The new regulations from the Office of Management and Budget (OMB), codified as Title 2 of the Code of Federal Regulations (2 CFR) Part 200, were incorporated into general federal regulation on Dec. 26, 2014. The new regulations govern all federal grants awarded by the US Department of Education (USDE) to the state or to an LEA on or after that date. Grants
awarded before Dec. 26, 2014, will continue to be governed by the OMB
circulars that were in effect when the grant was awarded.
This change resulted in major changes to 34 CFR, known as the Education Department General Administrative Regulations (EDGAR). The new EDGAR
consists of multiple parts and regulations. For a complete description of the
federal regulations that apply to federal education grant awards, visit USDE’s EDGAR
Prior Approval, Disclosure, and Justification Forms under the New EDGAR
The new EDGAR requires local educational agencies (LEAs) to request approval from or provide justification to the state educational agency before taking certain actions involving grant funds. TEA has developed forms for LEAs to use in requesting approval or providing justification.
Other forms are also available to justify specific costs. Those are submitted with some grant applications or maintained locally, as specified in the application's program guidelines.
Application of Required Grant Documents
To incorporate the differing regulations in place before and after Dec. 26, 2014, TEA has developed two versions of the documents that are required to be part of every TEA grant agreement. The following pages of the TEA website include links to the General and Fiscal Guidelines and General Provisions and Assurances:
- General and Fiscal Guidelines: Apply the version titled "General and Fiscal Guidelines (through Dec. 25, 2014)" for grants awarded before Dec. 26, 2014. For grants awarded on or after Dec. 26, 2014, apply the version titled "General and Fiscal Guidelines: The New EDGAR."
- Provisions and Assurances: Apply the version of the General Provisions and Assurances tagged "(through Dec. 25, 2014)" for grants awarded before Dec. 26, 2014. For
grants awarded on or after Dec. 26, 2014, apply the version titled
"General Provisions and Assurances: The New EDGAR."
TEA Grantee Guidance
For your convenience, TEA has compiled all parts of the new EDGAR (34
CFR 75, 34 CFR 76, 34 CFR 77, 34 CFR 81, 2 CFR 200, and 2 CFR 3474) into
a single document. This PDF version of the new EDGAR (revised Nov. 3, 2015, to incorporate new FAPIIS regulations) is
unofficial and not legally binding. It was prepared for review and
discussion purposes only.
TEA staff is continuing to
analyze the new EDGAR as new information becomes available to determine how the new regulations will
change existing policies and procedures. As that analysis proceeds, TEA is
periodically issuing information to prepare grantees for the change in
New EDGAR Regulations Frequently Asked Questions (FAQ)
TEA has developed the
following preliminary guidance document applicable to all federally funded
grant programs administered by the agency. Except where a question specifies a
particular type of subgrantee, such as an education service center (ESC), all responses
are intended for TEA subgrantees, primarily independent school districts
(ISDs), charter schools, and ESCs.
This FAQ will be updated as further information becomes
version 5 of the EDGAR FAQ addresses recently asked questions and changes made
at the federal level. In particular, see questions 1.15, 1.19, 1.20, 5.3, 6.4,
6.7, 6.9, 7.1, 7.11, and 9.7. for clarification. New questions include 7.17
through 7.35. The
format is also changed to help the reader easily identify the new questions
added to the end of each applicable section.
Internal Controls Handbook
Under the new EDGAR, all subgrantees must implement internal controls for the administration of their federal grants. Refer to the Internal Controls Handbook for guidance on how to implement your required system of internal controls.
The New EDGAR Training and Presentations
To prepare you for the changes you will
encounter in administering your 2015–2016 grants, TEA held the
following training and information sessions on the new EDGAR.
On March 2–3, 2015, TEA held a comprehensive overview training on the new EDGAR. The following links lead to the training materials used on those two days:
Education Service Center Cluster Site Trainings
In March and April 2015, TEA held cluster site
trainings at selected education service centers (ESCs) throughout the state. Use
the following links to open the materials used in those trainings:
OMB Circulars Being Replaced
Grants awarded before Dec. 26, 2014 (including most grants issued for the 2014–2015 school year), continue to be governed by the OMB circulars that were in effect when the grant was awarded and that are included in the following list.
For grants awarded on or after Dec. 26, 2014, 2
CFR 200 replaces the following
existing OMB circulars.
- A-21, Cost Principles for Educational Institutions (applicable to institutions of higher education [IHEs])
- A-50, Single Audit Act Follow Up (applicable to
- A-87, Cost Principles for State, Local and Indian Tribal Governments (applicable to local educational agencies [LEAs],
including all open-enrollment charter schools, and education service centers
- A-89, Catalog of Federal Domestic Assistance
- A-122, Cost Principles for Non-Profit Organizations
- A-102, Grants and Cooperative Agreements With State and Local Governments (applicable to LEAs and ESCs)
- A-110, Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations (applicable to IHEs and nonprofits)
- A-133, Audits of States, Local Governments and Non-Profit Organizations and A-50, Audit Followup (applicable to all entities)
Federal Information Resources
The following links lead to resources describing the background, context, and implementation of the new regulations:
- The new EDGAR: Refer to this US Department of Education page for consolidated links to the new regulations and other federal training and information resources.
Order 13563: Issued on Jan. 18, 2011, this
is the directive that initiated the regulatory overhaul. In it, President Obama
calls upon all federal agencies to review and
consolidate their regulations with the goals
of making them cost effective, less burdensome, and more beneficial and of giving them a performance rather than a
memorandum on administrative flexibility: Issued on Feb. 28, 2011, this memorandum is where President Obama directs the OMB to facilitate the regulation
review and consolidation process.
- Council on Financial Assistance and Reform (COFAR): OMB created COFAR to work with key stakeholders in developing
new rules. COFAR has developed many helpful resources, including FAQ documents,
webcast videos, presentation slides, crosswalks, and side-by-side charts.
- OMB Policy Statements on Uniform Grant Guidance: On this page, OMB has posted a variety of crosswalks that compare various elements of the old and new guidance.