DOL - NOTICE OF AWARD 090826.PDF

Department of Labor Notice of Award
Award# 26S60EI000005-01-00
FAIN# 26S60EI000005
Federal Award Date: 09/08/2026
Recipient Information Federal Award Information
1. Recipient Name 11. Award Number
MARICOPA COUNTY SUPERINTENDENT OF 26S60EI000005-01-00
12. Unique Federal Award Identification Number (FAIN)
SCHOOLS
26S60EI000005
4041 N Central Ave STE 1100 13. Statutory Authority
Phoenix, AZ 85012-3311 Section 2226 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6646).
14. Federal Award Project Title
2. Congressional District of Recipient Innovative Approaches to Literacy 84.215G - 2026
03
3. Payment System Identifier (ID)
1866000472C4 15. Assistance Listing Number
4. Employer Identification Number (EIN) 84.215
16. Assistance Listing Program Title
866000472
5. Data Universal Numbering System (DUNS) IAL
6. Recipient’s Unique Entity Identifier (UEI) 17. Award Action Type
JLJNMJ6C9R76 New
18. Is the Award R&D?
7. Project Director or Principal Investigator
No
Lori Renfro
lori.renfro@maricopa.gov Summary Federal Award Financial Information
6025749114
19. Budget Period Start Date 10/01/2026 - End Date 09/30/2031
20. Total Amount of Federal Funds Obligated by this Action $5,387,586.00
8. Authorized Official
20a. Direct Cost Amount $4,949,410.00
Lori Renfro
20b. Indirect Cost Amount $438,176.00
lori.renfro@maricopa.gov
21. Authorized Carryover $0.00
6025749114
22. Offset $0.00
23. Total Amount of Federal Funds Obligated this budget period $0.00
Fe deral Agency Information
24. Total Approved Cost Sharing or Matching, where applicable $0.00
Office of Elementary and Secondary Education
25. Total Federal and Non-Federal Approved this Budget Period $5,387,586.00
9. Awarding Agency Contact Information 26. Period of Performance Start Date 10/01/2026 - End Date 09/30/2031
Jonathan-Cory Jackson
jonathan.jackson@ed.gov 27. Total Amount of the Federal Award including Approved
Cost Sharing or Matching this Period of Performance $5,387,586.00
(202) 987-1607
28. Authorized Treatment of Program Income
10.Program Official Contact Information ADDITIONAL COSTS
Kristin Mitchell 29. Grants Management Officer – Signature
kristin.mitchell@ed.gov
Venitia Richardson
(202) 987-0803
30. Remarks
All application components submitted for the DOL-OESE-33831 grant solicitation are hereby incorporated by reference.
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Department of Labor Notice of Award
Award# 26S60EI000005-01-00
FAIN# 26S60EI000005
Federal Award Date: 09/08/2026
Recipient Information 33. Approved Budget
(Excludes Direct Assistance)
Recipient Name I. Financial Assistance from the Federal Awarding Agency Only
MARICOPA COUNTY SUPERINTENDENT OF II. Total project costs including grant funds and all other financial participation
SCHOOLS a. Salaries and Wages $2,916,890.00
4041 N Central Ave STE 1100
b. Fringe Benefits $805,077.00
Phoenix, AZ 85012-3311
c. Total Personnel Costs $3,721,967.00
d. Equipment $0.00
Congressional District of Recipient
03 e. Supplies $644,682.00
Payment Account Number and Type f. Travel
$152,761.00
1866000472C4
Employer Identification Number (EIN) Data g. Construction $0.00
866000472 h. Other $0.00
Universal Numbering System (DUNS)
i. Contractual $430,000.00
Recipient’s Unique Entity Identifier (UEI) j. TOTAL DIRECT COSTS $4,949,410.00 $4,949,410.00
JLJNMJ6C9R76
k. INDIRECT COSTS $438,176.00 $438,176.00
31. Assistance Type l. TOTAL APPROVED BUDGET $5,387,586.00 $5,387,586.00
Discretionary Grant
m. Federal Share $5,387,586.00 $5,387,586.00
32. Type of Award
Other n. Non-Federal Share $0.00 $0.00
34. Accounting Classification Codes
FY-ACCOUNT NO. DOCUMENT ADMINISTRATIVE OBJECT ASSISTANCE AMT ACTION FINANCIAL APPROPRIATION
NO. CODE CLASS LISTING ASSISTANCE
0501742626BR20260174090426MP2A00A0000AOWI00AOWI00 EI00000522J DOLEI 410023 84.215 $5,387,586.00 01742626BR
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AWARD ATTACHMENTS
MARICOPA COUNTY SUPERINTENDENT OF SCHOOLS 26S60EI000005-01-00
1. Front Loading Grant Condition
2. Terms and Conditions
3. PMS Access Instructions for OESE

Grant Condition for 2026 CGSA Award
Frontloading:
This grant includes frontloaded funds. The grantee may not access these funds for the
subsequent budget year until, among other requirements: (1) a complete and timely report
including current performance and financial information is submitted and accepted by the
Department per 34 CFR 75.118; (2) the Department determines that the grant will continue
under 34 CFR 75.253(a), including confirming the grant remains in the federal government’s
best interest; and (3) the Department communicates this continuation determination to
the grantee. The Department may update the grant’s general terms and conditions in
accordance with 2 CFR 200.211(c). If any changes are made, the Department will notify the
grantee and specify when the updates will take effect.

