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10/2312015 <br />cU.S. DEPARTMENT OF JUSTICE <br />Office of justice Programs <br />Innovation • Partnerships • Safer X eighhor/Dods <br />2015 DOJ Grants Financial Guide <br />OJP TOPICS <br />American Indian & <br />Alaska Native Affairs <br />Civil Rights <br />Corrections <br />Courts <br />Faith Based & <br />Neighborhood Partnerships <br />Juvenile Justice <br />Law Enforcement <br />Research, Statistics & <br />Evaluation <br />Substance Abuse & Crirne <br />Technology to Fight Crime <br />Victims of Crime '^ <br />Contact Us 1 Careers at OJP 1 OJP Home <br />SEARCH 01P <br />ABOUT US 1 NEWS CENTER 1 GRANTS/FUNDING 1 PARTNERSHIPS 1 RESOURCES 1 FOR CONGRESS 1 TRAINING 8 TA <br />2015 DOJ Grants Financial Guide <br />I. General II. Preaward <br />Information <br />Ill. Postaward N Organization <br />Requirements Requirements Structure. V Appendices <br />TOC 1 Contacts i Garde Horn <br />Chapters. <br />3.1 Payment=_ <br />3 2 Availability of Funds. <br />3 3 Matching. or Cost <br />Sharing Re..;urrements <br />3 4 Program Income. <br />3 iS Adjustments to Awards <br />3.6 Costs Requiring Prcr <br />Approval <br />3 7 Property Standarce <br />3.6 Procurement under <br />Awards of Federal <br />s.srstan ce <br />3.9 Alloy:table Costs <br />3.10 Conference Approval. <br />Planning and Reposing <br />3.-11 indnect Costs <br />3.12 OJP's Confidential <br />Fu Ids <br />3.13 Unallowable Costs <br />3.14 Subreciprent <br />Management and <br />Mcnitonrg <br />3 15 Reporting <br />Reouirements <br />3 15 Retentlan and Access <br />Reaurrernenis for <br />ReCo'ds <br />7 Remedies for <br />Noncompliance <br />3 18 Closeout <br />3 1 9 Audit Peg unrements <br />26 Grant F-12:10 <br />V:as:e <br />and Abuse <br />2' l=aymen. 'ro jrdnis <br />3.4 Program Income <br />Accounting Processes for Program Income <br />If you have program income, it must be accounted for up to the same ratio of Federal <br />participation as funded in your project or program. For example: <br />c PREV1OU 1 NEXT> <br />• A discretionary award project funded with 100% Federal funds must account for and <br />report on 100% of the total program income eamed. If the total program income <br />earned was $20,000, the recipient must account for and report the $20,000 as <br />program income on the Federal Financial Report (FFR), SF -425. <br />• If a recipient was funded by an award at 75% Federal funds and 25% non -Federal <br />(match) funds, and the total program income earned by the grant was $100,000, <br />then $75,000 must be amounted for and reported by the recipient as program <br />income on the FFR. <br />• Unless otherwise stipulated in the award, any program income eamed during the <br />project period but not utilized for the project must be refunded to the awarding <br />agency. <br />• If authorized by the DOJ grant -malting component, costs incidental to the generation <br />of program income that have not been charged to the Federal award may be <br />deducted from gross income to determine program income. See 2 CFR 200.307(b). <br />• Program income that the non -Federal entity did not anticipate at the time of the <br />Federal award must be used to reduce the Federal award and non -Federal entity <br />contributions rather than to increase the funds committed to the project. (This does <br />not apply to Institutions of Higher Education or non-profit research institutions, <br />unless specified in other guidance or conditions). See 2 CFR 200.307(e). <br />• Unless otherwise instructed by the DOJ grant -making component, there are no <br />requirements on the disposition of program income earned after the end of the <br />period of performance of the award. <br />httpJ/aj p.gov/financialguideDOJ/PostawardRequi rements/chapter3.4b.htrn <br />1/2 36 <br />