Expenditures of remaining balances available after all costs related to the contract have been paid for a "fixed price" contract must follow the guidelines for state appropriated funds.  When the total amount of awarded funds is not used, the unused portion is returned to the sponsoring agency following the award terminiation.  Should the agency allow UNC GA to retain any unused funds, the department is responsible for preparing a request to the Research Division for the transfer of such funds into a departmental residual account.