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• General
  Information
• Preaward
  Requirements
• Postaward
  Requirements
• Organization
  Structure
• 
  Appendices

Chapters:

• Payments
  • Using the Grant Payment Request System
  • Payment Transaction Timeline
  • Understanding the Withholding of Funds
  • Drawing Only What is Needed
  • Managing Interest Earned
  • Understanding the Cash Management Improvement Act
    of 1990
  • How to Manage Interest Income
• Period of Availability of Funds
  • Availability of Awards
  • Obligation of Funds
  • Expenditure of Funds
  • Criteria for Award Extension
• Matching or Cost Sharing Requirements
  • Match Requirements
  • Types of Match
  • Source and Type of Funds
  • Timing of Matching Contributions
  • Records for Match
  • Waiver of Match
• Program Income
  • Introduction
  • Accounting Processes for Program Income
  • Examples of Program Income
  • Procedures for Recovery of Costs Incurred
• Adjustments to Awards
  • Grant Adjustment Notice
  • Incurring of Certain Costs for Which Program Office Approval is Required
  • Reprogramming of Funds
• Costs Requiring Prior Approval
  • Introduction
  • Responsibility for Prior Approval
  • Procedures for Requesting Prior Approval
  • Listing of Costs Requiring Prior Approval
• Property and Equipment
  • Acquisition of Property and Equipment
  • Screening
  • Loss, Damage, or Theft of Equipment
  • Equipment Acquired With Crime Control Act Block/Formula Funds
  • Equipment Acquired With Juvenile Justice Act Formula and Victims of Crime Act Assistance (Formula) Funds
  • Equipment and Nonexpendable Personal Property Acquired With Discretionary Funds
  • Real Property Acquired With Formula Funds
  • Real Property Acquired With Discretionary Funds
  • Federal Equipment
  • Replacement of Property (Equipment and Nonexpendable Personal Property)
  • Retention of Property Records
  • Supplies
  • Copyrights
  • Patents, Patent Rights, and Inventions
• Procurement under
  Awards of Federal Assistance
  • Procurement Standards—
    General Guidance
  • Construction Requirements
• Allowable Costs
  • Introduction
  • Compensation for Personal Services
  • Conferences and Workshops
  • Travel
  • Project Site
  • Printing
  • Publication
  • Duplication
  • Other Allowable Costs
• Food and Beverage
  • Introduction
  • Allowability of Food and Beverage Costs
  • Minimization of Costs of Meals and Refreshments
  • Reporting Requirements
• Indirect Costs
  • Introduction
  • Federal Indirect Cost Rate—Negotiated Agreements
  • No Approved Plan
  • Establishment of Indirect Cost Rates
  • Indirect Cost Distribution Bases
  • Cost Allocation Plans—Central Support Services
  • Lobbying Costs and the Indirect Cost Pool
  • Approval of Indirect Cost Rates for Subrecipients
• Confidential Funds
  • Introduction
  • Approval Authorities
  • Confidential Funds Certification
  • Written Procedures
  • Informant Files
  • Regional Information Sharing Systems (RISS) Program
  • Accounting and Control Procedures
• Unallowable Costs
  • Introduction
  • Unallowable Cost Categories
• Subrecipient Monitoring
  • Introduction
  • Subrecipient Monitoring
  • Best Practices
• Reporting Requirements
  • Introduction
  • SF-425 Federal Financial Reports
  • Progress/Program Reports
  • Reports Required under the American Recovery and Reinvestment Act of 2009
  • Government Performance and Results Act
  • Reports Required under the Federal Funding Accountability and Transparency Act
• Retention and Access Requirements for
  Records
  • Retention of Records
  • Maintenance of Records
  • Access to Records
• Suspension or
  Termination for Convenience
  • Provisions of the Grant
  • Suspension or Termination of the Grant
  • Termination of Grant and Cooperative Agreement Awards by the Award Recipient
• Closeout
  • First Steps
  • Closeout of Discretionary/
    Categorical and Block/Formula Awards
  • Refund of Federal Grant Monies and/or Program Income
  • Failure to Remit Funds Owed
• Audit Requirements
  • Audit Threshold
  • Audit Objectives
  • Audit Reporting Requirements
  • Audit Submission Requirements
  • Submission of Audit Reports
  • Audit Report Confirmation Requests
  • Due Dates for Audit Reports
  • Audit Compliance
  • Resolution of Audit Reports
  • Top 10 Audit Findings (Fiscal Year 2009)
  • Audit of Subrecipients
  • Technical Assistance
  • Full-Scope Auditing
  • Commercial (For-Profit) Organizations
  • Failure to Comply
  • Office of Inspector General Regional Offices
• The American Recovery and Reinvestment Act
  of 2009
  • Background
  • Recovery Act Programs Administered by the Office of Justice Programs
  • Supplanting Rules within the Recovery Act Programs
  • Special Conditions
  • Reporting Requirements for the Recovery Act
  • Government-Wide Data Reporting Requirements
  • Technical Requirements
  • Delegation of Reporting Requirements under the Recovery Act
  • Key Reporting Time Frames
  • Data Quality Requirements
• Grant Fraud, Waste,
  and Abuse
  • Introduction
  • Detection of Grant Fraud
  • Penalties of Grant Fraud
  • Fraud Indicators
  • Common Grant Fraud Schemes
  • Ways to Reduce the Risk of Fraud
• Payment Programs
  • Introduction
  • Bulletproof Vest Partnership
  • State Criminal Alien Assistance Program
  • Northern Border Prosecution Initiative and Southwest Border Prosecution Initiative

Indirect Costs

Introduction

Indirect costs are costs of an organization that are not readily assignable to a particular project, but are necessary to the operation of the organization and the performance of the project. Examples of costs usually treated as indirect include those incurred for facility operation and maintenance, depreciation, and administrative salaries.

Office of Justice Programs
810 Seventh Street, NW · Washington, DC 20531