Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

The following resources are provided to aid grantees in the administration of Federal grants awarded by the Department of Education.

Laws, Regulations and Guidance

OMB Guidance for Federal Financial Assistance

The Office of Management and Budget (OMB) has updated the OMB Guidance for Grants and Agreements, now known as the OMB Guidance for Federal Financial Assistance. These revisions included incorporating specific statutory requirements and providing clarification on sections that grantees may have interpreted differently in the previous version. Additionally, OMB focused on enhancing readability by using plain language, improving the document's flow, and standardizing the use of terms. Furthermore, the revisions aimed to enhance the management, transparency, and oversight of Federal financial assistance by ensuring that the guidance is more accessible and easily understandable for all stakeholders.

Uniform Guidance (2 CFR Part 200): 2 CFR Part 200 establishes uniform administrative requirements, cost principles, and audit requirements for Federal awards to non-Federal entities.

• ED's Adoption of the Uniform Guidance (2 CFR 3474)
• 2024 Revised Uniform Guidance: ED's Effective Date & FAQs
• Cost Principles (2 CFR 200 Subpart E)
• Indirect Costs (2 CFR 200.414)
• Audit Requirements (2 CFR 200 Subpart F)

The Education Department General Administrative Regulations (EDGAR)

Education Department General Administrative Regulations (EDGAR): Consists of administrative regulations governing Department of Education grant programs found in parts 75, 76, 77, 79, 81, 82, 84, 86, 97, 98 and 99 of Title 34 of the Code of Federal Regulations of 34 CFR; a document issued by ED that contains a reprint of these regulations.

• Part 75—Direct Grant Program
• Part 76—State-Administered Program (current version)
• Part 77—Definitions That Apply to Department Regulations (current version)
• Part 79—Intergovernmental Review of Department of Education Programs and Activities (current version)
• Part 81—General Education Provisions Act Enforcement (current version)
• Part 82—New Restrictions on Lobbying (current version)
• Part 84—Governmentwide Requirements for Drug-Free Workplace (Financial Assistance) (current version)
• Part 86—Drug and Alcohol Abuse Prevention (current version)
• Part 97—Protection of Human Subjects (current version)
• Part 98—Student Rights in Research, Experimental Programs, And Testing (current version)
• Part 99—Family Educational Rights and Privacy (current version)

Grants Administration Training

• Online Computer-based Grants Training Courses
• Recorded Overview of the Revisions to Title 2 CFR Part 200 (Uniform Guidance)

Other Resources

Build America Buy America Waivers: A link to BABAA guidance and resources.

ED Indirect Cost Guidance: A Web site with guidance for all things Indirect Costs. The site provides the definitions to Indirect Costs and indirect cost rate; how are indirect cost rates determined; provides a Cost Policy Statement Sample; Instructions for Fixed Indirect Cost Rate Calculation using IRS Form 990; option to Request for Technical Assistance; Guidance for Cost Allocation Guide for State and Local Governments; HHS Implementation Guide for State; Local and Indian Tribal Governments (ASMB C-10).

FAQS on Using Federal Funds For Food, Conferences, and Meetings:  A link to an FAQ document on How To Appropriately Use Federal Funds for Food, Conferences, and Meetings.

FSRS.gov: The FFATA Subaward Reporting System (FSRS) is the reporting tool Federal prime awardees (i.e., prime contractors and prime grants recipients) use to capture and report subaward and executive compensation data regarding their first tier subawards. The sub-award information entered in FSRS will then be displayed on www.USASpending.gov.

Guidance and Decision Tree on Risk Mitigation When Applicants Are Missing Single Audits: Defines the types of indirect cost rates that applicants may include in their applications.

Office of Federal Financial Management: OFFM in the Executive Branch develops and implements the coordinated policy with Federal Chief Financial Officers to assure that Federal financial management practices support effective delivery of service across the United States Federal government. This website houses the 2023 Compliance Supplement, which is a thorough Federal government guide created by OMB and used in auditing Federal assistance and federal grant programs, as well as their respective recipients.

Program Laws and Guidance: A link to legislation, regulations, guidance, and other policy documents related to Department of Education grant programs and education policy.

Reporting Subaward and Executive Compensation Information (2 CFR 170): 2 CFR 170 provides guidance to Federal awarding agencies on reporting Federal awards and establishes requirements for recipients' reporting of information on subawards and executive total compensation, as required by the Federal Funding Accountability and Transparency Act of 2006 (Pub. L. 109-282), as amended by section 6202 of Public Law 110-252, (i.e., the Transparency Act).

SAM.gov: The System for Award Management (SAM.gov) is an official website of the U.S. Government in which anyone or any entity wishing to do business with the Federal government must register. Additionally, individuals and entities may update, renew, or check the status of their registrations and may also search for registrations, exclusion records, assistance listings, and contract opportunities.

USASpending.gov: A searchable Web site, accessible to the public at no cost, which includes for each Federal award: 1) the name of the entity receiving the award; 2) the amount of the award and executive compensation data; 3) information on the award including transaction type, funding agency, etc.; 4) the location of the entity receiving the award; 5) the unique FAIN of the entity receiving the award; and 6) first-tier subaward data (including subaward amounts and executive compensation data), which is provided by FSRS.

U.S. Department of Education's Guidance Homepage: A link to each Principal Office Component's (POCs) guidance inventory.

Contacts for More Information

• Your Education Program Contact (see Block 3 of your Grant Award Notification)