U.S. flag

An official website of the United States government, Department of Justice.

DOJ Grants Financial Guide

I. General Information

This Guide is provided for the use of all recipients and their 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.


  • 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.


  • 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. § 200 and other applicable law.


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. § 200.23 and 2 C.F.R. § 200.93. 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. s 200.330, subrecipient and contractor determination.


  • Any individual who works for a recipient or subrecipient should use this Guide as a reference for financial and administrative management of DOJ-funded grant programs or projects.
  • These individuals may include administrators, financial management specialists, grants management specialists, accountants, and auditors.
  • This Guide also may be used as a training resource for new employees.

For-Profit (or Commercial) Entities

In accordance with 2 C.F.R. § 200.101(c) OJP/OVW applies 2 C.F.R. Part 200, subparts A through D (excluding 2 C.F.R. § 200.317 through 200.326), to for-profit (or commercial) entities. However, for-profit (or commercial) entities receiving funding through the COPS Office must comply with 2 C.F.R. Part 200, subparts A through E. In addition, in accordance with 2 C.F.R. § 200.400(g), the grantee may not earn or keep a profit as a result of the award unless expressly authorized by the specific terms and conditions of the award.

To the extent allowable and consistent with applicable law, and unless expressed explicitly otherwise herein, this Guide applies to any recipient or subrecipient that is a for-profit (or commercial) entity. As used throughout the Guide, the term “non-federal entity(ies)” includes for-profit entities.

1.2 Resources


This Guide includes references to the policies and guidance issued by the Office of Management and Budget (OMB). The largest division of the Executive Office of the President, OMB is responsible for implementing and enforcing the President’s policies across the entire Federal Government.

On December 26, 2013, OMB issued guidance that provides a government-wide framework for grants management (Federal Register, 12/26/2013). The new guidance, the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 C.F.R. Part 200), streamlines the Federal Government’s administrative, cost, and audit requirements, and has been implemented by DOJ via DOJ regulation at 2 C.F.R. Part 2800.

The guidance superseded the following OMB requirements:

  • OMB Circular A-21, Cost Principles for Educational Institutions;
  • OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments;
  • OMB Circular A-89, Federal Domestic Assistance Program Information;
  • OMB Circular A-102, Grant Awards and Cooperative Agreements with State and Local Governments (Common Rule);
  • OMB Circular A-110, Uniform Administrative Requirements for Awards and other Agreements, Institutions of Higher Education, Hospitals and other Non-Profit Organizations;
  • OMB Circular A-122, Cost Principles for Non-Profit Organizations;
  • OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations; and
  • Sections of OMB Circular A-50, Audit Follow-up.


These requirements, as implemented by DOJ, apply to Federal awards made after December 26, 2014, and the audit requirements apply to audits for fiscal years beginning on or after December 26, 2014.

For Federal awards made before December 26, 2014, absent an agreement otherwise in a Federal award issued after that date, the requirements in place at the time of award continue to apply. These prior requirements may include those above, as well as 28 C.F.R. Parts 66 or 70, and the prior guidance issued by the specific grant-making component (i.e., OJP Financial Guide, OVW Financial Grant Management Guide, COPS Office Grant and Award Owner’s Manuals).

The following requirements remain in place:

For additional information on grants management, please visit the Council on Financial Assistance Reform at https://cfo.gov/cofar/. The most recently updated version of the CFR can be found on the U.S. Government Printing Office’s website at FDsys - Code of Federal Regulations.

Office of the Inspector General Fraud Hotline

Recipients should report any allegations of fraud, waste, and abuse of grant funds to the appropriate DOJ grant-making component. In addition to or instead of reporting allegations to the grant-making component, allegations may be reported to the DOJ Office of the Inspector General at (800) 869-4499 (phone), (202) 616-9881 (fax), or by mail:

U.S. Department of Justice
Office of the Inspector General
Investigations Division
1425 New York Avenue N.W., Suite 7100
Washington, DC 20530

Other Available Resources

Date Created: January 24, 2020