End-of-Year Funds

The requirements for the use of end-of-year funds are provided in the below-cited United States Codes and the Federal Acquisition Regulation sections. For the original versions refer to ( and (

  • Comptroller General Decision B-238940 -- Proper Appropriation to Charge for Expenses Relating to Nonseverable Training Course (February 25, 1991) (PDF version)
  • FAR 52.216-22 Indefinite Quantity
  • UNITED STATES CODE:
  • 41 U.S.C. Section 2531 - Severable services contracts for periods crossing fiscal years
  • Authority
    The head of an executive agency may enter into a contract for procurement of severable services for a period that begins in one fiscal year and ends in the next fiscal year if (without regard to any option to extend the period of the contract) the contract period does not exceed one year.
  • Obligation of funds
    Funds made available for a fiscal year may be obligated for the total amount of a contract entered into under the authority of subsection (a) of this section.
  • 42 U.S.C. Section 3515, Chapter 43, Subchapter I - Performance of one-year contracts during two fiscal years.
    Funds provided in this Act or subsequent Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Acts may be used for one-year contracts which are to be performed in two fiscal years, so long as the total amount for such contracts is obligated in the year for which the funds are appropriated.
  • FEDERAL ACQUISITION REGULATION:
  • FAR 32.703-3 Contracts crossing fiscal years.
  • A contract that is funded by annual appropriations may not cross fiscal years, except in accordance with statutory authorization (e.g., 41 U.S.C. 11A, 31 U.S.C. 1308, 42 U.S.C. 2459A, 42 U.S.C. 3515, and paragraph (b) of this subsection), or when the contract calls for an end product that cannot feasibly be subdivided for separate performance in each fiscal year (e.g., contracts for expert or consultant services).
  • The head of an executive agency, except NASA, may enter into a contract, exercise an option, or place an order under a contract for severable services for a period that begins in one fiscal year and ends in the next fiscal year if the period of the contract awarded, option exercised, or order place does not exceed one year (10 U.S.C. 2410a and 41 U.S.C. 2531). Funds made available for a fiscal year may be obligated for the total amount of an action entered into under this authority.
  • FAR 37.106 Funding and term of service contracts.
  • When contracts for services are funded by annual appropriations, the term of contracts so funded shall not extend beyond the end of the fiscal year of the appropriation except when authorized by law (see paragraph (b) of this section for certain service contracts, FAR 32.703-2 for contracts conditioned upon availability of funds, and FAR 32.703-3 for contracts crossing fiscal years).
  • The head of an executive agency, except NASA, may enter into a contract, exercise an option, or place an order under a contract for severable services for a period that begins in one fiscal year and ends in the next fiscal year if the period of the contract awarded, option exercised, or order placed does not exceed one year (10 U.S.C. 2410a and 41 U.S.C. 2531). Funds made available for a fiscal year may be obligated for the total amount of an action entered into under this authority.
  • Agencies with statutory multiyear authority shall consider the use of this authority to encourage and promote economical business operations when acquiring services.
  • FAR 52.216-22 Indefinite Quantity.
  • This is an indefinite-quantity contract for the supplies or services specified, and effective for the period stated, in the Schedule. The quantities of supplies and services specified in the Schedule are estimates only and are not purchased by this contract.
  • Delivery or performance shall be made only as authorized by orders issued in accordance with the Ordering clause. The Contractor shall furnish to the Government, when and if ordered, the supplies or services specified in the Schedule up to and including the quantity designated in the Schedule as the "maximum." The Government shall order at least the quantity of supplies or services designated in the Schedule as the "minimum."
  • Except for any limitations on quantities in the Order Limitations clause or in the Schedule, there is no limit on the number of orders that may be issued. The Government may issue orders requiring delivery to multiple destinations or performance at multiple locations.
  • Any order issued during the effective period of this contract and not completed within that period shall be completed by the Contractor within the time specified in the order. The contract shall govern the Contractor's and Government's rights and obligations with respect to that order to the same extent as if the order were completed during the contract's effective period; provided, that the Contractor shall not be required to make any deliverables under this contract after ______(insert date).