This Financial Guide is provided for the use of all recipients and their subrecipients of Federal grant programs administered by the Office of Justice Programs (OJP). We have developed the Guide to serve as a compilation of the various laws and regulations governing Department of Justice grants financial management and administration.
- A direct recipient is an individual or entity that receives funds directly from OJP (for example, via block, formula, or discretionary grants or cooperative agreements).
- Direct recipients (except for those who receive funds via a contract) are required to adhere to applicable law of their jurisdiction, and the financial and administrative rules summarized in this Guide. Other programmatic and technical requirements (for example, as set out in award conditions or contained in program-specific guidelines) may also apply.
- Direct recipients are required to adhere to the requirements of Office of Management and Budget (OMB) circulars and Federal Government-wide common rules contained in the Code of Federal Regulations (CFR).
- A subrecipient is any organization receiving Federal funds from a direct recipient of Federal funds.
- Subrecipients are required to adhere to the applicable law of their jurisdiction and the financial and administrative rules summarized in this Guide. The direct recipient may also impose additional financial and administrative requirements.
- Subrecipients are also required to adhere to the requirements of Office of Management and Budget (OMB) circulars and Federal Government-wide common rules contained in the Code of Federal Regulations (CFR).
- Any individual who works for a direct recipient or subrecipient should use this Guide as a reference for financial and administrative management of OJP-funded grant programs or projects.
- These individuals may include administrators, financial management specialists, grants management specialists, accountants, and auditors.
- This Guide may also be used as a training resource for new employees.
- This Guide is not for the direct use of entities or individuals contracting directly with OJP.
- However, direct recipients should ensure that they are monitoring any organizations they have contracted with to make sure they are in compliance with Federal financial management requirements.
FINANCIAL MANAGEMENT TIP
When determining whether an activity has been subcontracted or subawarded, the legal document is NOT the driving determinant. The substance of the activity that has been contracted or subawarded will be the major factor considered. If you delegate program activities to another entity, that delegation will generally be considered a subaward. On the other hand, if you purchase or procure goods or services from another entity, that activity will generally be considered a subcontract.
This Guide includes references to the rules and policies that are 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.
- These policies are detailed in OMB circulars and the Code of Federal Regulations (CFR) and identified as Government-wide common rules applicable to grants and cooperative agreements.
- In concurrence with the OMB policies applicable across all Federal agencies, each Federal agency also has supplemental policies described in the CFR that are applicable to grants and cooperative agreements.
|Where can I find…||If I am part of a…||Resources|
|OMB||U.S. Department of Justice (DOJ)|
|Administrative Requirements||Educational Institution||Title 2 CFR, Part 215 (OMB A-110) [PDF - 267 KB]||Title 28 CFR 70
|State or Local Unit of Government, or Tribal Organization||OMB A-102
Replaced by Uniform Administrative Requirements, also known as "common rule"
|Title 28 CFR 66
[PDF - 222 KB]
|Nonprofit Organization||Title 2 CFR, Part 215 (OMB A-110) [PDF - 267 KB]||Title 28 CFR 70
|Cost Principles||Educational Institution||Title 2 CFR, Part 220 (OMB A-21) [PDF-348 KB]||US DOJ Administrative Requirements Reference Cost Principles in 28 CFR 66.22 and 28 CFR 70.27|
|State or Local Unit of Government, or Tribal Organization||Title 2 CFR, Part 225 (OMB A-87) [PDF-288 KB]|
|Nonprofit Organization||Title 2 CFR, Part 230 (OMB A-122) [PDF- 276 KB]|
|Audit Requirements||Educational Institution||OMB A-133
[PDF – 172 KB]
|US DOJ Administrative Requirements Reference Cost Principles in 28 CFR 66.26 and 28 CFR 70.26|
|State or Local Unit of Government|
The uniform administrative requirements for grants and cooperative agreements to State and local units of government (also known as the Grants Management Common Rule for State and Local Units of Government) for the Department of Justice (DOJ) are codified at Title 28 CFR Part 66 [PDF - 222 KB].
The uniform administrative requirements for grants and cooperative agreements with institutions of higher education, hospitals, and other nonprofit organizations for DOJ are codified at Title 28 CFR Part 70 [PDF - 216 KB].
Additional Government-wide requirements:
- Government-wide Debarment and Suspension (Nonprocurement) is codified at Title 2 CFR Part 180, with DOJ-specific rules at Title 2 CFR Part 2867.
- Government-wide Requirements for Drug-Free Workplace (Grants) is codified at Title 28 CFR Part 83 [PDF - 154 KB].
- Restrictions on lobbying are codified at Title 28 CFR Part 69 [PDF - 403 KB].
For additional information on grants management and to obtain copies of current circulars, please visit the OMB website at http://www.whitehouse.gov/omb/circulars_default. The most recently updated version of the CFR can be found on the U.S. Government Printing Office's website at FDsys - Browse Code of Federal Regulations (Annual Edition).
Grantees should report any allegations of fraud, waste, and abuse of grant funds to the Customer Service Branch (CSB) of the Office of the Chief Financial Officer (OCFO) via email to [email protected]. In addition to or instead of reporting allegations to the OCFO CSB, you may report them to the DOJ Office of the Inspector General via email to [email protected] or fraud hotline at 1-800-869-4499.
- The OJP procurement guide Procurement Procedures for Recipients of DOJ Grants [PDF - 700 KB]
- Postaward Instructions [PDF - 559 KB] for OJP grant recipients and subrecipients
- Federal grant information is available at http://www.grants.gov.
- Federal Government regulation information is accessible at http://www.regulations.gov.
- Grant information related to the American Recovery and Reinvestment Act of 2009 (Recovery Act) is available at https://www.ovc.gov/grants/recovery.html.
- Grants Management System (GMS) Training and Technical Assistance can be found at https://ojp.gov/training/gmstraining.htm.
- The GMS HelpDesk is available via email at [email protected] or phone at 202-514-2024.
- The Federal Funding Accountability and Transparency Act (FFATA) is available at https://www.fsrs.gov