2011 Financial Guide

Chapters:

Payments
- Using the Grant Payment Request System
- Payment Transaction Timeline
- Understanding the Withholding of Funds
- Drawing Only What is Needed
- Managing Interest Earned
- Understanding the Cash Management Improvement Act
  of 1990
- How to Manage Interest Income
Period of Availability of Funds
- Availability of Awards
- Obligation of Funds
- Expenditure of Funds
- Criteria for Award Extension
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
Program Income
- Introduction
- Accounting Processes for Program Income
- Examples of Program Income
- Procedures for Recovery of Costs Incurred
Adjustments to Awards
- Grant Adjustment Notice
- Incurring of Certain Costs for Which Program Office Approval is Required
- Reprogramming of Funds
Costs Requiring Prior Approval
- Introduction
- Responsibility for Prior Approval
- Procedures for Requesting Prior Approval
- Listing of Costs Requiring Prior Approval
Property and Equipment
- Acquisition of Property and Equipment
- Screening
- Loss, Damage, or Theft of Equipment
- Equipment Acquired With Crime Control Act Block/Formula Funds
- Equipment Acquired With Juvenile Justice Act Formula and Victims of Crime Act Assistance (Formula) Funds
- Equipment and Nonexpendable Personal Property Acquired With Discretionary Funds
- Real Property Acquired With Formula Funds
- Real Property Acquired With Discretionary Funds
- Federal Equipment
- Replacement of Property (Equipment and Nonexpendable Personal Property)
- Retention of Property Records
- Supplies
- Copyrights
- Patents, Patent Rights, and Inventions
Procurement under
Awards of Federal Assistance
- Procurement Standards—
  General Guidance
- Construction Requirements
Allowable Costs
- Introduction
- Compensation for Personal Services
- Conferences and Workshops
- Travel
- Project Site
- Printing
- Publication
- Duplication
- Other Allowable Costs
Food and Beverage
- Introduction
- Allowability of Food and Beverage Costs
- Minimization of Costs of Meals and Refreshments
- Reporting Requirements
Indirect Costs
- Introduction
- Federal Indirect Cost Rate—Negotiated Agreements
- No Approved Plan
- Establishment of Indirect Cost Rates
- Indirect Cost Distribution Bases
- Cost Allocation Plans—Central Support Services
- Lobbying Costs and the Indirect Cost Pool
- Approval of Indirect Cost Rates for Subrecipients
Confidential Funds
- Introduction
- Approval Authorities
- Confidential Funds Certification
- Written Procedures
- Informant Files
- Regional Information Sharing Systems (RISS) Program
- Accounting and Control Procedures
Unallowable Costs
- Introduction
- Unallowable Cost Categories
Subrecipient Monitoring
- Introduction
- Subrecipient Monitoring
- Best Practices
Reporting Requirements
- Introduction
- SF-425 Federal Financial Reports
- Progress/Program Reports
- Reports Required under the American Recovery and Reinvestment Act of 2009
- Government Performance and Results Act
- Reports Required under the Federal Funding Accountability and Transparency Act
Retention and Access Requirements for
Records
- Retention of Records
- Maintenance of Records
- Access to Records
Suspension or
Termination for Convenience
- Provisions of the Grant
- Suspension or Termination of the Grant
- Termination of Grant and Cooperative Agreement Awards by the Award Recipient
Closeout
- First Steps
- Closeout of Discretionary/
  Categorical and Block/Formula Awards
- Refund of Federal Grant Monies and/or Program Income
- Failure to Remit Funds Owed
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 2009)
- Audit of Subrecipients
- Technical Assistance
- Full-Scope Auditing
- Commercial (For-Profit) Organizations
- Failure to Comply
- Office of Inspector General Regional Offices
The American Recovery and Reinvestment Act
of 2009
- Background
- Recovery Act Programs Administered by the Office of Justice Programs
- Supplanting Rules within the Recovery Act Programs
- Special Conditions
- Reporting Requirements for the Recovery Act
- Government-Wide Data Reporting Requirements
- Technical Requirements
- Delegation of Reporting Requirements under the Recovery Act
- Key Reporting Time Frames
- Data Quality Requirements
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
Payment Programs
- Introduction
- Bulletproof Vest Partnership
- State Criminal Alien Assistance Program
- Northern Border Prosecution Initiative and Southwest Border Prosecution Initiative

Audit Requirements

Office of Inspector General Regional Offices

As mentioned previously, if DOJ is your assigned cognizant agency or has oversight responsibilities because it has provided the preponderance of direct Federal funding to your organization, then you are eligible to receive technical assistance from the DOJ OIG. Direct your request to the appropriate regional audit office of the DOJ OIG in the table in this section.

Regional Audit Office	Geographical Area
Atlanta Region (40) Ferris B. Polk, Regional Audit Manager 75 Spring Street, Suite 1130 Atlanta, GA 30323 Phone: 404-331-5928 Fax: 404-331-5046	Alabama, Florida, Georgia, Mississippi, North Carolina, Puerto Rico, South Carolina, Tennessee, and Virgin Islands
Chicago Region (50) Carol S. Taraszka, Regional Audit Manager 500 West Madison, Suite 3510 Chicago, IL 60661 Phone: 312-353-1203 Fax: 312-886-0513	Illinois, Indiana, Iowa, Kentucky, Michigan, Minnesota, Missouri, Ohio, and Wisconsin
Dallas Region (80) Robert J. Kaufman, Regional Audit Manager 207 South Houston Street Box 4, Room 275 Dallas, TX 75202 Phone: 214-655-5000 Fax: 214-655-5025	Arkansas, Louisiana, Oklahoma, and Texas
Denver Region (60) David M. Sheeren, Regional Audit Manager 1120 Lincoln Street, Suite 1500 Denver, CO 80203 Phone: 303-864-2000 Fax: 303-864-2004	Arizona, Colorado, Idaho, Kansas, Montana, Nebraska, New Mexico, North Dakota, South Dakota, Utah, and Wyoming
Philadelphia Region (70) Richard A. McGeary, Regional Audit Manager 701 Market Street, Suite 201 Philadelphia, PA 19106 Phone: 215-580-2111 Fax: 215-597-1348	Connecticut, Delaware, Maine, Massachusetts, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, and Vermont
San Francisco Region (90) David J. Gaschke, Regional Audit Manager 1200 Bayhill Drive, Suite 201 San Bruno, CA 94066 Phone: 650-876-9220 Fax: 650-876-0902	Alaska, American Samoa, California, Guam, Hawaii, Nevada, Oregon, Trust Territory of the Commonwealth of Northern Mariana Islands, and Washington
Washington Region (30) Troy M. Meyer, Regional Audit Manager 1300 North 17th Street, Suite 3400 Arlington, VA 22209 Phone: 202-616-4688 Fax: 202-616-4581	District of Columbia, Maryland, Virginia, and West Virginia

Office of Justice Programs
810 Seventh Street, NW · Washington, DC 20531

Bureaus and Offices