The manual includes by reference the provisions of the Office of Management and Budget circulars and government- wide common rules applicable to grants and cooperative agreements. Individual sections explain requirements for the application process, conditions of grant awards and acceptance, standards for financial management systems, payments, the period of availability of funds, matching or cost sharing, program income, and adjustments to awards. Additional sections present requirements related to property acquisition, allowable costs, confidential funds, subawards, procurements, and monitoring and reporting of program performance. Further sections focus on records retention and access requirements, sanctions, termination for convenience, costs, requirements for prior approval, unallowable costs, indirect costs, closeout, and audit requirements. Organization and program information is also included for specific units of the Department of Justice. Figures