U.S. Department of Justice, Office of Justice Programs

Financial Guide 2006 - Part I - Chapter 1: Users

Highlights of Chapter

  • Direct Recipients
  • Subrecipients
  • Individuals
  • Contractors

This document is provided for the use of all recipients and their subrecipients of Federal grant programs administered by OJP. This Guide is to serve as the primary reference for financial management and grants administration. Specific organizations and individuals that are to use this Guide include:

Direct Recipients

Block, formula, and discretionary recipients shall adhere to the provisions of this Guide. Programmatic and technical requirements for block, formula, and discretionary recipients are contained in the program guidelines.


Units of government and other organizations receiving Federal financial assistance from the State shall adhere to applicable State laws and procedures. The circulars and governmentwide common rules specific to that organization type should also apply.


Individuals from the above organizations who may use this Guide include administrators, financial management specialists, grants management specialists, accountants, and auditors. These individuals are to use the Guide as their financial policy reference in executing their duties under agency-funded programs and projects. Additionally, the document is structured to serve as a training manual for new employees.


This Guide is not for the direct use of contractors. However, direct recipients should ensure that monitoring of organizations under contract to them is performed in a manner that will ensure compliance with their overall financial management requirements.

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