Thu, 07/23/2026 - 14:10
07/23/2026 - 14:37
Opioid Restitution Fund Grantee Support
Opioid Restitution Cost Guides
- ORF Indirect Cost Guide
This guide offers detailed guidance on how Opioid Restitution Fund grantees should define, allocate, calculate, document, and monitor indirect costs. It explains direct versus indirect costs, allowable allocation methods—including the de minimis indirect cost rate and Modified Total Direct Costs (MTDC)—and outlines documentation, reporting, and record-retention requirements to support compliance and fiscal accountability.
- ORF Indirect Cost Job Aid
This quick reference guide provides an overview of indirect cost principles for Opioid Restitution Fund grantees. It explains the distinction between direct and indirect costs, outlines allowable methods for allocating indirect costs, and highlights key compliance considerations to ensure grant funds are used in accordance with applicable rules and regulations.
Opioid Restitution Fund Grant Policies & Procedures
- Financial Policies for Opioid Restitution Fund Grantees
This document outlines financial policies that ORF grantees must follow to remain in compliance with their grant agreements. Topics include financial reporting, indirect costs, staff time allocation, budget structure, expenditure sampling, and partial invoice payment. Policies are subject to periodic updates by MORP, with changes marked in each new version.
- Program Income Determination and Attestation Form
Grantees should complete the Program Income Determination and Attestation Form for their project if any program income is earned during the grant period. All cases where program income is earned should be discussed with the assigned MORP project managers.