan for use in the next budget period.
- Drawdown: Funds actually withdrawn from G5; visible to OSEP and used to verify spending claims.
- Terminology varies by state (encumbered vs. obligated vs. committed) — align language with your own budget office.
APR Budget Section Guidance
- Specify the carryover amount and explain how it will be spent in the next period.
- Include encumbered amounts by category (personnel, contracts, events) to help project officers make the continuation funding case.
- Arkansas exemplar highlighted: encumbered amount and carryover provided as well as what carryover will be spent on.
- If nothing has been drawn down despite reported encumbrances, this is a red flag — verify with budget office immediately
No-Cost Extension
- Request via email to project officer at least 10 days before performance period ends; earlier is better
- Submission must include: remaining budget amount, planned use by activity with dollar amounts, and reason funds weren't spent within 5 years
- Always request a full year extension
- Verify that the amount reported to the project officer matches G5 before submitting
Dates
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