EDGAR Materials and Resources

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 website.

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 available.

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.

Statewide Training

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

      2 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 all entities)
      • 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 [ESCs])
      • 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.
      •  Executive 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 compliance focus.
      • Presidential 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.