PKG00294455.pdf

FY 2027 COPS Office – Constitutional Protections for Parents – A NASRO SRO TTA Invitational Program

FY 2027 OJP – Constitutional Protections for Parents – A NASRO SRO TTA Invitational Program

Application Resource Guide This application resource guide provides additional information to assist prospective applicants for the FY27 COPS Office and FY27 OJP Constitutional Protections for Parents NASRO SRO TTA Invitational Program. Please review each section carefully prior to submitting the application to ensure that your agency will be able to comply with all legal and administrative requirements that govern the applicant for acceptance.

Contents How to Apply Allowable and Unallowable Costs Application Contents and Format Application Review Information Award Notification Process Post-Award Requirements and Administration Award Requirements (including Terms and Conditions) Additional National and Administrative Requirements Other Award Requirements Appendices Resources Glossary of Terms

U.S. Department of Justice Office of Community Oriented Policing Services 145 N Street NE Washington, DC 20530 Visit the COPS Office online: cops.usdoj.gov

October 2026 https://cops.usdoj.gov/

FY 27 COPS Office – Constitutional Protections for Parents – A NASRO SRO TTA Invitational Program Application Resource Guide

How to Apply The complete application package is available on Grants.gov and on the COPS Office website https://cops.usdoj.gov/.

Completing an application under this program is a two-step process.

Please do not include any content, including attachments or language within your application, commenting, modifying, challenging, and/or editing the grant requirements including the terms and conditions. Such content, if included, will not be reviewed or considered when evaluating your application nor will any attachment from an applicant unilaterally change the terms of a grant if awarded.

Before You Begin: SAM.gov Registration and Unique Entity Identifiers (UEIs) To submit an application, your entity must have an active registration in the System for Award Management (SAM.gov).

SAM.gov assigns entities a unique entity identifier (UEI) that is required for the entity to apply for federal funding. You will enter the entity’s UEI in the application. Award recipients must then maintain an active UEI for the duration of their award.

Visit SAM.gov for details and resources for first-time registration or renewal of an existing registration.

The registration and renewal processes can take several weeks. Start these processes at least 30 days prior to the Grants.gov deadline. Applicants who do not begin the registration or renewal process at least 10 business days prior to the Grants.gov deadline may not be able to complete the process in time and will not be considered for a technical waiver that allows for late submission.

Step One: Grants.gov Application for Federal Assistance (SF-424): Applicants must register via https://www.grants.gov and complete an Application for Federal Assistance, Standard Form 424 (SF-424). The SF-424 is a required standard form that collects the applicant’s name, address, and UEI; the funding opportunity number; and the proposed project title, among other information.

It is used as a cover sheet for submission of pre-applications, applications, and related information under discretionary programs. Applicants must complete and submit the SF-424 via https://www.grants.gov using the information provided on that site. The SF-424 must be signed by the Grants.gov authorized organizational representative.

Section 8F – Applicant Point of Contact: Enter the name and contact information of the individual who will complete application materials in JustGrants. JustGrants will use this information to assign the application to this user in JustGrants.

Section 19 – Intergovernmental Review: This funding opportunity is subject to Executive Order (E.O.) 12372 (Intergovernmental Review). States that participate in the Intergovernmental Review process have an opportunity to review the applicant’s submission. Find the names and addresses of state Single Points of Contact (SPOCs) for Intergovernmental Review at the following website: https://www.ojp.gov/IntergovernmentalReviewSPOCList.pdf.

If the applicant’s state appears on the SPOC list:

• Contact the state SPOC for information and follow the state’s process under E.O. 12372.

• On the SF-424, make the appropriate selection for question 19 once the applicant has complied with its state E.O.

12372 process.

If the applicant’s state does not appear on the SPOC list:

• Answer question 19 by selecting, “Program is subject to E.O. 12372 but has not been selected by the state for review.”

Applicants are strongly encouraged to register immediately on https://www.grants.gov. Any delays in registering with Grants.gov or submitting the SF-424 may result in insufficient time for processing your application through JustGrants. Refer to the U.S. Department of Justice (DOJ) Application Submission Checklist for additional details.

https://cops.usdoj.gov/ https://www.sam.gov/ https://www.grants.gov/ https://www.grants.gov/ https://www.archives.gov/federal-register/codification/executive-order/12372.html https://www.ojp.gov/IntergovernmentalReviewSPOCList.pdf https://www.grants.gov/ https://justicegrants.usdoj.gov/training/checklist-application-submission

FY 27 COPS Office – Constitutional Protections for Parents – A NASRO SRO TTA Invitational Program Application Resource Guide

For technical assistance with submitting the SF-424, please call the Grants.gov customer service hotline at 800-518-4726, send questions via email to support@Grants.gov, or consult the Grants.gov Organization Applicant User Guide. The Grants.gov Support Hotline operates 24 hours a day, 7 days a week, except on federal holidays.