Discretionary GAN Attachment
Revised 7/2026
GOVERNMENT-WIDE ADMINISTRATIVE STATUTORY AND NATIONAL
POLICY REQUIREMENTS FOR
U.S. DEPARTMENT OF EDUCATION AWARDS
OVERVIEW
This portion of the Grant Award Notification (GAN) Attachment describes Federal government-
wide sources of laws and policies that apply to grantees and subgrantees of Federal awards issued by
the U.S. Department of Education (ED).1 The sources of Federal government-wide laws and policy
include the U.S. Constitution, statutes, regulations, executive orders, and statements of policy. By
accepting this award, grantees must comply with 34 CFR 75.700, including all applicable
executive orders. Grantees throughout the course of their grant must use Federal funds in
accordance with executive orders currently applicable to their Federal award, to ensure project
activities align with the interests of the Federal government.
This Attachment compiles many of the laws and policies that apply to awards; however, it is not
intended to be an exhaustive list or to reproduce the full text. Some laws and policies are only
applicable to awards with certain types of activities or to certain types of recipients. Additionally,
ED award terms and conditions may incorporate statutes, regulations, or policies specific to an
award.
Please note that some sources use different terms for grantee such as recipient. Per 34 CFR Part 77–
Definitions that Apply to Department Regulations, ED uses grantee to mean the legal entity to which
a grant is awarded and is accountable to the Federal Government for the use of the funds provided.
Subgrantee means the government or other legal entity to which a subgrant is awarded and that is
accountable to the grantee for the use of the funds provided.
APPLICABILITY OF LAWS AND POLICIES
The legal order of precedence determines the order in which laws and policies may apply to
Federal awards. The following list includes examples of the types of laws and policies, and is not
an exhaustive list:
• U.S. Constitution
• Program-Specific Authorizations and Appropriations
• Single Audit Amendments Act of 1996
• Federal Funding Accountability and Transparency Act of 2006 (FFATA)
• Digital Accountability and Transparency Act of 2014 (DATA Act)
• Grant Reporting Efficiency and Agreements Transparency Act of 2019 (GREAT Act)
• Uniform Administrative Requirements, Cost Principles, and Audit Requirements: 2
CFR Part 200 as adopted as regulations of ED in 2 CFR 3474.
• Education Department General Administrative Regulations: 34 CFR Parts 75, 76, 77, 79,
etc. (ED-specific)
o 34 CFR Part 75–Direct Grant Programs
1 The content in this portion of the GAN Attachment consolidates information previously included in separate GAN
Attachments and Enclosures.
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o 34 CFR Part 76–State-Administered Formula Grant Programs
o 34 CFR Part 77–Definitions that Apply to Department Regulations
o 34 CFR Part 79–Intergovernmental Review of Department of Education Programs and
Activities
• Executive Orders
• Office of Management and Budget Memoranda (OMB Memos)
• ED and Program-specific guidance such as grant notices, Frequently Asked Questions, and
other program announcements
The following general condition is applicable to all grantees:
Grantees must not use Federal funds under this project in any manner that violates the United
States Constitution, Title VI or Title VII of the Civil Rights Act of 1964 (42 U.S.C. 2000d et seq. or
42 U.S.C. 2000e et seq.), Title IX of the Education Amendments of 1972 (20 U.S.C. 1681 et seq.),
section 504 of the Rehabilitation Act (29 U.S.C. 794), the Age Discrimination Act of 1975 (42
U.S.C. 6101 et seq.), Title II of the Americans with Disabilities Act of 1990 (42 U.S.C. 12131 et
seq.), the Boy Scouts of America Equal Access Act of 2001 (20 U.S.C. 7905), section 117 of the
Higher Education Act of 1965, as amended (20 U.S.C. 1011f), or other applicable Federal law.
Please note the provisions of Executive Orders 14151, 14168, 14173, and 14190 as well as the U.S.
Department of Justice’s July 29, 2025, non-regulatory “Guidance for Recipients of Federal
Funding Regarding Unlawful Discrimination,” which clarifies the application of Federal
antidiscrimination laws to programs or initiatives that may involve discriminatory practices,
including those labeled as Diversity, Equity, and Inclusion (“DEI”) programs.
Such activities may risk violating Federal civil rights laws and may jeopardize Federal funding.
This includes any discriminatory equity ideology in violation of a Federal anti-discrimination law.
A definition of “discriminatory equity ideology” is contained in Section 2(b) of Executive Order
14190.
Additionally, grantees must comply with all “Financial Assistance General Certifications and
Representations” annual registration requirements made in SAM.gov, including any provisions in
the annual registration that address civil rights, DEI programs or activities, and support of illegal
aliens.
To the extent that a grantee uses grant funds for such unallowable activities, ED may take
appropriate enforcement action including the potential recovery of funds, or may pursue
termination or non-continuation. The Grant Award Notification document accompanying your
award may contain further terms and conditions, as necessary, to ensure grantee compliance with
applicable laws, regulations, and administrative priorities.
FINANCIAL ASSISTANCE GENERAL CERTIFICATIONS AND REPRESENTATIONS
All applicants, grantees, and subgrantees of Federal financial assistance are required to register
in the System for Award Management (SAM.gov) and obtain a Unique Entity Identifier (UEI)
before receiving an award per 2 CFR Part 25, Unique Entity Identifier and System for Award
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Discretionary GAN Attachment
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Management.
An entity must be registered in SAM.gov before submitting applications, include their UEI in
each application, maintain current and active registration in SAM.gov at all times during which
it has an active Federal award, and review and update its information annually as a recipient or
an application under consideration by a Federal agency. The applicant or recipient must review
and update its information in SAM.gov annually from the date of initial registration or
subsequent updates to ensure it is current and accurate.
Grantee authorized organization representatives agree to the Financial Assistance General
Certifications and Representations that are binding on every award as part of registration and
annual certification in SAM.gov. However, grantees may be exempted by Federal statute or the
exceptions listed in 2 CFR 25.110, Exemptions to this part.
