Chapters:
- 3.1 Payments
- 3.2 Availability of Funds
- 3.3 Matching or Cost Sharing Requirements
- 3.4 Program Income
- 3.5 Adjustments to Awards
- 3.6 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
- 3.9 Allowable Costs
- 3.10 Conference Approval, Planning, and Reporting
- 3.11 Indirect Costs
- 3.12 OJP's Confidential Funds
- 3.13 Unallowable Costs
- 3.14 Subrecipient Management and Monitoring
- 3.15 Reporting Requirements
- 3.16 Retention and Access Requirements for
Records - 3.17 Remedies for Noncompliance
- 3.18 Closeout
- 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 - 3.21 Payment Programs
3.9 Allowable Costs
Other Allowable Costs
- Recipients can expense costs associated with software development in the period the costs are incurred, subject to the limits outlined in the budget and budget narrative.
- Recipients may not use an accelerated method to calculate depreciation without clear evidence indicating that the expected consumption of the asset will be significantly greater in the early portion than in the later portion of its useful life.
- Post-employment benefits are allowable costs if funded in accordance with actuarial requirements.
- In accordance with 2 C.F.R. ?? 200.428, costs incurred by a non-Federal entity to recover improper payments are allowable as either direct or indirect cost, as appropriate.