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Financial Management Resources and Tools

OJP TFSC provides these resources and tools to assist you, an OJP grant recipient, in developing and enhancing your organization’s financial policies and procedures.

Short Videos

Short videos explore specific financial and grants management topics through a dynamic and accessible delivery format.

Preparing for Site Visits Short Video

Preparing for Desk Reviews Short Video

Description

Guide Sheets introduce key terms and offer ideas for your agency to consider when creating policies and procedures. Job Aids provide step-by-step instructions for completing tasks.


Accounting Methods

Accounting Methods Guide Sheet (PDF)      Guía para Métodos Contables (PDF)

All recipients of federal awards must establish and maintain adequate financial records by following appropriate accounting practices. This guide explains the two types of accounting methods (cash and accrual) and considerations for selecting each. (September 2021)


Accounting Systems

Accounting Systems Guide Sheet (PDF)     Guía para Sistema de Contabilidad (PDF)

OJP requires all grant recipients and subrecipients to have an accounting system that manages the records and reports of receipts, obligations, and expenditure of grant funds. This guide aids organizations in evaluating if their accounting system has features and accounting functionalities that closely align with OJP’s requirements. (July 2021)


Allowable Costs

Allowable vs. Unallowable Costs Guide Sheet (PDF)     Guía para Costos Permitidos vs. No Permitidos (PDF)

Allowable costs are charges incurred by a program that can be covered with your OJP. This guide sheet explains conditions for determining allowable versus unallowable costs and provides best practices for avoiding unallowable costs. (August 2021)


Bank Reconciliation

Bank Reconciliation Guide Sheet (PDF)   Guía para Conciliación Bancaria (PDF)

Bank Reconciliation Job Aid (MS WORD)     Guía para Conciliación Bancaria de la Ayuda de Trabajo (MS WORD)

Financial reconciliation is an accounting process that explains the difference, on a specified date, between the balance shown in two different accounts records. This process provides the opportunity to recognize irregularities. (August 2021)


Conflict of Interest

Conflict of Interest Guide Sheet (PDF)      Guía para Conflicto de Interses (PDF)

Decisions related to the use of OJP-awarded funds must be free of undisclosed personal and organizational conflicts of interest. This guide explains the types of conflicts of interest and provides examples, and then provides guidance on effective conflict of interest policies. (September 2021)


Cost Documentation

Cost Documentation Guide Sheet (PDF)    Guía para Documentación de Costos (PDF)

Obtaining and maintaining the proper cost documentation to validate program expenditures is a critical element of grants management. (February 2022)


Cost of Travel

Cost of Travel Guide Sheet (PDF)    Guia para Costos de Viaje (PDF)

Travel costs are expenses incurred by entity employees and volunteers on official recipient or subrecipient business travel. DOJ requires processes and policies that ensure travel costs are appropriately incurred and expensed. (January 2022)


Creating a Budget

Creating a Budget Guide Sheet (PDF)     Guía para Creacion de un Presupeuesto para el Programa (PDF)

Grantees should develop a proposed budget to get a thorough comprehension of the various costs and funds needed to successfully implement their criminal justice program. This guide sheet provides steps and questions to consider when creating a program budget. (October 2021)


Direct Costs

Direct Costs Guide Sheet (PDF)     Guia para Guía de Costos Directos (PDF)

Direct costs are costs that can be identified specifically with a final cost objective. Therefore, maintaining a specific and clear record of direct costs incurred is essential for budgeting and reporting purposes and ensures that overall cost tracking is well executed. (January 2022)


Excluded Parties Verification

Excluded Parties Verification Guide Sheet (PDF)     Guía para Verificación de Partes Excluidas  (PDF)

Excluded Parties Verification Job Aid (MS WORD)     Guía para Verificación de la Ayuda de Trabajo de las Partes Excluidas (MS WORD)

Prior to entering a contract, agencies are required to verify that the individual or entity is not an excluded party (suspended or debarred from doing business with federal funds). This guide provides step-by-step instructions on how to utilize SAM (the federal System for Award Management) to search the excluded parties database and to register contractors. (April 2021)

Helpful Links:

