Uniform Grants Guidance (UGG)/EDGAR
Uniform Grants Guidance (UGG):
The US Office of Management and Budget (OMB), a branch of the Executive Office of the President, prepares and updates circulars that establish cost principles, administrative requirements, and audit requirements associated with the administration of federal funds. Numerous OMB circulars have now been combined into one circular in an effort to streamline guidance, ease administrative burden, and strengthen oversight over federal funds to reduce risks of waste, fraud, and abuse.
The final Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 2 CFR Part 200 (referred to as Uniform Grants Guidance or UGG) supersedes the following OMB circulars and consolidates into a uniform set of rules:
  • A-21 Cost Principles for Educational Institutions (Institutions of Higher Education - IHE), (codified at 2 CFR Part 220)
  • A-87 Cost Principles for State, Local and Indian Tribal Governments (applicable to state education agencies and local educational agencies, including independent school districts, open-enrollment charter schools, and education service centers), (codified at 2 CFR Part 225)
  • A-89 Federal Domestic Assistance Program Information
  • A-102 Grant Awards and Cooperative Agreements with State and Local Governments (34 CFR Part 80)
  • A-110 Uniform Administrative Requirements for Awards and Other Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations (applicable to IHEs and nonprofits), 2 CFR part 215 (34 CFR Part 74)
  • A-122 Cost Principles for Non-Profit Organizations, 2 CFR part 230 (codified at 2 CFR Part 230)
  • A-133 Audits of States, Local Governments and Non-Profit Organizations
All Federal grants awarded by the US Department of Education (USDE) on or after December 26, 2014 are subject to the Uniform Grants Guidance, 2 CFR Part 200.
USDE (US Department of Education) Guidance on Uniform Grants Guidance
EDGAR (Education Department General Administrative Regulations):
In addition to compliance with the Uniform Grants Guidance, state educational agencies, independent school districts, open-enrollment charter schools and education service centers must also comply with EDGAR.

Whereas the Uniform Grants Guidance pertains to all entities that receive federal awards, EDGAR pertains to all entities that receive federal education awards.

EDGAR includes, but is not limited to:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Grants Guidance)
34 CFR 75 Direct Grant Programs
34 CFR 76 State-Administered Programs
34 CFR 77 Definitions
34 CFR 81 General Education Provisions Act (GEPA) - Enforcement
Entire EDGAR
Uniform Grants Guidance/EDGAR Resources:
Brustein & Manasevit, PLLC
Council on Financial Assistance Reform (COFAR)and USDE
Texas Education
Denise Dusek
Phone: (210) 370-5378
Fax: (210) 370-5743
Contact Denise Dusek