Any charges posted after the termination date will need to be reviewed and justified for allowability if they are included with the final financial report or final invoice. Generally, the costs of equipment or materials and supplies ordered after the end date may not be charged to the project.
In addition, the grantee typically should not purchase items of equipment or computing devices or restock materials and supplies in anticipation of the end date of the grant where there is little, or no time left for such items to be utilized in the actual conduct of the research.
However, in accordance with 2 CFR 200.461 (Publication and Printing Costs), grantees may charge the award before closeout for the costs of publication or sharing of research results, if the costs are not incurred during the period of performance of the award. This means that the costs must be posted to the award (paid) by the final action date in order for the costs to be included in final invoicing/reporting.
As with any type of cost, an estimated amount of anticipated publication costs may not be added to the final invoice/financial report to allow for costs to be incurred after the final action date.