Step Two: JustGrants Application The remainder of the application will be completed through the Justice Grants System (JustGrants) at https://justicegrants.usdoj.gov/. No other form of application will be accepted. Applications with errors or missing information may be disqualified or rated accordingly. Please note that the application system will not accept incomplete applications or applications with errors.

Standard Applicant Information

To begin the JustGrants application, applicants must first complete a web-based form in JustGrants which is pre-populated with the SF-424 data submitted in Grants.gov. Applicants are required to confirm the two Authorized Representatives (see following) and verify the legal name, address, and enter the ZIP code(s) for the areas affected by the project. For statewide or nationwide projects, the applicant should enter “State” or “National” in this field.

The Authorized Representatives are the officials who have ultimate and final responsibility for all programmatic and financial decisions regarding this COPS Office application as representatives of the legal recipient (e.g., your agency or organization).

Who should be assigned as Authorized Representatives?

• For law enforcement agencies, COPS Office awards require that both the top law enforcement executive (e.g., chief of police, sheriff, or equivalent) and the top government executive (e.g., mayor, board chairman, or equivalent) sign the application, and (if awarded funding) accept the award package. Both the top law enforcement executive and the top government executive must be assigned the role of Authorized Representative in JustGrants.

• For non–law enforcement agencies, (institutions of higher education, school districts, private organizations, etc.), COPS Office awards require that both the programmatic official (e.g., executive director, chief executive officer, or equivalent) and financial official (e.g., chief financial officer, treasurer, or equivalent) sign the application, and (if awarded funding) accept the award package. These two officials must have the ultimate signatory authority to sign contracts on behalf of your organization. Both the programmatic official and the financial official must be assigned the role of Authorized Representative in Just Grants. Please note that nonexecutive positions (e.g., clerks, trustees) are not acceptable Authorized Representatives.

Before applicants can complete this section, the two Authorized Representatives must have established accounts in JustGrants after the Grants.gov portion of the application was submitted. Please note: Users assigned as Authorized Representatives must log into the JustGrants system to activate their account. Users will not be visible in JustGrants until they have successfully logged into JustGrants.

Complete Remainder of JustGrants Application per NOFO

Refer to the NOFO and complete the items identified in the “Application Contents and Format” section.

For technical support with the Justice Grants System (JustGrants) application, please contact JustGrants Support at JustGrants.Support@usdoj.gov or 833-872-5175. JustGrants Support operates Monday through Friday between the hours of 5:00 a.m. and 9:00 p.m. Eastern Time (ET) and Saturday, Sunday, and federal holidays from 9:00 a.m. to 5:00 p.m. ET. Training on JustGrants can also be found at https://justicegrants.usdoj.gov/training-resources.

mailto:support@Grants.gov https://www.grants.gov/help/html/help/index.htm https://www.grants.gov/help/html/help/index.htm https://justicegrants.usdoj.gov/ mailto:JustGrants.Support@usdoj.gov https://justicegrants.usdoj.gov/training-resources

FY 27 COPS Office – Constitutional Protections for Parents – A NASRO SRO TTA Invitational Program Application Resource Guide

Late Submissions The COPS Office will review on a case-by-case basis requests for late submission due to unforeseen technical issues or extraordinary events such as extreme weather emergencies or mass casualty events.

• Requests for an extension of the Grants.gov deadline must be received no later than the grants.gov due date/time listed in the Notice of Funding Opportunity.

• Requests for an extension of the JustGrants deadline must be received no later than the grants.gov due date/time listed in the Notice of Funding Opportunity.

No late submission requests will be considered after the extension requests deadline. Extension of deadlines is rare and is not guaranteed.

To be considered for an extension, applicants must contact the COPS Office Response Center via email at AskCopsRC@usdoj.gov detailing the technical/extraordinary issues that impact application submission. This email must be submitted prior to the deadline for which the applicant is requesting an extension. The applicant’s email must include the following information:

• UEI number

• Organization name

• Point of contact name and information

• Application ID

• Nature of the issue/disaster and how it affected the applicant’s ability to submit the application on time

• The email subject line should read “FY 27 COPS Office and OJP – Constitutional Protections for Parents – A NASRO SRO TTA Invitational Program.”

• Extraordinary Circumstances: [UEI number, Agency Name, Application ID],” with your UEI number and organization name and details filled in.

The COPS Office will respond to each applicant as soon as possible with either an approval and instructions for submission or a rejection. If the technical issues you reported cannot be validated, the application will be rejected.

• The following conditions are not valid reasons to request an extension:

• Failure to begin the registration process in sufficient time

• Failure to follow instructions on Grants.gov or JustGrants

• Failure of the two assigned Authorized Representatives, with the proper authority, to activate accounts in JustGrants prior to application submission

• Failure to follow all the instructions in the notice of funding opportunity

• Failure to register or update information on the SAM website

• Failure to register or complete the SF-424 in grants.gov

Late submissions may be considered for review at the discretion of the COPS Office on a case-by-case basis due to unforeseen technical issues or extraordinary events such as extreme weather emergencies or mass casualty events.

mailto:AskCopsRC@usdoj.gov

FY 27 COPS Office – Constitutional Protections for Parents – A NASRO SRO TTA Invitational Program Application Resource Guide

Allowable and Unallowable Costs This is not an exhaustive list, and items not listed below are reviewed on a case-by-case basis. The COPS Office reserves the right to deny funding for items that may not be included on this list and to remove requested items from the applicant’s budget that are noted as unallowable. Disallowed costs are ineligible to be reprogrammed to an allowable cost item.

