NCJ Number
235395
Date Published
2011
Length
128 pages
Annotation
This OJP (Office of Justice Programs) Financial Guide is the primary reference manual to assist award recipients in fulfilling their financial responsibility to safeguard grant funds and ensure funds are used for the purposes for which they were awarded.
Abstract
The guide compiles a variety of laws, rules, and regulations that pertain to the financial and administrative management of the grantee's award. References are provided for the underlying laws and regulations. This guide should be the starting point for all recipients and subrecipients in order to ensure the effective daily management of awards. The guide's provisions apply to all U.S. Justice Department awards. The section on "General Information defines key terms and resources. The section on "Preaward Requirements" explains the application process, conditions of award and acceptance, and standards for financial management systems. The section on "Postaward Requirements" provides instructions and information on payments; period of availability of funds; matching or cost-sharing requirements; program income; adjustments to awards; costs that require prior approval; property and equipment; procurement under awards of Federal Assistance; allowable costs; food and beverage; indirect costs; confidential funds; unallowable costs; subrecipient monitoring; reporting requirements; retention and access requirements for records; suspension or termination for convenience; closeout; audit requirements; The American Recovery and Reinvestment Act of 2009; grant fraud, waste, and abuse; and payment programs. The section on "Organization Structure" consists of acceptable organization charts. Appendixes define acronyms and present a glossary of terms, a sample award document, and a sample Federal Financial Report Form (SF-425)