§  400.10   Closeout.

   (a) Expiration of the right to incur costs. The right to incur costs
   under this part will expire as of the end of the period of performance.
   The grant recipient and its subrecipients and contractors may not incur
   costs for Federal reimbursement past the expiration date.

   (b) Final submissions. Within 90 days after the completion of projects
   and activities funded under this part, but in no event later than the
   expiration date identified in paragraph (a) of this section, each grant
   recipient must submit—

   (1) A final voucher for the costs incurred. The final voucher
   constitutes the final financial reconciliation for the grant award.

   (2) A final report to NHTSA, following the procedures of 2 CFR
   200.343(a).

   (c) Disposition of unexpended balances. Any funds that remain
   unexpended after closeout shall cease to be available to the recipient
   and shall be returned to the government.