NCJ Number
223724
Date Published
August 2008
Length
165 pages
Annotation
This "Financial Guide" is the U.S. Justice Department's Office of Justice Program's (OJP's) primary reference manual for award recipients in fulfilling their responsibility to safeguard grant funds and to ensure funds are used for the purposes for which they were awarded.
Abstract
Part I, "General Information," contains three chapters on users, resources, and conflicts of interest. Part II, "Preaward Requirements," contains three chapters on the application process, conditions of award and acceptance, and standards for financial management systems. Part III, "Postaward Requirements," constitutes the main body of the guide. Its 19 chapters address the financial management of a grant. The issues addressed include payments, the period of availability of funds, matching or cost-sharing, program income, adjustment to awards, property and equipment, allowable costs, and confidential funds. Other issues addressed in Part III are subawards of discretionary project-supported efforts, procurement under awards of Federal assistance, reporting requirements, retention and access requirements for records, sanctions, termination for convenience, costs requiring prior approval, and unallowable costs. Remaining issues covered in Part III are indirect costs, closeout, and audit requirements. The highlights of Part IV, "Organization Structure," are the organization charts of the U.S. Department of Justice, the OJP, and the Office of the Chief Financial Officer. Appended Automated Clearinghouse Vendor/Miscellaneous Payment Enrollment Form and Financial Status Report (Short Form)