NCJ Number
194973
Date Published
2002
Length
224 pages
Annotation
This Federal Office of Justice Programs Financial Guide is the primary reference manual for assisting grant award recipients in fulfilling their fiduciary responsibility to safeguard grant funds and ensure that funds are used for the purposes for which they were awarded.
Abstract
Part I of the manual provides general information on types of grant users, circulars and common rules, and conflicts of interest. In Part II, pre-award requirements are specified. They pertain to the application process, conditions of award and acceptance, and standards for financial management systems. Part III presents post-award requirements. A chapter is devoted to each of the following topics: payments, period of availability of funds, matching or cost sharing, program income, adjustments to awards, property and equipment, allowable costs, confidential funds, sub-awards of a discretionary project, procurement under awards of Federal assistance, reporting requirements, retention and access requirements for records, sanctions, termination for convenience, costs requiring prior approval, unallowable costs, indirect costs, closeout, and audit requirements. Part IV contains two chapters on organization and program information. The chapter on organization structure presents organizational charts for the U.S. Department of Justice, the Office of Justice Programs, and the Office of the Comptroller. The second chapter documents the legislative authority for the various components of the Office of Justice Programs. Glossary and subject index