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Frequently Asked Questions on Changes to the Uniform Grant Guidance

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This FAQ document from the U.S.Department of Education addresses common questions about April 2024 revisions to Title 2 of the Code of Federal Regulations (CFR). Specifically, it focuses on 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and describes changes that apply to Department of Education grants, including IDEA Part C and Part B grants. The FAQ explains when the revisions go into effect and changes to the de minimis indirect rate, prior approval requirements, and audit requirements.

Topics

  • Part C
    • Indirect Cost/Cost Allocation Plan
    • Use of Funds
  • Part B
    • Allocation of IDEA Part B Subgrants to LEAs
    • State Set-Aside

Date

Jul 2024

Author

U.S. Department of Education

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The Center for IDEA Fiscal Reporting (CIFR) is a partnership among WestEd, AEM Corporation, American Institutes for Research (AIR), Emerald Consulting, the Frank Porter Graham Child Development Institute at the University of North Carolina at Chapel Hill, the Center for Technical Assistance for Excellence in Special Education (TAESE) at Utah State University, and Westat. The Improve Group is CIFR's external evaluator.

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