Title 2 of the Code of Federal Regulations (2 CFR) Part 200 was incorporated into general federal regulation on Dec. 26, 2014. These 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.
As a result of this change, the Education Department General Administrative Regulations (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 EDGAR
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
The regulations are incorporated in two documents that are part of TEA's standard grant application:
TEA Grantee Guidance
For your convenience, TEA has compiled all parts of 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 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.
EDGAR 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
The FAQ is formatted to help the reader easily identify the new questions
added to the end of each applicable section.
Internal Controls Handbook
Under 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.
EDGAR Training and Presentations
To prepare for changes
encountered in administering 2015–2016 grants, when 2 CFR Part 200 went into effect, TEA held the
following EDGAR training and information sessions.
On March 2–3, 2015, TEA held a comprehensive EDGAR overview training. 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 Replaced
CFR 200 replaced 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 Follow-up (applicable to all entities)
Federal Information Resources
The following links lead to resources describing the background, context, and implementation of the new regulations:
- 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.