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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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3.3 Matching or Cost Sharing Requirements

Waiver of Match

For American Indian or Alaskan Native tribes that perform law enforcement functions (as determined by the Secretary of the Interior) for any program or project described in 42 U.S.C. ??3752 of the Omnibus Crime Control and Safe Streets Act of 1968, 42 U.S.C. ?? 3750???3769 [PDF - 160 Kb] the Federal portion of grant awards shall be 100% of such cost.
The Office of Juvenile Justice and Delinquency Prevention Administrator may increase the Federal share of your project cost to the extent deemed necessary if:
- You are part of an American Indian or Alaska Native tribe, and
- Your tribe does not have sufficient funds to meet the local share of the cost of any program or project award to be funded under Title II of the Juvenile Justice Act.
The grant-making component will waive any requirement for matching funds (including in-kind) under $200,000 for all awards made to American Samoa, Guam, U.S. Virgin Islands, and Northern Mariana Islands unless otherwise required by law to be provided; and may waive any requirement for matching funds equal to or over $200,000 for all awards made to those territories, or to the Trust Territory of the Pacific Islands. The $200,000 amount is determined on a grant-by-grant basis, not by the aggregate total of all matching requirements applicable to an insular area (48 U.S.C. ?? 1469a [PDF - 116 Kb] ).

COPS Office Specific Tip

Waivers specific to COPS Office awards: To maximize the number of communities that will be able to take advantage of COPS Office funding only a limited number of waiver requests (if any) will be granted to applicants who are able to demonstrate severe fiscal distress.

The COPS Office utilizes the “Fiscal Health” data provided in section 7 of the application with other applicant’s waiver request to make a final decision.

OVW Specific Tip

Waivers specific to OVW awards: Match may be waived based on demonstration of financial hardship. In addition, awards to victim service providers for victim services or to tribes are subtracted from the Federal award amount for purposes of calculating required match. States may not require tribes or victim service providers to provide matching funds for their projects.