Thanks for your comment Pattie. I do not like the fact that there are so many 'physically complete' contracts waiting to be closed. It would not bother me so much if the contract closeout process was only delayed for a few months or one year. Some of these contracts are 7 years overdue and the only excuse is 'we are waiting for the contractor to submit a final voucher/invoice'. Well, how long do we have to wait??? If 'we' (the government) are the cause of the delay, then I wouldn't make much of a fuss about this issue. However, when the delay is because of a contractor's failure to submit a FINAL, the government should step in and make things happen.