DOJ Grants Financial Guide - Office of Justice Programs

I. General Information

USERS GUIDE

DOJ Grants Financial Guide

December 2017

UNITED STATES DEPARTMENT OF JUSTICE

OFFICE OF JUSTICE PROGRAMS OFFICE ON VIOLENCE AGAINST WOMEN COMMUNITY ORIENTED POLICING SERVICES

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Table of Contents

FOREWORD ....................................................................................................................II

I. GENERAL INFORMATION...........................................................................................1

1.1 Users......................................................................................................................................................1 1.2 Resources ............................................................................................................................................. 3

II. PREAWARD REQUIREMENTS ..................................................................................5

2.1 Application Process .............................................................................................................................5 2.2 Acceptance of Award and Award Conditions..................................................................................16 2.3 Standards For Financial Management Systems..............................................................................21

III. POSTAWARD REQUIREMENTS .............................................................................27

3.1 Payments.............................................................................................................................................27 3.2 Period of Availability of Funds...........................................................................................................33 3.3 Matching or Cost Sharing Requirements.........................................................................................38 3.4 Program Income .................................................................................................................................43 3.5 Adjustments to Awards......................................................................................................................48 3.6 Costs Requiring Prior Approval ........................................................................................................53 3.7 Property Standards ............................................................................................................................57 3.8 Procurement Under Awards of Federal Assistance ........................................................................64 3.9 Allowable Costs..................................................................................................................................70 3.10 OJP/COPS Office Conference Approval, Planning, and Reporting .............................................77 3.11 Indirect Costs .................................................................................................................................100 3.12 OJP's Confidential Funds ..............................................................................................................104 3.13 Unallowable Costs .........................................................................................................................111 3.14 Subrecipient Management and Monitoring .................................................................................115 3.15 Reporting Requirements................................................................................................................121 3.16 Retention and Access Requirements for Records......................................................................126 3.17 Remedies for Noncompliance.......................................................................................................128 3.18 Closeout .......................................................................................................................................... 130 3.19 Audit Requirements........................................................................................................................134 3.20 Grant Fraud, Waste, and Abuse ....................................................................................................141 3.21 OJP's Payment Programs..............................................................................................................146 3.22 Financial Management Training Requirements ...........................................................................151

IV. ORGANIZATION STRUCTURE..............................................................................152

4.1 Organization Charts .........................................................................................................................152

V. APPENDICES ..........................................................................................................153

5.1 Acronyms ..........................................................................................................................................153 5.2 Glossary of Terms.............................................................................................................................155 5.3 Appendices I and II...........................................................................................................................160

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Welcome to the DOJ Grants Financial Guide

Foreword

We hope you find this guide useful and informative. If you have any questions or comments, please contact your appropriate DOJ Funding Source.

TOP 10 TOPICS

1. Financial Management Systems 2. Allowable Costs 3. Unallowable Costs 4. Federal Financial Reports 5. Progress and Performance Reports

6. Audit Requirements 7. Conference Costs 8. Adjustments to Awards 9. Accounting by Approved Budget Category 10. Subrecipient Monitoring

The Department of Justice (DOJ) has three primary grant-making components, the Office of Justice Programs (OJP), the Office on Violence Against Women (OVW) and the Office of Community Oriented Policing Services (COPS Office). The mission of OJP is to provide innovative leadership to federal, state, local, and tribal justice systems by disseminating state-of-the-art knowledge and practices across America, and providing grants for the implementation of these crime fighting strategies. The mission of OVW is to provide federal leadership in developing the national capacity to reduce violence against women, and administer justice for and strengthen services to victims of domestic violence, dating violence, sexual assaults, and stalking. The mission of the COPS Office is to advance the practice of community policing by the nation's state, local, territory, and tribal law enforcement agencies through information and resources.

These three grant-making components provide Federal leadership in developing the nation's capacity to prevent and control crime, administer justice, and assist crime victims. They also provide policy guidance, financial control, and support services to their recipients in the areas of grants, accounting, and financial management. Each grant-making component conducts programmatic monitoring through site visits and desk reviews, and provides technical assistance and training to recipients. Additionally, OJP's Office of the Chief Financial Officer (OCFO) conducts financial monitoring through site visits and desk reviews, and provides training to OJP's recipients in the quarterly Grants Financial Management Training Seminars.