Allowable Costs – Fundable Request All items requested will be considered on a case-by-case basis during the budget review process. Items under the program must be purchased using the guidelines established by the appropriations legislation that governs this funding. In addition, each item requested must programmatically link to the activities described in your application. To the extent permitted by law and practicable under a federal award, recipients and subrecipients must provide a preference for the purchase, acquisition, or use of goods, products, or materials produced in the United States. See 2 C.F.R. § 200.322.

For each request, applicants must complete the web-based budget form. The cost should be broken down to the lowest form.

The “additional narrative” section should be used to describe and justify why the item is necessary for the success of the project. Provide any additional calculations that make up the base cost.

Allowable Civilian Personnel

For Civilian/Non-Sworn Positions Salaries of personnel are costs based on the percentage of time spent (full time equivalent [FTE]) working directly on the project. The total salary percentage should be comparable and consistent with organizational policy. The total amount paid is comparable to industry standards and the type of work being performed.

A recipient may not use federal funds to pay total cash compensation to any employee of the recipient at a rate that exceeds 110 percent of the maximum annual salary payable to a member of the Federal Government’s Senior Executive Service (SES) at an organization with a Certified SES Performance Appraisal System for that year. The salary table for SES employees is available at the Office of Personnel Management website: https://www.opm.gov/policy-data-oversight/pay-leave/salaries-wages/. Note: A recipient may compensate an employee at a greater rate, provided the amount in excess of this compensation limitation is paid with nonfederal funds. (Nonfederal funds used for any such additional compensation will not be considered matching funds.) If only a portion of an employee’s time is charged to a COPS Office award, the maximum allowable compensation is equal to the percentage of time worked times the maximum salary limitation.

For each civilian personnel request, applicants must complete the web-based form. If the individual will be working more than one year on the project, applicants will have the option to copy a year.

The “additional narrative” section should be used to describe the employee’s roles, responsibilities, and activities related to the work to be completed on the project. If the salary increases from one budget year to another because of cost-of-living increases, be sure to detail these increases in the budget description.

Additional documentation that may need to be uploaded in the “Budget/Financial Attachments” section includes the following:

• Job description

• Organizational pay scales or written annual salary per position

• Résumés/vitae

FY 27 COPS Office – Constitutional Protections for Parents – A NASRO SRO TTA Invitational Program Application Resource Guide

Completing Civilian Base Salary If you are not requesting any civilian base salary, move to the next section.

Allowable Fringe Benefits

For Civilian/Non-Sworn Positions Fringe benefits are allowances and services provided by the organization to its employees as compensation in addition to regular salary. Fringe benefits should be based on actual known costs or an established formula. Typical fringe benefits include the following:

• Federal Insurance Contributions Act (FICA) taxes—includes Social Security and Medicare and cannot exceed 7.65 percent (6.2 and 1.45 percent respectively)

• Health insurance—individual or family

• Life insurance

• Vacation

• Sick leave

• Retirement

• State unemployment compensation insurance

• Federal unemployment tax

• Worker’s Compensation insurance

• Other fringe benefits may include holidays, military leave, bereavement leave, sabbatical leave, severance pay, jury duty, state disability insurance, pension plan, 401(k) plan

Applicants will need to provide the appropriate percentage for each fringe benefit that the individual is allocated per the employee benefits. Note, the system will not allow more than 6.2 percent for Social Security and 1.45 percent for Medicare.

Additional documentation that may need to be uploaded in the “Budget/Financial Attachments” section includes the following:

• Written organization policies regarding fringe benefits

• Organizational fringe rate agreement

Completing Fringe Benefits If you are not requesting any civilian base salary, move to the next section.

Allowable Travel

Travel costs include the costs of transportation, lodging, meals, temporary dependent care, and incidental expenses incurred by personnel while on official business, such as attendance at an award-related meeting or conference when travel is further than 50 miles from program location. Travel and subsistence estimates are based on the contemplated number of trips, places to be visited, length of stay, transportation costs, subsistence allowances, and the recipient’s own travel policies. For additional guidance, please see the Uniform Guidance 2 C.F.R. § 200.475.

When charging travel costs to federal awards, award recipients must indicate the source of travel policies applied (applicant or federal travel regulations). If a recipient does not have a written travel policy, it must adhere to the Federal Travel Regulations (FTR). For information on the FTR and U.S. Government General Service Administration (GSA) per diem rates by

FY 27 COPS Office – Constitutional Protections for Parents – A NASRO SRO TTA Invitational Program Application Resource Guide geographic area, please visit https://www.gsa.gov/travel/plan-book/per-diem-rates. For all applicants (with or without a written travel policy), airfare travel costs must be one of the following: the lowest discount commercial airfare, standard coach airfare, or the Federal Government contract airfare (if authorized and available).

