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View Financial Guide in PDF format [1.34 Mb]

OCFO Financial Guide cover

Table of Contents

Part I: General Information

Chapter 1: Key Terms
Chapter 2: Resources

Part II: Preaward Requirements

Chapter 3: Application Process
Chapter 4: Conditions of Award and Acceptance
Chapter 5: Standards for Financial Management Systems

Part III: Postaward Requirements

Chapter 6: Payments
Chapter 7: Period of Availability of Funds
Chapter 8: Matching or Cost Sharing
Chapter 9: Program Income
Chapter 10: Adjustments to Awards
Chapter 11: Costs Requiring Prior Approval
Chapter 12: Property and Equipment
Chapter 13: Procurement under Awards of Federal Assistance
Chapter 14: Allowable Costs
Chapter 15: Food and Beverage
Chapter 16: Indirect Costs
Chapter 17: Confidential Funds
Chapter 18: Unallowable Costs
Chapter 19: Subrecipient Monitoring
Chapter 20: Reporting Requirements
Chapter 21: Retention and Access Requirements for Records
Chapter 22: Suspension or Termination for Convenience
Chapter 23: Closeout
Chapter 24: Audit Requirements
Chapter 25: The American Recovery and Reinvestment Act of 2009
Chapter 26: Grant Fraud, Waste and Abuse
Chapter 27: Payment Program

Part IV: Organization Structure

U.S. DOJ Organization Chart
OJP Organization Chart


Appendix I: Sample Award Document
Appendix II: Sample Federal Financial Report Form (SF-425)
Glossary of Terms