When applicants register or annually recertify in SAM.gov, their authorized organization
representative agrees to the Financial Assistance General Certifications and Representations
(Certifications). These Certifications are binding on every award. Laws and policies identified
in these Certifications are identified in this document with the statement, “See Certifications.”
The Certifications in SAM.gov can be found in Appendix I of the SAM.gov Entity Registration
Checklist and are incorporated by reference herein.
LAWS AND POLICIES
This section outlines various laws and policies that may apply to ED awards (including grantees
and subgrantees). It is not intended to be an exhaustive list.
Requirement Description Source
Cash Management Grantees are required to manage • Payment Integrity Information Act
Federal grant funds in compliance of 2019 (PIIA)
with the requirements in the • Cash Management Improvement
Payment Integrity Information Act Act of 1990 (CMIA)
of 2019 (PIIA), Cash
Management Improvement Act of
1990 (CMIA), and as further
clarified in ED and government-
wide regulations.
Conflict of Interest Federal agencies must establish • 2 CFR 200.112, Conflict of
conflict of interest policies for interest
Federal awards and grantees, and • See Certifications
subgrantees must disclose in
writing any potential conflict of
interest to the Federal agency or
pass-through entity in accordance
with established Federal agency
policies.
Contract Provisions In addition to other provisions • 2 CFR 200, Appendix II
required by the Federal agency or
non-Federal entity, all contracts
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Discretionary GAN Attachment
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Requirement Description Source
made by the non-Federal entity
under the Federal award must
contain certain provisions, as
applicable.
Debt Collection After providing reasonable notice, • OMB Circular A-129, Policies
Federal agencies or pass-through for Federal Credit Programs and
entities may withhold payments to Non-Tax Receivables
grantee or subgrantees for • See Certifications
financial obligations incurred after
a specific date until conditions are
corrected or the debt is repaid to
the Federal Government.
Drug-Free Workplace Related to maintaining a drug- • Drug-Free Workplace Act
free workplace and notifying the (41 USC 8101-8106)
awarding agency if an employee • 2 CFR Part 182, Government-
is convicted of violating a Wide Requirements for Drug-
criminal drug law. Failure to Free Workplace (Financial
follow these requirements may Assistance)
be cause for debarment. • See Certifications
Executive Related to requirements to report • Federal Funding
Compensation certain information on Accountability and
Reporting compensation for executives. Transparency Act of 2006
(FFATA)
• 2 CFR Part 170, Reporting
Subaward and Executive
Compensation Information
• See Certifications
Environmental The National Environmental • National Environmental Policy
Protections – Assess Protection Act includes policies Act of 1969, as amended (42
and Mitigate to conduct reviews to assess and USC 4321 et seq)
Environmental mitigate environmental impact. • See Certifications
Impact Applies to construction or major
renovation activities. Does not
apply to subcontractors.
Fair Housing Related to protecting people • Title VIII of the Civil Rights Act
Practices from discrimination in housing of 1968 (42 USC 3601 et seq)
under Federally funded • See Certifications
programs.
Faith-Based Related to protections for faith- • Religious Freedom Restoration
Organizations based organizations to apply and Act of 1993 (42 USC 2000bb et
receive Federal funds without seq)
discrimination or interference • Executive Order 13279, Equal
with their mission. Describes Protection of the Laws for Faith-
limitations on the use of Federal Based and Community
funds. Organizations
4

Discretionary GAN Attachment
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Requirement Description Source
• Executive Order 13559,
Fundamental Principles and
Policymaking Criteria for
Partnerships with Faith-Based and
Other Neighborhood
Organizations
• Executive Order 13831,
Establishment of a White House
Faith and Opportunity Initiative
• 28 CFR Part 38, Partnerships
with Faith-Based and Other
Neighborhood Organizations
Lobbying Disclosures Related to requirements to • Lobbying Disclosure Act of 1995
disclose lobbying activities. (2 USC 1601 et seq, Disclosure of
Lobbying Activity)
• See Certifications
Procurement – Related to required preferences • Buy American Act (41 USC
American- for certain products and 8301 et seq)
Manufactured Goods materials made in the US. • Build America, Buy America
Waivers may be possible. Act
• 2 CFR 200.322, Domestic
preferences for procurements
Procurement – Fly Related to requirements for • 49 USC 40118
America Act travelers to use certified U.S. • 41 CFR 301-10.132 - 142, Use
airlines for award-funded air of United States Flag Air
travel. Carriers
Procurement – Related to restrictions on using • 41 USC 3901 et seq
Prohibition on certain Federal funds for • 2 CFR 200.216, Prohibition on
telecommunications telecommunications equipment certain telecommunications
and video produced by certain companies. and video surveillance
surveillance services equipment or services
or equipment
Protections Against Related to protecting people • Age Discrimination Act of 1975
Discrimination from discrimination based on (42 USC 6101 et seq)
different criteria under Federal • Section 504 of the
grants and programs. Rehabilitation Act (29 USC
794)
• Title VI of the Civil Rights Act
(42 USC 2000d)
• Church Amendments (42 USC
300a-7)
• Coates-Snowe Amendment
(42 USC 238n)
• Title IX of the Education
Amendments of 1972, as
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Discretionary GAN Attachment
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Requirement Description Source
amended (20 USC 1681 et seq)
• See Certifications
Public Disclosure of Federal funding • Division H, Title V, Section
Announcements sources in public announcements 505 of Public Law 116260,
when issuing statements, press Consolidated Appropriations
releases, requests for proposals, Act, 2021 (pages 441-442)
bid solicitations, and other
documents describing projects or
programs funded in whole or in
part with Federal money.