Temporary dependent care costs above and beyond regular dependent care that directly results from conference travel are allowable as long as the costs incurred (1) are a direct result of the individual’s travel for the federal award; (2) are consistent with the recipient’s documented travel policy for all entity travel; and (3) are only temporary during the travel period.

The only individuals traveling who should be charged in this section are those listed in “Civilian personnel.” All other individuals traveling for the project, including participant and consultant travel, should be listed under “Sub-awards” or “Procurement Contracts.” This section should also include any training costs for the primary applicant; all other training costs should be listed under “Sub-Awards,” “Procurement Contracts,” or “Other Costs” as appropriate.

For each travel request, applicants must complete the web-based form. Each trip should be entered as an individual entry rather than a group of trips.

The “additional narrative” section should be used to describe the purpose of the trip, proposed destination, trip duration by day/night, and list of individuals traveling, as well as a detailed cost breakdown for each travel category (lodging, per diem, etc.). The cost breakdown should include

• mode of transportation and proposed fare per trip (airfare, train, etc.) broken down by day;

• mileage allowances if private vehicle will be used;

• per diem rates for the destination per day (including full per diem and travel day per diem); lodging costs per night;

• transportation fees per day;

• parking fees per day.

Additional documentation that may need to be uploaded in the “Budget/Financial Attachments” section includes the following:

• Organizational travel policy

Completing Travel If you are not requesting any travel, training, or conferences, move to the next section.

Allowable Supplies

Supplies means all tangible personal property other than those items described under “Equipment.” Supplies costs consist of those incurred for purchased goods and fabricated parts directly related to an award proposal. Supplies differ from equipment in that they are consumable, expendable, and of a relatively low unit cost, defined as less than $10,000 per unit. Such costs may include paper, printer ink, pens, pencils, laptops, etc. A computing device is a supply if the acquisition cost is less than $10,000, regardless of the length of its useful life.

For broad category requests (such as “office supplies”), explanation for project amounts should be provided with calculations.

Broad grouping of items under supplies will be limited to $50 per month; otherwise items must be individually captured and justified in the budget request.

For any training awards, the COPS Office allows the purchase of flash drives or USB devices to distribute training materials with approval prior to purchasing.

All supply items must be clearly linked to the enhancement or implementation of the project.

For each supply request, applicants must complete the web-based form. The cost should be broken down to the lowest form;

therefore, if you are requesting $50 per month for office supplies, the calculation should be 12 x $50 and not 1 x $600.

FY 27 COPS Office – Constitutional Protections for Parents – A NASRO SRO TTA Invitational Program Application Resource Guide

The “additional narrative” section should be used to describe and justify why the supplies are necessary for the success of the project. Provide any additional calculations that make up the base cost.

Completing Supplies If you are not requesting any supplies, move to the next section.

Allowable Sub-awards

The applicant should distinguish clearly between sub-awards and procurement contracts in allocating any funds to other entities. Pursuant to 2 C.F.R. § 200.1, a sub-award is for the purpose of carrying out a portion of the federal award, and a contract is for the purpose of purchasing goods and services needed to carry out the program or project under the federal award. The substance of the relationship is more important than the form of the agreement in determining whether the recipient of the pass-through funds is a subrecipient or a contractor. The same allowable and unallowable costs that apply to the federal award apply to sub-awards.

Any recipient of an award will be responsible for monitoring sub-awards and contracts in accordance with all applicable statutes, regulations, and guidelines. Primary recipients will be responsible for oversight of subrecipient spending and monitoring specific performance measures and outcomes attributable to the use of COPS Office funds. The recipient will ensure that the award terms and conditions flow down to its subrecipients including all applicable uniform administrative requirements, cost principles, and audit requirements. The recipient will also ensure that subrecipients maintain effective control and accountability over all funds, property, and other assets covered by subawards and that each subrecipient establishes and uses internal fiscal and program management procedures sufficient to prevent fraud, waste, or abuse.

All sub-awards must be clearly linked to the enhancement or implementation of the project. Examples may include the following:

• Training providers

• Subject matter experts

• Partners

For each sub-award request, applicants must complete the web-based form.

Completing Sub-awards If you are not requesting any sub-award costs, move to the next section.

Allowable Procurement Contracts

The applicant should distinguish clearly between sub-awards and procurement contracts in allocating any funds to other entities. Pursuant to 2 C.F.R. § 200.1, a sub-award is for the purpose of carrying out a portion of the federal award, and a contract is for the purpose of purchasing goods and services needed to carry out the program or project under the federal award. Contracts must directly contribute to the implementation or enhancement of the project. The substance of the relationship is more important than the form of the agreement in determining whether the recipient of the pass-through funds is a subrecipient or a contractor. The same allowable and unallowable costs that apply to the federal award apply to sub-awards. Keep in mind that the awarding and monitoring of contracts must follow documented procurement procedures, including full and open competition, pursuant to the procurement standards in 2 C.F.R. §§ 200.317– 200.327, and the issuance of sub-awards must meet the requirements of 2 C.F.R. § 200.331.

