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

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

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 C.F.R.; a document issued by ED that contains a reprint of these regulations.

Reporting Subaward and Executive Compensation Information (2 C.F.R. 170): 2 C.F.R. 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).

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

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

Training Resources

Other Resources

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 2020 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.

Discretionary Grantmaking at ED: This publication provides a nontechnical summary of ED’s discretionary grants process and the statutes and regulations that govern it. This Document describes how grant programs that are created by Congress are administered by ED, and how the public goes about applying for and receiving discretionary grants.

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.

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).

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.

Contacts for More Information

Last Modified: 01/04/2022