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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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3.1 Payments

How to Manage Interest Income

Award Type	Regulatory Reference	How to Manage Interest Income	Where to Send Interest Income
Non Federal Entities
All Entities	Cash Management Improvement Act of 1990, an amendment to the Intergovernmental Cooperation Act of 1968, 31 U.S.C. 6503.	Up to $500 in interest may be retained for administrative purposes Return interest income in excess of $500.	U.S. Department of Health and Human Services. For ACH Returns: RN: 051036706 Acct. #: 303000 Bank Name and Location: Credit Gateway???ACH Receiver St. Paul, MN For FedWire Returns: RN: 021030004 Acct. #: 75010501 Bank Name and Location: Federal Reserve Bank Treasury NYC/Funds Transfer Division New York, NY (Organizations may incur a charge???????? for this time of payment) Non electronic remittance capability / make check payable to: The Department of Health and Human Services HHS Program Support Center P.O. Box 530231 Atlanta, GA 30353-0231
JAG JABG (OJP only)	Cash Management Improvement Act of 1990, an amendment to the Intergovernmental Cooperation Act of 1968, 31 U.S.C. 6503 ??? 42 U.S.C. 3757.	Account for and report as program income. Use for program purposes. Return unused interest income.	Office of Justice Programs Office of the Chief Financial Officer Attn: Accounting Control Branch Washington, D.C. 20531

Award Type

Regulatory Reference

How to Manage Interest Income

Where to Send Interest Income

Non Federal Entities

All Entities

Cash Management Improvement Act of 1990, an amendment to the Intergovernmental Cooperation Act of 1968, 31 U.S.C. 6503.

Up to $500 in interest may be retained for administrative purposes

Return interest income in excess of $500.

U.S. Department of Health and
Human Services.
For ACH Returns:
RN: 051036706
Acct. #: 303000
Bank Name and Location:
Credit Gateway???ACH Receiver
St. Paul, MN

For FedWire Returns:
RN: 021030004
Acct. #: 75010501
Bank Name and Location:
Federal Reserve Bank
Treasury NYC/Funds
Transfer Division New York, NY
(Organizations may incur a charge????????
for this time of payment)

Non electronic remittance capability / make check payable to:
The Department of Health and
Human Services
HHS Program Support Center
P.O. Box 530231
Atlanta, GA 30353-0231

JAG JABG (OJP only)

Cash Management
Improvement Act of
1990, an amendment to
the Intergovernmental
Cooperation Act of 1968, 31 U.S.C. 6503 ??? 42 U.S.C. 3757.

Account for and report as program income.

Use for program purposes.

Return unused interest income.

Office of Justice Programs
Office of the Chief Financial Officer
Attn: Accounting Control Branch
Washington, D.C. 20531