FY 27 COPS Office – Constitutional Protections for Parents – A NASRO SRO TTA Invitational Program Application Resource Guide

Consultant expenses include the procurement of goods or services that directly contribute to the implementation or enhancement of the project. The use of a consultant should be more economical than direct employment. Compensation for individual consultant services procured under a COPS Office award must be reasonable and allocable in accordance with Office of Management and Budget (OMB) cost principles, and consistent with that paid for similar services in the marketplace. The services should be commensurate with the rate or salary paid by the primary employer.

Unless otherwise approved by the COPS Office, independent consultant rates will be approved based on the salary a consultant receives from his or her primary employer, as applicable, up to $650 per day (or $81.25 per hour). Please note that this does not mean that the rate can or should be as high as $650 for all consultants. If individuals receive fringe benefits from their primary employer, such fringe benefit costs should not be included in the calculation of consultant rates. A consultant rate justification will need to be submitted for review and approval to the COPS Office for any consultants paid more than $650 per day prior to incurring any costs. Determinations of approval will be made on a case-by-case basis.

Consultant travel costs follow the same guidelines as “Travel” but should be costs associated with consultant travel. These costs should not be reflected in the “Civilian personnel” or “Travel” categories.

All sole source procurements of goods and services (those not awarded competitively) in excess of the simplified acquisition threshold amount (currently $350,000) require prior approval from the COPS Office.

All other consultant-related expenses should be included in this section such as supply and equipment requests. The same guidelines as previously stated in the above sections will apply.

All procurement contracts must be clearly linked to the enhancement or implementation of the project. Examples may include the following:

• Training providers

• Subject matter experts

For each procurement contract request, applicants must complete the web-based form.

The “additional narrative” section should be used to describe and justify the product or services to be procured by sub-award including the nature and scope of goods purchased, price proposals, and length of contract. Procurement contract travel requests should follow the same guidance as the “travel” section. Provide any additional calculations that make up the base cost.

Additional documentation that may need to be uploaded in the “Budget/Financial Attachments” section includes the following:

• Consultant Rate Justification (see the Consultant Rate Justification fact sheet for further guidance)

• Consultant résumés/vitae

• Organizational travel policy

• Sole Source Justification (see the Sole Source Justification fact sheet for further guidance)

Completing Procurement Contracts If you are not requesting any procurement contract costs, move to the next section.

FY 27 COPS Office – Constitutional Protections for Parents – A NASRO SRO TTA Invitational Program Application Resource Guide

Allowable Other Costs

Items not included in the previous categories but that have a direct correlation to the overall success of a recipient’s project objectives and are necessary for the project to reach full implementation will be considered on a case-by-case basis by the COPS Office. Requests that may fall under the “other” category include the following:

• Rent (see next paragraph for more details)

• Software purchases

Rental costs are generally allowable under this funding opportunity when the costs are not included in indirect costs.

Applicants should list square footage cost in the budget. The amount must be based on the space that will be allocated to implement the COPS Office project, not the costs of the entire rental space.

For applicants that anticipate using COPS Office funds to cover only a portion of a particular service they provide, the budget should prorate operational costs like rent and phone service accordingly.

Completing Other Costs If you are not requesting any other costs, move to the next section.

Indirect Costs

Overview of Indirect Costs

Indirect costs means those costs incurred for a common or joint purpose benefiting more than one cost objective and not readily assignable to a particular project but necessary to the operation of the organization and the performance of the project.

Examples of costs usually treated as indirect include those incurred for facility operation and maintenance, depreciation, and administrative salaries.

If a cognizant federal agency has approved your negotiated indirect cost rate, the negotiated rate must be accepted by all federal awarding agencies, unless otherwise capped by federal statute or regulation.

Indirect cost rates may vary depending on your cognizant federal agency determinations. In some cases, project budgets may include more than one rate, particularly when offsite activity is conducted at a location other than the organizations premises.

Note: Ensure the indirect calculation is in accordance with your organization’s indirect cost rate agreement.

Expired Indirect Cost Rate Agreement If your indirect cost rate agreement has expired, you should either renegotiate the rate or request a one-time extension from your cognizant agency. The negotiated cost rate may be extended for up to four years. Once the cognizant federal agency has approved your extension, you must abide by the rate for the agreed-upon time period. No further negotiations regarding indirect cost rates may occur until the extension has expired. At the end of the extension period, you must then negotiate a new indirect cost rate.

