FISCAL GUIDANCE

 

GENERAL FISCAL GUIDANCE

General Fiscal Guidelines apply to all federal grants that DPI administers and as such, all finance officers and program directors should be familiar with them. The "General and Fiscal Guidelines Under Uniform Grant Guidance" (PDF COMING SOON) applies to grants issued on or after Dec. 26, 2014.

 

HANDBOOKS AND OTHER GUIDANCE DOCUMENTS

The Division is in the process of finalizing the following guidance documents to assist grantees in administering their grants:

  • Grant Management Handbook (PDF)
  • Internal Controls Handbook (PDF)
  • Federal Time and Effort Reporting Guidance Handbook (PDF)
  • Substitute System of Time-and-Effort Reporting Handbook (PDF)
  • Indirect Cost Handbook (PDF)

 

PROVISIONS AND ASSURANCES

Depending on the federal grant program, various provisions and assurances may apply. Currently, each DPI program office incorporates an assurances document into the grant application. The Division is in the process of reviewing the individual assurance documents with the intent to develop an agency wide "General Provisions and Assurances Under the Uniform Grant Guidance" document that will apply to all grants that DPI administers. The "General Provisions and Assurances Under Uniform Grant Guidance" will apply to grants issued on or after December 26, 2014.

 

FEDERAL REGULATIONS

The Code of Federal Regulations details how statutory authority is to be interpreted. Title 34 of the Code of Federal Regulations (34 CFR), known as the Education Department General Administrative Regulations (EDGAR), pertains to federal grants administered by DPI. With the incorporation of the new Uniform Grant Guidance into general federal regulation, EDGAR has been updated. 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 website.

 

GRANTS AWARDED ON AND AFTER DECEMBER 26, 2014

Regulations from the Office of Budget and Management (OMB), codified as Title 2 of the Code of Federal Regulations (2CFR) Part 200, govern all federal grants awarded by the US Department of Education (USDE) to the state or to LEAs and other subrecipients awarded on or after December 26, 2014. Refer to the Uniform Grant Guidance page (COMING SOON) for details on Uniform Grant Guidance (UGG) and the revised Education Department General Administrative Regulations (EDGAR).

 

GRANTS AWARDED BEFORE DECEMBER 26, 2014

Grants awarded before December 26, 2014, continue to be governed by the following OMB circulars, which were in effect when the grants were awarded:

  • A-21, Cost Principles for Educational Institutions: Applies to institutions of higher education
  • A-87, Cost Principles for State, Local, and Indian Tribal Governments: Applies to LEAs and charter schools
  • A-102, Grants and Cooperative Agreements with State and Local Governments
  • A-122, Cost Principles for Nonprofit Organizations: Applies to nonprofit organizations
  • A-133, Audits of States, Local Governments, and Nonprofit Organizations

 

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