NCJ Number
100256
Date Published
1985
Length
303 pages
Annotation
This manual provides guidelines for the financial administration of grants awarded under the Federal Omnibus Crime Control and Safe Streets Act of 1968 as amended by the Crime Control Act of 1984, the Victims of Crime Act of 1984, and the Juvenile Justice and Delinquency Prevention Act of 1974 as amended by the Juvenile Justice Runaway Youth and Missing Children's Act Amendments of 1984.
Abstract
Program requirements for general fiscal administration are followed by procedures for awards, payments, and financial reporting. Requirements for accounting systems and financial records encompass supervision and monitoring, total cost budgeting and accounting, the maintenance and retention of records, cash depositories, and project-related income. Guidelines pertaining to cost allowability specify costs generally allowable and unallowable, costs requiring prior approval, and indirect costs and administrative expenses. Procurement and property management standards, as well as audit requirements, are presented. Among the topics covered in additional grant requirements are conflict of interest; the termination of discretionary projects; and changes in, the financial evaluation of, and the subgranting and contracting of discretionary projects. Appendixes contain relevant circulars of the Office of Management and Budget as well as other pertinent reports and guidelines. Subject index.