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2015 DOJ Grants Financial Guide

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

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3.18 Closeout

Closeout of Awards

Cash Reconciliation and Final Draw Down

As the award recipient, you should conduct a financial reconciliation of your accounting records to the final Federal Financial Report (FFR/SF-425) at closeout.

Any required match must be reported on the final FFR.
Obligations incurred prior to the project period end date must be liquidated no more than 90 days after the project period end date.
Recipients must request final reimbursement (draw down) of Federal expenditures made within the approved project period in conjunction with the final SF-425. This request should be submitted prior to the end of the liquidation period (90 days after the end date of the project). Failure to request final payment by this date will cause delays and result in additional administrative paperwork.??

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Recipient Closeout Requirements

Within 90 days of the end date of the award (or any approved extension), the following must be submitted by the recipient to the awarding agency:

Final SF-425

This FINAL report of expenditures must have no unliquidated obligations.
Any unobligated or unexpended funds will be de-obligated from the award amount. Make sure you have obligated all of your funds prior to the award end date.
Match requirements must be met by the end of the award period and included in the report.
Recipients who have drawn down funds in excess of their Federal expenditures must return unused funds to the awarding agency when they submit the final report.
Be sure to reconcile your final FFR against your internal accounting records. All entries in the accounting system must be supported by adequate source documentation (for example, original invoices and contracts).
Report all allowable costs incurred, both at the recipient and subrecipient level.

The final progress report should be prepared in accordance with instructions provided by the awarding agency???s program office.
All inventions that were conceived or first actually reduced to practice during the course of work under the award project must be listed on an invention report before closeout.
All required real or personal property reports must be submitted in accordance with the terms of the award.??

Action Item

Submit your final SF-425, final progress report, and invention or equipment reports (if applicable) well in advance of the end of the 90-day period. After the liquidation process, you will be unable to draw any additional funds on the award.

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