Publications and Describes requirement for • 34 CFR 75.620(b)
Acknowledgement of grantees to publicly disclose
Support when Federal funds from the ED
are used in documents such as
press releases, requests for
proposals, and publications.
Recipient Integrity Describes the award terms and • 2 CFR 200, Appendix XII
and Performance conditions for recipient integrity
and performance matters.
Subaward Reporting Related to requirements to report • Federal Funding
certain information on Accountability and
subawards. Transparency Act of 2006
(FFATA)
• 2 CFR Part 170, Reporting
Subaward and Executive
Compensation Information
• See Certifications
Suspension and Related to restrictions on issuing • 2 CFR Part 180, OMB
Debarment Federal awards, subawards, and Guidelines to Agencies on
contracts to certain parties that Government-Wide Debarment
are debarred, suspended, or and Suspension
otherwise excluded from (Nonprocurement)
receiving or participating in • 2 CFR 200.214, Suspension
Federal awards. and debarment
• Executive Orders 12549 and
12689, Debarment and
suspension
• See Certifications
Trafficking Victims Related to bans on providing • Trafficking Victims Protection
Protection funds to organizations involved Act (TVPA) of 2000, as
in human trafficking. amended, (22 USC 7104(g))
• 2 CFR Part 175, Award Term
for Trafficking in Persons
• See Certifications
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Discretionary GAN Attachment
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Requirement Description Source
Violations of Federal Related to requirements to • False Claims Act (31 USC 3729-
Criminal Law and disclose certain violations of 3733, False claims and 31 USC
Civil Actions Federal criminal law. 3730, Civil actions for false
claims)
• Program Fraud and Civil
Remedies Act (31 USC 3801 et
seq)
• 2 CFR 200.113, Mandatory
disclosures
• See Certifications
Wage Protections – Related to protections that • Copeland Anti-Kickback Act (18
Copeland Anti- require contractors to follow USC 874 and 40 USC 3145)
Kickback Act construction, alteration, and • 48 CFR 22.403, Copeland Act
renovation and weekly
compliance statements on the
wages paid to each employee in
support of Federal awards.
Wage Protections – Related to protections that • The Davis-Bacon Act (40 USC
Davis-Bacon Act require using contractors that pay 3141 et seq)
prevailing wages and benefits
under awards that fund
construction, alterations, or
repairs.
Whistleblower Related to protecting employees • Protection from Reprisal of
Protections from reprisal for disclosing Disclosure of Certain
information about violations. Information (41 USC 4712)
• See Certifications
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Discretionary GAN Attachment
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SPECIFIC GRANT TERMS FOR
U.S. DEPARTMENT OF EDUCATION DISCRETIONARY AWARDS
ED TERMS AND CONDITIONS
I. Enforcement Provisions
II. Grant Terms and Conditions for Discretionary Grant Financial and Performance Reports
III. Limitations on Indirect Cost Recovery
IV. Participation of Faith-Based Organizations
V. Written Notice of Beneficiary Protections
VI. Key Financial Management Requirements
I. ENFORCEMENT PROVISIONS
Non-Continuation:
Per the Secretary’s authority in 34 CFR 75.253, this award may be non-continued at any point
during the award’s period of performance. In accordance with 34 CFR 75.253, the Secretary
considers, among other things, continued funding if:
1. Congress has appropriated sufficient funds under the program;
2. The Secretary has determined that continuing the project would be in the best interest of the
government;
3. The grantee has made substantial progress toward meeting the goals and objectives of the
project;
4. The performance targets in the grantee's approved application, if the Secretary established
performance measurement requirements for the grant in the application notice;
5. The recipient has submitted reports of project performance and budget expenditures that
meet the reporting requirements found at 34 CFR 75.118, 2 CFR 200.328, and 200.329, and
any other reporting requirements established by the Secretary; and
6. The grantee has maintained a financial and administrative management system that meets
the requirements in 2 CFR 200.302, Financial management and 2 CFR 200.303, Internal
controls.
When an award is non-continued, the recipient remains responsible for compliance with the
closeout and post-closeout requirements in 2 CFR 200.344 and 2 CFR 200.345. ED will provide
the necessary closeout instructions and provide instructions regarding a reconsideration of the non-
continuation determination consistent with 34 CFR 75.253(g).
For more information, see the Department Grant Discontinuation and Termination Processes page
on the ED website.
Termination:
Per the Secretary’s authority in 2 CFR 200.340, the Federal award may be terminated in part or its
entirety at any point during the award’s period of performance. The award may be terminated as
follows:
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Discretionary GAN Attachment
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1. By ED, if the recipient fails to comply with the terms and conditions of the award,
including all conditions in this document;
2. By ED with the consent of the recipient, in which case the two parties must agree upon the
termination conditions, including the effective date and, in the case of partial termination,
the portion to be terminated;
3. By the recipient upon sending to the ED program contact written notification setting forth
the reasons for such termination, the effective date, and, in the case of partial termination,
the portion to be terminated. However, if ED determines in the case of partial termination
that the reduced or modified portion of the award will not accomplish the purposes for
which the award was made, ED may terminate the award in its entirety; or
4. By ED, to the extent authorized by law, if the award no longer effectuates the program
goals or agency priorities.
When an award is terminated in part or its entirety, the recipient remains responsible for
compliance with the closeout and post-closeout requirements in 2 CFR 200.344 and 2 CFR
200.345. ED will provide the necessary closeout instructions and instructions regarding an appeal
of the termination consistent with applicable requirements.
For more information, see the Department Grant Discontinuation and Termination Processes page
of the ED website.
