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2015 DOJ Grants Financial Guide

Chapters:

3.1 Payments
- Using the Grant Payment Request System
- Payment Transaction Timeline
- Understanding the Withholding of Funds
- Draw Only What is Needed
- Managing Interest Earned
- Understanding the Cash Management Improvement Act
  of 1990
- How to Manage Interest Income
3.2 Availability of Funds
- Availability of Funds
- Obligation of Funds
- Expenditure of Funds
- Criteria for Award Extension
- Project Extension Guidance
3.3 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
3.4 Program Income
- Introduction
- Accounting Processes for Program Income
- Examples of Program Income
- Procedures for Recovery of Costs Incurred
3.5 Adjustments to Awards
- Grant Adjustment Notice
- Prior Approval of Certain Costs
- Reprogramming of Funds
3.6 Costs Requiring Prior Approval
- Introduction
- Responsibility for Prior Approval
- Procedures for Requesting Prior Approval
- Listing of Costs Requiring Prior Approval
3.7 Property Standards
- General Principles for Property Acquisition and Management
- Screening and Property Management Systems
- Equipment Ownership, Use, Management, and Disposition
- Equipment and Supplies Acquired With Grant Program Funds
- Federal Equipment
- Replacement of Equipment
- Supplies
- Real Property Acquired With Federal Funds
- Retention of Property Records
- Intangible Property
- Copyrights
- Data Produced Under A Federal Award
- Patents, Patent Rights, and Inventions
3.8 Procurement under Awards of Federal Assistance
- Procurement Standards—
  General Guidance
- OJP Construction Requirements
3.9 Allowable Costs
- Introduction
- Compensation for Personal Services
- Conferences and Workshops
- Travel
- Project Site
- Printing
- Publication
- Duplication
- Other Allowable Costs
3.10 Conference Approval, Planning, and Reporting
- Introduction
- Policy Overview
- Definitions
- No Prior Approval Required
- Prior Approval Required
- Event Planning Guidance
- Conference Cost Categories
- Post Event Reporting
- FAQs
- Resources
3.11 Indirect Costs
- Introduction
- Federal Indirect Cost Rate—Negotiated Agreements
- Establishment of Indirect Cost Rates
- Indirect Cost Distribution Bases
- Cost Allocation Plans—Central Support Services
- Lobbying Costs and the Indirect Cost Pool
- No Approved Plan
- Approval of Indirect Cost Rates for Subrecipients
3.12 OJP's Confidential Funds
- Introduction
- Approval Authorities
- Confidential Funds Certification
- Written Procedures
- Informant Files
- Regional Information Sharing Systems (RISS) Program
- Accounting and Control Procedures
3.13 Unallowable Costs
- Introduction
- Unallowable Cost Categories
3.14 Subrecipient Management and Monitoring
- Introduction
- Subrecipient Monitoring
- Best Practices
3.15 Reporting Requirements
- Introduction
- SF-425 Federal Financial Reports
- Progress/Program Reports
- Government Performance and Results Act
- Reports Required under the Federal Funding Accountability and Transparency Act
3.16 Retention and Access Requirements for
Records
- Retention of Records
3.17 Remedies for Noncompliance
- Introduction
- Termination
- Hearings and Appeals
- Effects of Suspension and Termination
3.18 Closeout
- Introduction
- First Step
- Closeout of Discretionary/
  Categorical and Block/Formula Awards
- Refund of Federal Grant Monies and/or Program Income
- Failure to Remit Funds Owed
3.19 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 2014)
- Audit of Subrecipients
- Technical Assistance
- Full-Scope Auditing
- Commercial (For-Profit) Organizations
- Failure to Comply
- Office of Inspector General Regional Offices
3.20 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
3.21 Payment Programs
- Introduction
- Bulletproof Vest Partnership
- State Criminal Alien Assistance Program
- Northern Border Prosecution Initiative and Southwest Border Prosecution Initiative

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3.19 Audit Requirements

Top Audit Findings (Fiscal Year 2014)

Below are the most common findings from audits of DOJ awards in Fiscal Year 2014, the most recent year for which this information is available. We provide these findings to make you aware of some areas to monitor closely in managing your award so that you are in compliance with all requirements and your own audits go smoothly.

Top Audit Findings (Fiscal Year 2014)
1	Procedures not documented or need improvement ??? Internal Controls.
2	Procedures not documented or need improvement - Accounting.
3	Special Condition not met by grantee ??? unsupported/unauthorized expenditures / drawdowns.
4	Accounting system inadequate or not effectively utilized to account for grant funds.
5	Procedures not documented or need improvement - Payroll.
6	Quarterly and Annual Financial and Program Reports not submitted timely.
7	Procedures not documented or need improvement - Inventory.
8	Quarterly and Annual Financial and Program Reports not accurately prepared.
9	Suspension and Debarment ??? verification not performed or not properly documented.
10	Subrecipient monitoring not being conducted.