• I. General
  Information
• II. Preaward
  Requirements
• III. Postaward
  Requirements
• IV. Organization
  Structure
• 
  V. Appendices

Chapters:

• 3.1 Payments
  • Using the Grant Payment Request System
  • Payment Transaction Timeline
  • Understanding the Withholding of Funds
  • Draw Only What is Needed
  • Managing Interest Earned
  • Understanding the Cash Management Improvement Act
    of 1990
  • How to Manage Interest Income
• 3.2 Availability of Funds
  • Availability of Funds
  • Obligation of Funds
  • Expenditure of Funds
  • Criteria for Award Extension
  • Project Extension Guidance
• 3.3 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
• 3.4 Program Income
  • Introduction
  • Accounting Processes for Program Income
  • Examples of Program Income
  • Procedures for Recovery of Costs Incurred
• 3.5 Adjustments to Awards
  • Grant Adjustment Notice
  • Prior Approval of Certain Costs
  • Reprogramming of Funds
• 3.6 Costs Requiring Prior Approval
  • Introduction
  • Responsibility for Prior Approval
  • Procedures for Requesting Prior Approval
  • Listing of Costs Requiring Prior Approval
• 3.7 Property Standards
  • General Principles for Property Acquisition and Management
  • Screening and Property Management Systems
  • Equipment Ownership, Use, Management, and Disposition
  • Equipment and Supplies Acquired With Grant Program Funds
  • Federal Equipment
  • Replacement of Equipment
  • Supplies
  • Real Property Acquired With Federal Funds
  • Retention of Property Records
  • Intangible Property
  • Copyrights
  • Data Produced Under A Federal Award
  • Patents, Patent Rights, and Inventions
• 3.8 Procurement under Awards of Federal Assistance
  • Procurement Standards—
    General Guidance
  • OJP Construction Requirements
• 3.9 Allowable Costs
  • Introduction
  • Compensation for Personal Services
  • Conferences and Workshops
  • Travel
  • Project Site
  • Printing
  • Publication
  • Duplication
  • Other Allowable Costs
• 3.10 Conference Approval, Planning, and Reporting
  • Introduction
  • Policy Overview
  • Definitions
  • No Prior Approval Required
  • Prior Approval Required
  • Event Planning Guidance
  • Conference Cost Categories
  • Post Event Reporting
  • FAQs
  • Resources
• 3.11 Indirect Costs
  • Introduction
  • Federal Indirect Cost Rate—Negotiated Agreements
  • Establishment of Indirect Cost Rates
  • Indirect Cost Distribution Bases
  • Cost Allocation Plans—Central Support Services
  • Lobbying Costs and the Indirect Cost Pool
  • No Approved Plan
  • Approval of Indirect Cost Rates for Subrecipients
• 3.12 OJP's Confidential Funds
  • Introduction
  • Approval Authorities
  • Confidential Funds Certification
  • Written Procedures
  • Informant Files
  • Regional Information Sharing Systems (RISS) Program
  • Accounting and Control Procedures
• 3.13 Unallowable Costs
  • Introduction
  • Unallowable Cost Categories
• 3.14 Subrecipient Management and Monitoring
  • Introduction
  • Subrecipient Monitoring
  • Best Practices
• 3.15 Reporting Requirements
  • Introduction
  • SF-425 Federal Financial Reports
  • Progress/Program Reports
  • Government Performance and Results Act
  • Reports Required under the Federal Funding Accountability and Transparency Act
• 3.16 Retention and Access Requirements for
  Records
  • Retention of Records
• 3.17 Remedies for Noncompliance
  • Introduction
  • Termination
  • Hearings and Appeals
  • Effects of Suspension and Termination
• 3.18 Closeout
  • Introduction
  • First Step
  • Closeout of Discretionary/
    Categorical and Block/Formula Awards
  • Refund of Federal Grant Monies and/or Program Income
  • Failure to Remit Funds Owed
• 3.19 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 2014)
  • Audit of Subrecipients
  • Technical Assistance
  • Full-Scope Auditing
  • Commercial (For-Profit) Organizations
  • Failure to Comply
  • Office of Inspector General Regional Offices
• 3.20 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
• 3.21 Payment Programs
  • Introduction
  • Bulletproof Vest Partnership
  • State Criminal Alien Assistance Program
  • Northern Border Prosecution Initiative and Southwest Border Prosecution Initiative

3.15 Reporting Requirements

Reports Required under the Federal Funding Accountability and Transparency Act

The Federal Funding Accountability and Transparency Act of 2006 (referred to as FFATA or The Transparency Act) requires the Office of Management and Budget to maintain a single, searchable website that provides the public with information about how tax dollars are spent and gives them the ability to hold the Federal Government accountable for each spending decision. That site is http://www.usaspending.gov.

Pass-through entities that award $25,000 or more to subrecipients are required to submit data in the FFATA Subaward Reporting System. Per 2 C.F.R. Volume 1, ??170 (Reporting Subaward and Executive Compensation Information), prime grant recipients awarded a new Federal grant greater than or equal to $25,000 as of October 1, 2010 are subject to FFATA sub-award reporting requirements as outlined in the OMB guidance issued August 27, 2010. The prime awardee is required to file a FFATA sub-award report through the FFATA Subaward Reporting System (FSRS), located at www.fsrs.gov , by the end of the month following the month in which the direct recipient awards any sub-grant greater than or equal to $25,000. Pass-through entities should also review and carefully consider 2 C.F.R. ?? 200.330 (Subrecipient and Contractor Determinations), as it includes guidance to assist you in making an appropriate determination that is relevant not only with regard to subrecipient reporting under FFATA, but also is key to the proper financial and programmatic administration and management of federal award funds.

The reporting requirements for Federal award recipients of both formula and discretionary grants awarded on or after October 1, 2010 are:

• All subaward information must be reported by the Federal recipient.
• If the initial subaward is at least $25,000, the award recipient must report the subawards and the names and annual compensation of the subawardee???s five highest paid executives.
• If the initial award is below $25,000 but subsequent award modifications result in a total award equal to or over $25,000, the award will be subject to the reporting requirements as of the date the award reaches $25,000.
• If the initial award is equal to or greater than $25,000 but de-obligation of funding causes the total award amount to fall below $25,000, you will continue to be subject to the reporting requirements.

The reporting requirements do NOT apply to the following:

• Awards to individuals
• Recipients that had a gross income of $300,000 or less in their previous tax year
• Classified information

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