De Minimis Indirect Cost Rate If you do not have a current negotiated or provisional indirect cost rate, except for those nonfederal entities described in 2 C.F.R. Part 200, Appendix VII to Part 200, paragraph D.1.b., you may elect to charge a de minimis rate of 15 percent of modified total direct costs (MTDC) which may be used indefinitely. When using this method, cost must be consistently charged as either

FY 27 COPS Office – Constitutional Protections for Parents – A NASRO SRO TTA Invitational Program Application Resource Guide indirect or direct costs but may not be double charged or inconsistently charged as both. Al so, if this method is chosen, then it must be used consistently for all federal awards until such time as you choose to negotiate an indirect cost rate (which may be done at any time). No documentation is required to justify the 15 percent de minimis indirect cost rate. See 2 C.F .R. § 200.414(f).

If you elect to negotiate an indirect cost rate with your cognizant federal agency, a special condition will be added to the award prohibiting the obligation, expenditure, or drawdown of funds reimbursement for indirect costs until an indirect cost rate has been approved by your cognizant federal agency and the appropriate notification has been made retiring the special condition.

For assistance with identifying the appropriate cognizant federal agency for indirect costs, please contact the OCFO Customer Service Center at 800-458-0786 or at ask.ocfo@usdoj.gov. If DOJ is the cognizant federal agency, applicants may obtain information needed to submit an indirect cost rate proposal at https://www.ojp.gov/funding/Apply/Resources/IndirectCosts.pdf.

Exception: If you are a unit of local government in which the Office of Management and Budget (OMB) has not assigned a cognizant federal agency, then you are not required to submit your indirect cost proposal, unless the awarding agency requires a copy of the proposal. Please see the appropriate appendix section in 2 C.F.R. Part 200 as listed above.

Approval of Indirect Cost Rates for Subrecipients

As the direct recipient, you are responsible for approving indirect cost rates for your subrecipients if funded. Such rates must be consistent with the requirements of 2 C.F.R. Part 200. The COPS Office will not approve indirect cost rates beyond the direct recipient level; however, subrecipients who are also direct recipients of federal awards may already have a federally approved indirect cost rate. If your subrecipient has negotiated an indirect cost rate with the Federal Government, then that rate applies.

The subrecipient rates should not be included in this section, but rather under the “Sub-awards” or “Procurement Contracts" sections.

Calculating Direct Cost Base

The following direct cost bases may be used as a distribution base:

• Modified total direct cost (MTDC)—This base includes all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and subawards up to the first $50,000 of each subaward (regardless of the period of performance of the subawards under the award).MTDC excludes equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs, and the portion of each subaward in excess of $50,000. Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs, and with the approval of the cognizant agency.

• Direct salaries and wages—This base includes only the costs of direct salaries and wages incurred by the organization.

• Direct salaries and wages plus fringe benefits—This base includes the costs of direct salary, wages and fringe benefits incurred by the organization.

FY 27 COPS Office – Constitutional Protections for Parents – A NASRO SRO TTA Invitational Program Application Resource Guide

Exclusions in Direct Cost Bases Applicants should pay particular attention to the two areas listed below to ensure that their indirect cost rate application is in compliance with the existing requirements of the government-wide award rules set out in the Office of Management and Budget (OMB) circular and regulations:

• $50,000 Subcontract/Subaward limitation. For institutions of higher education and nonprofit organizations, indirect cost rates negotiated on the basis of modified total direct costs may only be applied against the first $50,000 of any subcontract or subaward under the agreement. This limitation must be applied to all conference-related subcontracts and subawards, including those with hotels and travel agents. (Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 2 C.F.R. § 200.400 et seq.)

• Participant support costs. For nonprofit organizations, in accordance with 2 C.F.R. part 200,Appendix IV to 2 Part 200, paragraph B.2.c.—Indirect (F&A) Costs Identification and Assignment and Rate Determination for Nonprofit Organizations: “The distribution base may be total direct costs (excluding capital expenditures and other distorting items, such as [contracts or]subawards for $50,000 or more), direct salaries and wages, or other base which results in an equitable distribution. The distribution base must exclude participant support costs as defined in§200.1.

Participant support costs.”

Please note that only employees of the nonprofit organization are excluded from the definition of participant support costs.

Costs related to contractors of the nonprofit organization who are acting in the capacity of a conference trainer/instructor/presenter/ facilitator are considered participant support costs. For more information on allowable costs for conferences and training, please visit https://www.ojp.gov/doj-financial-guide-2024.

If you need additional information on an indirect cost rate negotiated agreement, go to the DOJ Grants Financial Guide at https://ojp.gov/financialguide/doj/index.htm.

The “additional narrative” section should be used to describe the breakdown of the calculation as well as provide any additional calculations that make up the base cost. Include the expiration date and the cognizant agency name.

Additional documentation that may need to be uploaded in the “Budget/Financial Attachments” section includes the following:

• Current, signed, federally approved indirect cost rate negotiated agreement. If your organization does not have a provisional or current indirect cost rate negotiated agreement or it is expired and under review, the applicant must submit supporting documents to show the applicant’s cognizant federal agency is reviewing the request. The COPS Office may disallow or freeze access to indirect funds until a provisional or current indirect cost rate negotiated agreement is provided.

