1.1 Users
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Direct recipients
Subrecipients
Individuals
For-Profit (or Commercial) Entities
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. We have developed the Guide to serve as a compilation of the various laws and regulations governing DOJ grants financial management and administration.
Recipients
- 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. ?? 200 and other applicable law.
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Subrecipients
- 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.
Financial Management Tip
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. ?? 200.22 and 2 C.F.R. ?? 200.92. 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 to carry out the project or program under a Federal award, that activity will generally be considered a contract. For additional information on this topic, please refer to 2 C.F.R. ?? 200.330, subrecipient and contractor determination.
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Individuals
- 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.
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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 your award.
To the extent allowable and consistent with applicable law, and unless expressed explicitly otherwise herein, this Financial Guide applies to any recipient or subrecipient that is a for-profit (or commercial) entity. As used throughout the Financial Guide, the term “non-federal entity(ies)” includes for-profit entities.
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