II. GRANT TERMS AND CONDITIONS FOR DISCRETIONARY GRANT
FINANCIAL AND PERFORMANCE REPORTS
Financial and performance reports required for grants awarded by ED, and described in this term
and condition, can be accessed on the Grant Application and Other Forms page of the ED website.
Government-wide reports can be accessed on the Post-Award Reporting Forms page of the
Grants.gov website.
PERFORMANCE REPORTS
FINAL REPORTS – ALL RECIPIENTS
ALL RECIPIENTS are required to submit a final performance report within 120 days after the
expiration or termination of grant support in accordance with submission instructions provided in
box 10 of the GAN, or through another notification provided by ED (2 CFR 200.329(c)).
ANNUAL, QUARTERLY, OR SEMIANNUAL REPORTS – ALL RECIPIENTS
Your ED program contact will provide you with information about your performance report
submissions, including the due date, as a grant term or condition in box 10 on the GAN, or
through another notification provided by ED. The grant term or condition in box 10 on the GAN,
or another notification, may reflect any of the following:
1. All recipients of a multi-year discretionary award must submit an annual Grant Performance
Report per 34 CFR 75.118.
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Discretionary GAN Attachment
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2. That an annual performance report shall provide the most current performance and financial
expenditure information that is sufficient to meet the reporting requirements in the government-
wide requirements located in 2 CFR 200. The terms reflected in this document are also consistent
with:
• 2 CFR 200.328, Financial reporting;
• 2 CFR 200.329, Monitoring and reporting program performance;
• 2 CFR 200.332, Requirements for pass-through entities;
• 34 CFR 75.720, Education, Direct Grant Programs, Financial and performance
reports; and
• Applicable reporting requirements stipulated in program statutes or regulations.
3. That a performance report is due by the due date provided by your ED program contact. The
report should contain current performance and financial expenditure information for this grant.
4. That an interim performance report is required because of the nature of the award or because of
statutory or regulatory provisions governing the program under which this award is made, and
that the report is due more frequently than annually as indicated. For example, more frequent
reports may be due quarterly and submitted within 30 days after the end of each quarter, or due
semiannually and submitted within 30 days after the end of each 6-month period (2 CFR
200.329(c)(1)).
5. That other reports are required. For example, program-specific reports may be required in a
program’s statute, regulation, or specific conditions of the Federal award (2 CFR 200.208).
FINANCIAL REPORTS – SOME RECIPIENTS
If a financial report is required, your ED program contact will provide you with information about
your financial report submission, including the due date, as a grant term or condition in box 10 on
the GAN, or through another notification.
ED uses the government-wide Standard Form (SF) 425, also known as the Federal Financial
Report (FFR), for final reporting. Government-wide reports can be accessed on the Post-Award
Reporting Forms page on the Grants.gov website.
FINANCIAL REPORT OVERVIEW
A SF 425 FFR is required if:
1. A grant involves cost sharing, and the ED 524B, which collects cost sharing information, is not
submitted or a program-specific report approved by OMB does not collect cost sharing
information;
2. Program income was earned;
3. Indirect cost information is to be reported and the ED 524B was not used or a program-specific
report approved by OMB does not collect indirect cost information;
4. Program regulations or statute require the submission of the FFR; or
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Discretionary GAN Attachment
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5. Specific Award Conditions, or specific grant or subgrant conditions for designation of “high
risk,” were imposed in accordance with 2 CFR 200.208 and 2 CFR 3474.10 and required the
submission of the FFR.
SUBMISSION TIMELINES
If the FFR is required, the notification may indicate one of the following reporting frequencies and
timelines:
1. Quarterly - due within 30 days after each reporting period.
2. Semi-annual - due within 30 days after each reporting period.
3. Annual - due within 30 days after the reporting period.
4. Final - In coordination with the submission of a final performance reports, grantees must submit
FFRs no later than 120 calendar days after the conclusion of the period of performance. A
subgrantee must submit a final financial report to a pass-through entity no later than 90 calendar
days after the conclusion of the period of performance (2 CFR 200.328).
SUBMISSION GUIDANCE
When completing an FFR for submission in accordance with the above-referenced selection, the
following must be noted:
1. Multiple Grant Reporting Using SF 425A Not Required
• While the FFR is a government-wide form that is designed for single grant and multiple
grant award reporting, ED’s policy is that multiple grant award reporting is not permitted
for ED grants.
• Grantees are instructed to not use the FFR attachment (SF 425A), which is available for
reporting multiple grants, for reporting on ED grants.
2. Completing an SF 425 for Each Grant
• ED grantees are required to submit an FFR in accordance with any of the above-referenced
selections.
• Grantees must complete and submit one FFR for each of its grants.
• FFR Form, Field 2: Grantees are instructed to disregard the note about using the SF 425A
to report multiple grants.
• FFR Instructions, Report Submissions: With regard to item 1 of the note found in the FFR
Instructions, a grantee must complete items 10(a) through 10(o) for each of its grants. The
multiple grants and FFR attachment references found in item 2 of the Line Item
Instructions for the FFR are not applicable to ED grants.
3. Program Income
• Unless disallowed by statute or regulation, a grantee will complete item 10(m) or 10(n) in
accordance with the options or combination of options as provided in 2 CFR 200.307.
• A grantee is permitted, in accordance with 2 CFR 200.307, to add program income to its
Federal share to further eligible project or program objectives; use program income to
finance the non-Federal share of the project or program; and deduct program income from
the Federal share of the total project costs.
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4. Indirect Costs
• A grantee will complete item 11(a) by listing the indirect cost rate type identified on its
indirect cost rate agreement, as approved by its cognizant agency for indirect costs.