FINANCIAL MANAGEMENT TIP

The DOJ Grants Financial Management Online Training is available to all DOJ grantmaking component recipients.

The DOJ Grants Financial Guide (the "Guide") serves as the primary reference manual to assist OJP, OVW, and COPS Office award recipients in fulfilling their fiduciary responsibility to safeguard grant funds and ensure funds are used for the purposes for which they were awarded. It compiles a variety of laws, rules and regulations that affect the financial and administrative management of your award. There may be instances where the requirements may differ among the three grant-making components; to the extent possible, those differences are spelled out throughout this Guide. However, recipients (and subrecipients) should refer to their award terms and conditions to determine the specific requirements that apply to their award. We have provided references to the underlying laws and regulations as much as possible.

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Foreword

This Guide should be the starting point for all recipients and subrecipients of DOJ grants and cooperative agreements in ensuring the effective day-to-day management of awards. The provisions of this Guide apply to Department of Justice awards made after December 26, 2014.

For additional information on grants management, please visit the website of the Council on Financial Assistance Reform at . The Government Printing Office also maintains electronic copies of the Code of Federal Regulations at . action?collectionCode=CFR and e-CFR at .

We are pleased to respond to any questions not covered by this Guide and welcome suggestions to improve the utility of the Guide and its content. Please feel free to contact the OCFO's Customer Service Center at 1-800458-0786, OVW Grants Financial Management Division at 1-888-514-8556, or COPS Office Response Center at 1-800-421-6770 with any financial management questions or suggested revisions. In addition, questions and comments can also be directed to the OCFO via e-mail at ask.ocfo@, OVW via email at OVW.GFMD@, or COPS Office via email at askCopsRC@.

Phil Keith Director, COPS Office

Matt M. Dummermuth Principal Deputy Assistant Attorney General, OJP

Katharine Sullivan Principle Deputy Director, OVW

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I. General Information

1.1 USERS

This Guide is provided for the use of all recipients and subrecipients of Federal grant programs administered by the three primary Department of Justice (DOJ) grant-making components. The Guide was developed to serve as a compilation of the various laws and regulations governing DOJ grants financial management and administration.

Recipients

A recipient is a non-Federal entity that receives a Federal award directly from a Federal awarding agency to carry out an activity under a Federal program.

Recipients are required to adhere to the applicable law of their jurisdiction, and the financial and administrative rules in this Guide. However, other programmatic and technical requirements (for example, as set out in award conditions or contained in program-specific guidelines) may also apply.

Recipients are required to adhere to all applicable uniform (grants) administrative requirements, cost principles, and audit requirements set forth in 2 C.F.R. Part 200 and other applicable law.

Subrecipients

A subrecipient is a non-Federal entity that receives a subaward from a pass-through entity to carry out part of a Federal program, but does not include an individual that is a beneficiary of such program.

Subrecipients are required to adhere to the applicable law of their jurisdiction and the financial and administrative rules in this Guide. The pass-through entity may also impose additional financial and administrative requirements.

Subrecipients are also required to adhere to all applicable uniform (grant) administrative requirements, cost principles, and audit requirements set forth in 2 C.F.R. Part 200 and other applicable law.

FINANCIAL MANAGEMENT TIP

When determining whether an entity receiving federal award funds from the recipient is a subrecipient or a contractor, the legal document executed between the recipient and the entity receiving federal award funds from the recipient is NOT the driving determinant. See 2 C.F.R. ? 200.22 and 2 C.F.R. ? 200.92. The substance of the activity that has been contracted or subawarded will be the major factor considered. If program activities are delegated to another entity that delegation will generally be considered a subaward. On the other hand, if goods or services are purchased or procured from another entity for the non-Federal entity's own use, that activity will generally be considered a contract. For additional information on this topic, please refer to 2 C.F.R. ? 200.330, subrecipient and contractor determination.

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