  1. Excluded Parties Search on SAM.gov
     
  2. Dun & Bradstreet D-U-N-S Request Service for US Federal Government Contractors and Assistance Awardees
     
  3. NCAGE Code Request Tool for International Contractors

Financial Management Self Assessment

Financial Management Self Assessment (PDF)     Guia para Autoevaluacion del sistema de manejo financiero (PDF)

To comply with grant terms, organizations are required to comply with 2 CFR 200.302. These self-assessments are an essential tool in providing vital information on whether standards set forth n 2 CFR 200.302 are being complied with. (May 2022)


GAAP

GAAP Guide Sheet (PDF)    Guia para Principios de Contabilidad Generalmente Aceptados (PCGA) (PDF)

The Uniform Guidance for federal awards requires allowable costs, rental costs, interest, depreciation, compensation and fringe, and audits to be in accordance with GAAP. GAAP sets out to standardize the classifications, assumptions and procedures used in accounting in industries across the US. (January 2022)


General Ledger and Chart of Accounts

General Ledger and Chart of Accounts Guide Sheet (PDF)     Guía para el Mayor General y el Catálogo de Cuentas (PDF)

The general ledger (GL) is the bookkeeping system used to record the financial transactions an agency or organization conducts. It is on the GL that all accounting/financial entries are found, and that information is used to create financial statements. The chart of accounts is a list of all accounts used to record financial position and activity in the GL. (July 2021)

Helpful links:


Indirect Costs

Indirect Costs Guide Sheet (PDF)      Guía Para Costos Indirectos (PDF)

Proper understanding of indirect costs and how they are charged to a program is key in ensuring compliance with established budgets and financial reporting regulations.(February 2022)


Internal Controls

Internal Controls (PDF)     Guia para Controles internos (PDF)

As a DOJ grantee, you are required to comply with 2 CFR 22.303. All recipients of federal funds have a responsibility to maintain effective internal controls in an effort to prevent fraud, waste, abuse and mismanagement.(May 2022)


Matching or Cost Sharing Requirements

Matching or Cost Sharing Requirements Guide Sheet (PDF)      Guía para Requisitos de los Fondos de Contrapartida o Participación en los Costos (PDF)

Matching or cost sharing means that a portion of the project’s cost is not paid by federal funds. This guide explains the two types of matching (cash and third-party in-kind) as well as restrictions on uses of funds, determining the match amount, and maintaining records on matching funds. (September 2021)


Monthly Financial Close

Monthly Financial Close Guide Sheet (PDF)     Guía para Cierre Financiero Mensual (PDF)

Financial staff use the monthly financial close period to balance revenues and expenses and properly record assets, liabilities, and equity to ensure that all necessary general ledger entries have been correctly processed and documented. This guide sheet provides recommendations for closing cycle best practices. (August 2021)


Organization Credit Cards

Organization Guide Sheet (PDF)      Guia para Tarjetas de Crédito de la Organización (PDF)

An organization credit card is issued to specific employees, allowing them to make purchases such as equipment, office supplies, software, or local per diem expenses pertaining to the grant. It is important that each employee adhere to the credit card policy. Misuse of credit cards can lead to fraud. (January 2022)


Pass-Through Entity’s Oversight Responsibilities

Pass-Through Entity’s Oversight Responsibilities (PDF)      Guia para Responsabilidades de Supervision de la Entidad de Transferencia (PDF)

Your entity must develop systems, policies, and procedures to ensure subrecipients make responsible use of program funds and meet the requirements for pass-through entities. Programmatic and financial oversight of the subrecipient and its progress is essential in complying with program goals. (January 2022).


Payroll

Payroll Guide Sheet (PDF)      Guía para Nomina de Sueldos (PDF)

Payroll is an organization’s financial record of their employees, encompassing salaries, wages, and deductions. This guide explains how organizations process payroll and how to comply with federal and state requirements (as applicable). (September 2021)


Pre Award Phase

Pre Award Phase Job Aid (PDF)     Ayuda de Trabajo Para la Lista de Verificación Previa a la Adjudicación (PDF)

This job aid helps you determine potential risks and establish internal controls at the beginning of the grant lifecycle—the pre-award phase. (May 2022)


Preparing for Desk Reviews and Site Visits

Preparing for Desk Reviews and Site Visits Guide Sheet (PDF)    Guía para Preparación para revisiones documentales y visitas al sitio (PDF)