• A ED grantee that does not have an indirect cost rate agreement approved by its cognizant
agency for indirect costs, and that is using the ED approved (beyond the 90-day temporary
period) temporary indirect cost rate of 10% of budgeted direct salaries and wages, or the de
minimis rate of 15% of modified total direct cost (MTDC) must list its indirect cost rate in
11(a) as an ED Temporary Rate or De Minimis Rate.
o The de minimis rate of 15% of MTDC consists of: All direct salaries and wages,
applicable fringe benefits, materials and supplies, services, travel, and subawards
and contracts up to the first $50,000 of each subaward.
o MTDC excludes equipment, capital expenditures, charges for patient care, rental
costs, tuition remission, scholarships and fellowships, participant support costs and
the portion of each subaward in excess of $50,000.
o Other items, including contract costs in excess of $50,000, may be excluded when
necessary to avoid a serious inequity in the distribution of indirect costs (2 CFR
200.1, Modified Total Direct Cost (MTDC)).
• A training program grantee whose recovery of indirect cost limits indirect cost recovery to
8% of MTDC or the grantees negotiated indirect cost rate, whichever is less in accordance
with 34 CFR 75.562(c), must list its rate in 11(a) as an ED Training Grant Rate. The 8%
limit does not apply to agencies of Indian tribal governments, local governments, and
States2 as defined in 2 CFR 200.1.
• A restricted program grantee must list its rate as a Restricted Indirect Cost Rate in 11(a).
o A restricted program (i.e., programs with statutory supplement-not-supplant
requirements) grantee must utilize a restricted indirect cost rate negotiated with its
cognizant agency for indirect costs, or may elect to utilize a restricted indirect cost
rate of 8% MTDC if their negotiated restricted indirect cost rate calculated under
34 CFR 75.563, is not less than 8% MTDC.
o A State or local government3 that is a restricted program grantee may not elect to
utilize the 8% MTDC rate.
o Additionally, restricted program grantees may not utilize the de minimis rate but
may utilize the temporary rate until a restricted indirect cost rate is negotiated.
o If a restricted program grantee elects to utilize the temporary rate, it must list its
rate as an ED Temporary Rate in 11(a).
• Grantees with indirect cost rates prescribed in program statute or regulation must list their
rate as a Rate Required in Program Statute or Regulation in 11(a).
• Grantees are required to follow program-specific statutory or regulatory requirements that
mandate either indirect cost rate type or maximum administrative costs recovery.
• For detailed information including restrictions related to temporary, de minimis, training,
restricted, and program prescribed indirect cost rates see the Indirect Cost Division
webpage on the ED website.
2 Note that a State-funded institution of higher education is not considered a “State government” for these purposes;
and a Tribal college or university funded by a Federally recognized Tribe is not considered a Tribe for these purposes.
3 Note that a State-funded institution of higher education is not considered a “State government” for these purposes.
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5. Supplemental Pages
• If grantees need additional space to report financial information, beyond what is available
within the FFR, they should provide supplemental pages.
• Additional pages must indicate the following information at the top of each page:
o PR/Award Number (also known as the Federal Identifying Number or FAIN),
o Recipient organization,
o UEI,
o Employer Identification Number (EIN), and
o Period covered by the report.
III. LIMITATIONS ON INDIRECT COST RECOVERY
If the entity identified in Box 1 of the GAN chooses to draw down on indirect costs, they are
subject to limitations on indirect cost recovery as described in this section.
• All entities (other than institutions of higher education) - The GAN for this grant award
shows the indirect cost rate that applies on the date of the initial grant for this project.
However, after the initial date, when a new indirect cost rate agreement is negotiated, the
newly approved indirect cost rate supersedes the indirect cost rate shown on the GAN for
the initial grant. This new indirect cost rate should be applied according to the period
specified in the indirect cost rate agreement, unless expressly limited under the Education
Department General Administrative Regulations or program regulations.
• Institutions of higher education - Under 2 CFR 200, Appendix III, ED must apply the
negotiated indirect cost rate in effect on the date of the initial grant award to every budget
period of the project, including all continuation grants made for this project. See 2 CFR
200, Appendix III, C.7. Therefore, the GAN for each continuation grant will show the
original indirect cost rate and it applies to the entire period of performance of this project.
If the indirect cost rate agreement that is applicable to this grant does not extend to the end
of the grant’s project period, the indirect cost rate set at the start of the project period must
still be applied to the end of the project period regardless of the fact that the rate has
otherwise expired.
TYPES OF INDIRECT COST RECOVERY
This grant is subject to one of the following:
1. An unrestricted indirect cost rate (described under A below);
2. A temporary indirect cost rate (described under B below);
3. A de minimis indirect cost rate (described under C below);
4. A supplement-not-supplant requirement under the program statute, requiring use of a
restricted indirect cost rate or an eight percent restricted indirect cost rate (described
under D and E below);
5. A training grant indirect cost rate (described under F below); or
6. A program-specific limitation on indirect costs (described under G below).
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Discretionary GAN Attachment
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The type of indirect cost rate for this grant is specified in the GAN or the application notice for
discretionary grant programs. The grant award statutes dictate the indirect cost rate type. The
sections below describe each type of indirect cost rate:
A. UNRESTRICTED INDIRECT COST RATE
To utilize an unrestricted indirect cost rate, the grant must not have restricted (supplement-not-
supplant), training, or program specific indirect cost rate restrictions.