Ensure that each type of indirect cost rate (provisional, final, predetermined, fixed, etc.) is identified. For institutions of higher education and other institutions where multiple indirect rates are applied, please enter each indirect rate as a separate line item with calculation breakdown and description for which each rate applies.

Unallowable Costs

Federal Funding Restrictions

Please be advised that COPS Office funding must not be used for the following:

1. To directly or indirectly support or subsidize an educational service agency, state educational agency, local educational agency, elementary school, secondary school, or institution of higher education that requires students to have received a COVID-19 vaccination to attend any in-person education program.

2. To promote gender ideology.

FY 27 COPS Office – Constitutional Protections for Parents – A NASRO SRO TTA Invitational Program Application Resource Guide

3. For projects that provide or advance diversity, equity, inclusion, and accessibility, or environmental justice programs, services, or activities.

4. State and local governments and law enforcement agencies that have failed to protect public monuments, memorials, and statues from destruction or vandalism.

If awarded, and it is determined that the applicant is not in compliance with the funding restrictions, the COPS Office may place a hold on the award and/or take other remedial action.

Requests That Will Not Be Funded

The items listed below are generally considered unallowable and are rarely approved by the COPS Office.

Unallowable Civilian Personnel (Base Salary and Fringe Benefits)

Base Salary

Typically, unallowable civilian personnel costs include, but are not limited to, the following (Note: these are typically unallowable no matter which category they are placed under).

• If your organization charges an indirect cost, those costs normally include the following positions and therefore these positions should not be charged as personnel costs to avoid possible duplication:

o Administration (e.g., director or program head) o Clerical (e.g., secretary or administrative assistant) o Accounting (e.g., controller or bookkeeper) o Procurement (e.g., purchasing director or stockroom clerk) o Housekeeping and maintenance (e.g., custodial and janitorial, repairman, or grounds keeper) NOTE: These positions can be charged directly if the individual is working a significant amount of time on the project. This will be approved on a case-by-case basis, and your narrative should significantly articulate the need to charge these directly if applicable.

• For awards made to states or units of local government (including law enforcement agencies), salaries and benefits for positions (including exempt employees) that are already budgeted with state, local, or Bureau of Indian Affairs (BIA) funds and would be funded in the absence of this COPS Office award are also not allowed.

• Salaries and benefits of personnel that do not work directly on the project.

• Salaries and benefits for contract or consultant personnel (these should be placed under” Sub-awards” or "Procurement Contracts", as applicable).

Unallowable Fringe Benefits

Typically, unallowable fringe benefit costs include, but are not limited to, the following (Note: these are typically unallowable no matter which category they are placed under):

• Bonuses or commissions

• If your indirect cost rate agreement includes fringe benefits, you may not charge these costs directly to the project

Other Unallowable Items

• 3D printers and associated equipment

• Activities run by organizations whose primary focus is Performance Training / Peak Performance Training / Athletic Performance

• Advertising and public relations designed solely to promote the recipient

FY 27 COPS Office – Constitutional Protections for Parents – A NASRO SRO TTA Invitational Program Application Resource Guide

• Ammunition (live and training)

• ATM withdrawal fees

• Bar charges/alcoholic beverages

• Bikes and associated equipment

• Biometric technology, including facial recognition technology

• Body armor and accessories. Body metric equipment such as blood pressure monitors and FitBits

• Body-worn cameras

• Bomb detection technology

• Buses/shuttles/transit vans (purchasing or leasing)

• Certain telecommunication and surveillance video equipment (Telecommunications equipment or services by Huawei Technologies Company or ZTE Corporation (or any subsidiary or affiliate of such entities) and video surveillance, telecommunication equipment, or services by Hytera Communications Corporation, Hangzhou Hikvision Digital Technology Company, or Dahua Technology Company (or any subsidiary or affiliate of such entities) are prohibited).

• Certification to become a Personal Trainer

• Closed-circuit televisions (CCTV)

• Communication boxes

• Commuting costs including to and from program location

• Compensation of federal employees (this category of unallowable costs includes salary payments, consulting fees, or other compensation to full-time federal employees)

• Computer aided dispatch (CAD) systems/records management systems (RMS)

• Conference or event swag, including t-shirts, bags, or mugs

• Construction and renovation costs

• Copiers

• Corporate formation (startup costs)

• Costs exceeding Federal Travel Regulations if no other organizational written policy is supplied that supersedes these established rates

• Costs for audits not required or performed in accordance with the Office of Management and Budget (OMB) Circular A-133 or 2 C.F.R. Part 200 Subpart F – Audit Requirement are unallowable. If the applicant organization did not meet the applicable expenditure threshold during the organization’s fiscal year, the cost of any audit performed may not be charged to the award

• Costs incurred for intramural activities, student publications, student clubs, and other student activities

• COVID-19 test kits

• Credit card fees

• Criminal intelligence systems

• Displays, demonstrations, or conference exhibit displays such as backdrops and retractable banners

• Electronic control weapons

• Entertainment, including amusement, diversion, social activities, and any associated costs (e.g., tickets to shows or sports events, meals, lodging, rentals, transportation, and gratuities)

