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View Financial Guide in PDF Format [6.2 Mb]

View Change History summarizing changes to the 2014 Guide.
PDF Format [24 Kb]

Update on OMB Uniform Guidance Implementation
PDF Format [18Kb]

OCFO Financial Guide cover

DOJ Grants Financial Management Online Training

Welcome to the 2014 OCFO Financial Guide

IMPORTANT: Update on OMB Uniform Guidance Implementation

We hope you find this guide useful and informative. If you have any questions or comments, please contact the OCFO Customer Service Center.

  1. Financial Management Systems
  2. Allowable Costs
  3. Unallowable Costs
  4. Federal Financial Reports
  5. Progress and Performance Reports
  1. Audit Requirements
  2. Conference Costs
  3. Inventory
  4. Accounting by Approved Budget Category
  5. Subrecipient Monitoring


The Office of Justice Programs (OJP) provides Federal leadership in developing the nation's capacity to prevent and control crime, administer justice, and assist crime victims. The Office of the Chief Financial Officer (OCFO) provides policy guidance, financial control, and support services to OJP's Program Offices and Bureaus in the areas of grants, accounting, and financial management. The OCFO also provides technical assistance and training to OJP grantees in our grants financial management seminars.

The OJP Financial Guide serves as the primary reference manual to assist award recipients in fulfilling their fiduciary responsibility to safeguard grant funds and ensure funds are used for the purposes for which they were awarded. It compiles a variety of laws, rules and regulations that affect the financial and administrative management of your award. We have provided the references to the underlying laws and regulations as much as possible. The Guide should be the starting point for all recipients and subrecipients in ensuring the effective day to day management of your awards. The provisions of the Guide apply to Department of Justice awards.

For additional information on grants management, please visit the Office of Management and Budget's (OMB) Web site at to obtain copies of current circulars. The Government Printing Office also maintains electronic copies of the Code of Federal Regulations at and e-CFR at

The OCFO also conducts financial monitoring of recipients through site visits and desk reviews. The purpose of financial monitoring is to review compliance with the regulations compiled in the Guide and to provide training and technical assistance as appropriate.

We are pleased to respond to any questions not covered by this Guide and welcome suggestions to improve the utility of the Guide and its content. Please feel free to contact the OCFO's Customer Service Center at 1-800-458-0786 with any financial management questions or suggested revisions. In addition, questions and comments can also be directed to the OCFO via e-mail at

Leigh Benda
Chief Financial Officer