To obtain an unrestricted indirect cost rate, the grantee may:
• Negotiate an indirect cost agreement with its cognizant agency for indirect costs (2 CFR
Part 200.1 “Cognizant agency for indirect costs”), by submitting an indirect cost proposal
within 90 days after the award of this grant;
• Elect to utilize the de minimis rate under 2 CFR 200.414(f) with less than $35 million in
direct Federal funding (2 CFR 200, Appendix VII, D.1.b)); or
• A temporary indirect cost rate subject to the limitations in 34 CFR 75.560(d)(e).
The grantee must provide proof of its negotiated indirect cost rate agreement to ED as soon as it
has signed such an agreement with its cognizant agency.
B. TEMPORARY INDIRECT COST RATE
A grantee that does not have a current negotiated indirect cost rate agreement may recover indirect
costs at a temporary rate, which is limited to 10% of budgeted direct salaries and wages (See 34
CFR Part 75 Subpart E - Indirect Cost Rates); or it may choose not to charge indirect costs to the
grant. The temporary rate can only be used for 90 days unless the exceptional circumstances apply.
If the grantee has not submitted its indirect cost proposal to its cognizant agency within the 90-day
period, it may no longer recover indirect costs utilizing the temporary indirect cost rate until it has
negotiated an indirect cost rate agreement with its cognizant agency. Once a grantee obtains a
current Federally recognized indirect cost rate that is applicable to this grant, the grantee may use
that indirect cost rate to claim indirect cost reimbursement.
The recovery of indirect costs using the temporary rate is subject to the following limitations:
1. If a grantee fails to submit an indirect cost rate proposal to its cognizant agency within the
required 90 days, the grantee may not charge indirect costs to its grant from the end of the
90-day period until it obtains a Federally recognized indirect cost rate agreement applicable
to the grant. ED, if it determines exceptional circumstances are present, can allow a grantee
to use the temporary rate beyond the 90 days.
2. The grantee must obtain prior approval from ED to shift direct costs to indirect costs in
order to recover indirect costs at a higher negotiated indirect cost rate.
3. The grantee may not request additional funds to recover indirect costs that it cannot recover
by shifting direct costs to indirect costs.
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C. DE MINIMIS INDIRECT COST RATE
Institutions of Higher Education, Federally-recognized Indian Tribes, State and Local
Governments4 receiving less than $35 million in direct Federal funding (Appendix VII, D.1.b), and
nonprofit organizations, if they do not have a current negotiated (including provisional) rate, and
are not subject to ED’s training rate or restricted rate (supplement-not-supplant provisions), may
elect to charge a de minimis indirect cost rate of 15% of MTDC. This rate may be used
indefinitely.
MTDC consists of all direct salaries and wages, applicable fringe benefits, materials and supplies,
services, travel, and subawards and contracts up to the first $50,000 of each subaward (i.e.,
subgrant). MTDC excludes equipment, capital expenditures, charges for patient care, rental costs,
tuition remission, scholarships and fellowships, participant support costs and the portion of each
subaward in excess of $50,000. Other items, including contract costs in excess of $50,000, may be
excluded when necessary to avoid a serious inequity in the distribution of indirect costs (2 CFR
200.1 “Modified Total Direct Cost (MTDC)).
Additionally, the de minimis rate may not be used by grantees that are subject to ED’s training
indirect cost rate (34 CFR 75.562) or restricted indirect cost rate (34 CFR 75.563). The de minimis
rate may be used indefinitely. However, if a grantee chooses to use the de minimis rate to recover
indirect costs, it must do so for all of its Federal awards until such time as the grantee negotiates an
indirect cost rate with its cognizant agency. Once a grantee obtains a Federally recognized indirect
cost rate that is applicable to this grant, the grantee may use that indirect cost rate to claim indirect
cost reimbursement.
The de minimis indirect cost rate only allows the grantee to recover indirect costs incurred on or
after the date of the beginning of the project period.
D. RESTRICTED INDIRECT COST RATE (PROGRAMS WITH A SUPPLEMENT-NOT-SUPPLANT
REQUIREMENT)
Programs that contain a supplement-not-supplant requirement are required to use a restricted
indirect cost rate under 34 CR 75.563.
Grantees under these programs may use the temporary indirect cost rate described under B,
Temporary Indirect Cost Rate, until a restricted indirect cost rate is negotiated. Grantees may not
use the de minimis rate described under C, De Minimis Indirect Cost Rate.
If this grant is made under a program subject to a supplement-not supplant requirement, the
grantee must notify the cognizant agency that the grant is subject to a restricted indirect cost rate,
as calculated under 34 CFR 75.563 and 34 CFR 76.564 - 76.569 and negotiate a restricted indirect
cost rate with ED. To accomplish this, the grantee should ask its cognizant agency to contact ED’s
Indirect Cost Division to coordinate a review of the restricted indirect cost proposal or determine
eligibility for election of 8% MTDC or less, per 34 CFR 76.564(c).
4 Note that a State-funded institution of higher education is not considered a “State government” for these purposes.
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E. EIGHT PERCENT RESTRICTED INDIRECT COST RATE (PROGRAMS WITH A SUPPLEMENT-NOT-
SUPPLANT REQUIREMENT)
A grantee that is not a State or local government5 under a program that contains supplement-not-
supplant provisions may elect to utilize a restricted indirect cost rate of 8% modified total direct
costs (MTDC) if their negotiated restricted indirect cost rate calculated under 34 CFR 75.563, is
not less than 8% modified total direct costs. The grantee must maintain documentation that it has
an indirect cost rate of at least 8% MTDC.
F. TRAINING GRANT INDIRECT COST RATE
If the grantee is a training grant recipient, and is not a State, local, or Tribal government,6 the
grantee must negotiate a rate under 34 CFR 75.562. This provision limits indirect cost recovery to
8% of MTDC or the grantee’s negotiated indirect cost rate, whichever is less.