• Equipment with a physical wellness focus (saunas, cold plunges)

• Extracurricular expenses for youth programs, including t-shirts, meal plans, giveaways, swag bags, and games

FY 27 COPS Office – Constitutional Protections for Parents – A NASRO SRO TTA Invitational Program Application Resource Guide

• Firearm investigation equipment

• Fitness equipment and supplies (including yoga equipment)

• Floor and wall mats/pads

• Food and beverages at conferences, meetings, or trainings

• Foreign travel

• Fuel for general patrol vehicles

• General law enforcement vehicles, including patrol cars and leased vehicles

• Golf carts/motorized personal vehicles

• GPS and E-Z Pass rentals (when renting a car)

• GPS devices

• Gunshot detection equipment and technology

• Gym memberships and subscriptions

• Handcuffs, weapons, and ammunition (including training ammunition)

• Health screenings

• Land acquisition including renting, leasing, or construction of buildings or other physical facilities

• Laser spectroscopy devices

• Laundry services while on travel

• License plate readers (LPR) and associated software

• Live animals (including dogs and horses) and associated costs, such as food, transportation, and veterinary expenses

• Local travel costs lodging, meals, per diem, or transportation costs) within a 50-mile radius of the program location, including (but not limited to) mileage reimbursement, rental cars, parking fees, and/or taxi fare for local travel

• Maintenance and enhancements (such as mounts) of patrol vehicles

• Martial arts training

• Massages (i.e. therapeutic or otherwise)

• Massage chairs and associated equipment

• Membership fees to organizations whose primary activity is lobbying

• Metal detectors

• Mobile data terminals (MDT)

• Non-motorized vehicles

• Office rental/lease space, except for costs proportionate to work conducted under this funding opportunity (if included within an indirect cost rate negotiated agreement)

• Opioid reversal agents such as naloxone

• Paying for meals other than your own

• Personal protective equipment or gear

• Promotional items and memorabilia, including challenge coins, models, gifts, and souvenirs

• Publishing services (the COPS Office provides editing, graphic design, and printing services for deliverables and other project materials; therefore, these costs cannot be directly charged unless approved on a case-by-case basis)

• Radios for law enforcement

FY 27 COPS Office – Constitutional Protections for Parents – A NASRO SRO TTA Invitational Program Application Resource Guide

• Recreation equipment and supplies (including tents, coolers, and frisbees)

• Rental costs are not allowable for property owned by the applicant or if the applicant has a financial interest in the property. In this case only the costs of ownership, including maintenance costs, insurance, depreciation, utilities, etc., are allowable costs. The applicant must indicate in the budget narrative whether or not they own the space that will be rented.

• Robotic cameras

• Scholarships, fellowships, and other programs for student aid (exceptions are for institutions for higher education)

• Servers

• Shared items between projects—if supplies or equipment is to be used for concurrent projects, this should be captured in your indirect costs. If your organization does not have an indirect cost rate agreement, this may be proportionally charged as direct with prior approval.

• Sleep pods

• Surveillance equipment and supplies

• Sworn officer salaries and fringe benefits (except sworn overtime and related overtime FICA, worker’s compensation, and unemployment compensation fringe benefits – see allowable other costs section above)

• Tactical equipment and supplies

• Thermal imaging devices

• Tips/gratuities

• Traffic equipment (such as cones, message boards)

• Trailers

• Trophies, medals, certificates, and other awards

• Unmanned aerial vehicles (drones).

• Vehicle maintenance costs (oil changes, fuel costs, vehicle insurance, etc.)

• Uniforms and associated accessories

Please note that this is not an exhaustive list of all unallowable expenses, and items not listed may be deemed unallowable by the COPS Office. Including costs determined to be unallowable in your application could result in reduced likelihood of receiving an award. If an award is made, unallowable costs included in the proposed budget are likely to be cut from the final award amount.

Applicants wishing to request funds for items that appear on the list(s) of generally unallowable items should provide clear, detailed justifications within their budget narratives for why these items are: 1) needed to accomplish their goals; and 2) how the project is not able to be completed successfully without that specific item. This should be included for each item requested that is listed as generally unallowable. While exceptions are unlikely to be made, the COPS Office will review each request on a case-by-case basis.

FY 27 COPS Office – Constitutional Protections for Parents – A NASRO SRO TTA Invitational Program Application Resource Guide

Application Contents and Format The COPS Office will only consider applications that contain all required parts, which are marked REQUIRED below. Refer to the DOJ Grant Application Submission Checklist for application instructions. All supporting documents and resources for this program will be provided by the COPS Office program manager.

Please do not include any content, including attachments or language within your application, commenting on, modifying, challenging, and/or editing the grant requirements, including the terms and conditions. Such content, if included, will not be reviewed or considered when evaluating your application, nor will any attachment from an applicant unilaterally change the terms of a grant if awarded.

Standard Applicant Information – REQUIRED Review and edit as needed the information imported from the SF-424 submitted in…