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Office of Justice Programs Financial Guide, Fiscal Year 2005

NCJ Number
209533
Date Published
March 2005
Length
246 pages
Annotation
This Office of Justice Program's (OJP's) Financial Guide is the reference manual for OJP's grant recipients to use in fulfilling their responsibility to safeguard grant funds and ensure that funds are used for the purposes for which they were awarded.
Abstract
Three chapters provide general information on the entities that are subject to this guide, the resources available for them in complying with the guide's provisions, and information on conflict of interest. Three chapters on pre-award requirements pertain to the application process, conditions of the award and acceptance, and standards for financial management systems. The core of the manual consists of 19 chapters that address post-award requirements. These chapters deal with grantee responsibilities and requirements for payments, the period of funds availability, matching funds or cost sharing, program income, adjustments to awards, property and equipment, allowable costs, confidential funds, sub-awards for discretionary project-supported activities, procurement under awards of Federal assistance, reporting requirements, and retention and access requirements for records. Remaining chapters on post-award requirements cover sanctions for noncompliance, termination for convenience, costs that require prior approval, unallowable costs, indirect costs, closeout of awards, and audit requirements. In the manual's concluding section, two chapters focus on organization and program information. Organization charts are provided for the U.S. Department of Justice, the Office of Justice Programs, and the Office of the Comptroller; and legislative authority is cited for the various grant programs under the jurisdiction of OJP. Appended ACH Vendor/Miscellaneous Payment Enrollment Form and the Financial Status Report (short form), glossary of terms, and subject index