The mission of the Office of Justice Programs Accounting Grants is to provide sound financial management to subgrantees who have received federal grant funds by ensuring compliance with state and federal laws, regulations, circulars and administrative manuals. To accomplish this mission the staff must ensure that the funds are spent in accordance with the conditions of the grant by providing financial and technical support as needed via telephone, on-site monitoring visits as well as desk audits through processing requests for payment, and workshops for subgrantees both before and after award and direct any unused balances to be returned to the federal government; establish property records when subgrantee-acquired property has been purchased with federal grant funds and determine that the property is utilized and disposed of in accordance with the terms of the grant; receive from subgrantees and provide to the federal government periodic financial reports; and ensure that subgrantees that expend $750,000 or more annually in federal financial assistance have had a single audit or program-specific audit performed in accordance with the Single Audit Act Amendments of 1996, and the Code of Federal Regulations (CFR).