Preparing for Desk Reviews and Site Visits Job Aid (PDF)    Preparación Para Revisiones Documentales y Visitas al Sitio (PDF)

Routine financial monitoring is to be expected during the lifecycle of a grant. At any point during the post-award phase of the grant cycle, recipients may be subject to monitoring activities such as desk reviews and site visits. This guide sheet explains how awarding agencies review recipients’ financial reports, performance and program reports, and administrative policies and procedures. (October 2021)


Preventing Fraud, Waste, Abuse, and Mismanagement

Preventing Fraud, Waste, Abuse, and Mismanagement Guide Sheet (PDF)      Lista de Cotejo Para la Prevención del Fraude, el Despilfarro y el Abuso (PDF)

This job aid provides insight on how to design internal controls that can greatly reduce or eliminate all risks of fraud, waste, and abuse. (February 2022)

Preventing Fraud, Waste, Abuse, and Mismanagement Guide Sheet (PDF)      Guía para Prevenir el Fraude, el Despilfarro, el Abuso, y el Mal Manejo (PDF)

As an OJP grantee, you are responsible for providing adequate safeguards to prevent fraud, waste, abuse, and mismanagement of federal funds. This guide sheets provides examples of fraud, waste, abuse, and mismanagement and explains how proper management of award funds can reduce this risk. (August 2021)


Procurement

Procurement Guide Sheet (PDF)      Guia para Adquisiciones (PDF)

DOJ allows grantees to acquire a variety of available goods or services in connection with DOJ grants. Procurement transactions may happen when grant recipients or subrecipients seek to purchase property or services needed to carry out the federally funded project. (December 2021)


Program Income

Program Income Guide Sheet (PDF)      Guía para Ingresos del Programa (PDF)

Program income for a federal grant can include things like fees for services performed during the period of performance and rental of real or personal property acquired under federal awards. This guide explains how to recognize program income and the three methods for applying program income (deduction, addition, and cost sharing or matching) to the project budget. (September 2021)


Property and Other Insurance Coverage Requirements

Property and Other Insurance Coverage Requirements Guide Sheet (PDF)     Guía para Requisitos de Cobertura de Propiedad y Otros Seguros (PDF)

As an OJP grantee you are responsible for providing adequate safeguards to prevent loss, damage, and theft of property acquired with federal funds, which includes having adequate insurance coverage. This guide sheet explains how to determine insurance coverage needs, common types of insurance coverage, and when insurance is an allowable cost under federal grants. (April 2021)


Property, Equipment, and Other Capital Expenditures

Property, Equipment, and Other Capital Expenditures Guide Sheet (PDF)     Guia para Bienes, Equipo y Otros Gastos de Capita (PDF)

Grantees that receive approval to purchase property or equipment under their award are required to purchase, manage, and dispose of them within the federal guidelines. (January 2022)


Record Retention

Record Retention Guide Sheet (PDF)     Guia para Retención de registros (PDF)

DOJ grantees are required to keep separate records of different federal fiscal periods. This is done so that information can be easily located. Grantees are also required to ensure that the records are protected from natural disasters or fire. (January 2022)


Subawards

Subaward Guide Sheet (PDF)     Guía para Sub-concesión (PDF)

A subaward is an award provided by a pass-through entity to a subrecipient for the subrecipient to carry out part of a Federal award received by the pass-through entity. This guide sheet explains when grantees might make subawards, responsibilities of the pass-through entity, and the difference between subrecipients and contractors. (August 2021)


Supplanting

Supplanting Guide Sheet (PDF)     Guia para Reemplazo (PDF)

DOJ grants are administered for the purpose of supplementing existing state or locally funded activities.  Federal funds must be used to supplement existing state, local, or tribal funds and not supplant (replace) them. (January 2022)


Time and Effort Tracking

Time and Effort Tracking Guide Sheet (PDF)     Guia para Seguimiento del Tiempo y el Esfuerzo (PDF)

Time and effort tracking refers to the attentive, accurate, and effective recording and approval of work performed on an award to ensure proper compensation and benefits of employees. (January 2022)


Recorded Webinars on All Topics

For additional assistance or to request individualized technical assistance on any of these or other financial management topics, please contact the OJP TFSC Virtual Support Center by email at OJPTFSC@usdoj.gov or schedule a consultation call with one of our financial specialists.