PDF Ebook Financial Management Guide
What is the purpose of this Guide?
This Guide is intended to be used for the administration of Federal award programs administered by the Office of Grants and Training (G&T) in conjunction with the provisions of the Office of Management and Budget (OMB) circulars and government wide common rules applicable to grants and cooperative agreements, program guidelines, application kits, special conditions, terms and conditions, G&T information bulletins, and DHS policy, regulations and statutes. Below is a
list of the most commonly used circulars with which grant recipients should become familiar.
This document is provided for the use of all recipients and their subrecipients of Federal award programs administered by G&T. This Guide is to serve as the primary reference for financial management and grants administration.
This Guide is not for the direct use of contractors. However, direct recipients should ensure that monitoring of organizations under contract to them is performed in a manner that will ensure compliance with their overall financial management requirements.
This Guide is intended to be used for fiscal year 2006 and future G&T awards. Any awards made prior to October 1, 2005 must follow the legacy organization’s regulations as outlined in the recipient’s award terms and conditions.
Contents
- Chapter 1: Introduction
What Is The Purpose Of This Guide ?
Who Is This Guide Designed For ?
Chapter 2: The Application Process
- Notice Of Funding Availability/Announcements
Application Review
Technical Review
Cost Analysis
Chapter 3: The Award Process
- The Award Document
Acceptance Of Award And Conditions
Types Of Financial Ssistance: Grant Or Ooperative A Greement
Planning And Implementing Award Programs
Chapter 4: Managing Federal Funds
- Financial Management Systemrequirements
Recipient And Subrecipient Accounting Responsibilities
Commingling Of Funds
Monitoring Project Performance
Conflicts Of Interest
Supplanting
Chapter 5: Payments
- Request For Advance /Reimbursement
Withholding Of Funds
Cash Management Improvement Act Of 1990
Interest
Chapter 6: Obligation And Expenditures
- Obligation Of Funds
Period Of Availability
Expenditure Of Funds
Suspension And Termination
Chapter 7: Grant Reporting
- Fincialreporting
Programmatic Reporting
Chapter 8: Djustments To Awards
- Modifications And Evisions (Including Grant Adjustment Notices)
Notification Of Changes
Types Of Adjustments:
Chapter 9: Other Program Funds
- Program Income
REquirements For Matching Or Cost Sharing
Chapter 10:
- Costs And Expenditures
Allowable Costs
Unallowable Costs
Costs Requiring Prior Approval
Chapter 11: Procurement
- Procurement Standards
Sole Source Procurement (Non -Competitive)
Chapter 12: Audits
- Audit Requirements For States, Local Governments ,And Non Profit Organizations
Audits Of Commercial/For-Profit
Organizations
Audits Of Subrecipients
Distribution Of Reports
Technical Assistance
Chapter 13: Close Out
- Close Out Process
Retention And Maintenance Of Records
Access To Records
Appendix: Glossary Of Terms
Index
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PDF Ebook Financial Management Guide
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