The recovery using the training grant indirect cost rate is subject to the following limitations:
1. The lesser of the 8% indirect cost rate or negotiated indirect cost rate also applies to sub-
awards that fund training.
2. The 8% limit does not apply to agencies of Indian tribal governments, local governments,
and States as defined in 2 CFR 200.1, respectively.
3. Indirect costs in excess of the 8% limit may not be charged directly, used to satisfy
matching or cost-sharing requirements, or charged to another Federal award.
4. A grantee using the training rate of 8% is required to have documentation available for
audit that shows that its negotiated indirect cost rate is at least 8%.
G. PROGRAM-SPECIFIC INDIRECT COST RATE
Grantees are required to follow program-specific statutory or regulatory requirements that mandate
either indirect cost rate type or maximum administrative costs recovery instead of the general
requirements described here.
PROVISIONS APPLICABLE TO ALL GRANTEES
Based on the indirect cost request included in the budget for this grant, ED has obligated sufficient
funds for this budget period to recover indirect costs at a rate we estimate is appropriate, and which
is subject to adjustment as described in this section on Limitations on Indirect Cost Recovery.
Any funds allocated for indirect costs that have not been drawn for those costs of a single-budget
project period or the end of a multi-year project period must be deobligated by ED at the end of the
project period unless ED permits the grantee to use these funds for allowable direct costs incurred
during the project period.
Reimbursement of indirect costs is subject to the availability of funds and statutory or
administrative restrictions.
5 Note that a State-funded institution of higher education is not considered a “State government” for these purposes.
6 Note that a State-funded institution of higher education is not considered a “State government” for these purposes;
and a Tribal college or university funded by a Federally-recognized Tribe is not considered a Tribe for these purposes.
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The application of the rates and the determination of the direct cost base by a grantee must be in
accordance with the indirect cost rate agreement approved by the grantee's cognizant agency.
Indirect cost reimbursement (34 CFR 75.564 and 34 CFR 76.562) is not allowable under grants
for:
1. Fellowships and similar awards if Federal financing is exclusively in the form of fixed
amounts such as scholarships, stipend allowances, or the tuition and fees of an institution;
2. Construction grants;
3. Grants to individuals;
4. Grants to organizations located outside the territorial limits of the United States;
5. Grants to Federal organizations; and
6. Grants made exclusively to support conferences.
IV. PARTICIPATION OF FAITH-BASED ORGANIZATIONS
1. A faith-based organization that participates in this program retains its independence from the
Government and may continue to carry out its mission consistent with religious freedom and
conscience protections in Federal law.
2. A faith-based organization may not use direct Federal financial assistance from ED to support
or engage in any explicitly religious activities except when consistent with the Establishment
Clause of the First Amendment and any other applicable requirements. Such an organization
also may not, in providing services funded by ED, or in outreach activities related to such
services, discriminate against a program beneficiary or prospective program beneficiary on the
basis of religion, a religious belief, a refusal to hold a religious belief, or a refusal to attend or
participate in a religious practice.
V. WRITTEN NOTICE OF BENEFICIARY PROTECTIONS
In accordance with 34 CFR 75.712, all grantees and subgrantees providing social services under an
ED program supported by direct Federal financial assistance (e.g., programs that provide
employment, independent living, education, or related services to individuals or groups of
individuals) must give written notice to a beneficiary or prospective beneficiary of certain
protections.
The written notice that an organization uses to notify beneficiaries or prospective beneficiaries of
certain religious non-discrimination protections must include language substantially similar to that
in Appendix C to 34 CFR Part 75 (See 34 CFR 75.712). Grantees and subgrantees have discretion
regarding how to provide the notice, which may include providing the notice directly to each
beneficiary, posting it on the grantee's website, or other means. A grantee or subgrantee that
participates in multiple ED programs may provide a single notice covering all applicable
programs. Additionally, grantees must ensure that the notice is accessible to individuals with
disabilities and limited English proficient individuals as required by law. Unless notified by the
applicable program office, a grantee or subgrantee is not required to include in the notice the
information in paragraph (5) of Appendix C to 34 CFR Part 75 (i.e., the opportunity of a
beneficiary to receive information about other similar providers).
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VI. SELECT TOPICS IN ADMINISTERING DISCRETIONARY GRANTS
FINANCIAL MANAGEMENT SYSTEMS (2 CFR 200.302)
The grantee’s and subrecipient’s financial management system must provide for the following (see
2 CFR 200.334, 2 CFR 200.335, 2 CFR 200.336, and 2 CFR 200.337):
• Identification of all Federal awards received and expended and the Federal programs under
which they were received. Federal program and Federal award identification must include,
as applicable, the Assistance Listings title and number, Federal award identification
number, year the Federal award was issued, and name of the Federal agency or pass-through
entity.
• Accurate, current, and complete disclosure of the financial results of each Federal
award or program in accordance with the reporting requirements in 2 CFR 200.328
and 2 CFR 200.329.
• Maintaining records that sufficiently identify the amount, source, and expenditure of
Federal funds for Federal awards. These records must contain information necessary to
identify Federal awards, authorizations, financial obligations, unobligated balances, as well
as assets, expenditures, income, and interest. All records must be supported by source
documentation.
• Effective control over, and accountability for, all funds, property, and assets. The grantee or
subrecipient must safeguard all assets and ensure they are used solely for authorized
purposes. See 2 CFR 200.305.
• Comparison of expenditures with budget amounts for each Federal award.
• Written procedures to implement the requirements of 2 CFR 200.305.
• Written procedures for determining the allowability of costs in accordance with
subpart E of 2 CFR Part 200 and the terms and conditions of the Federal award.
State systems must account for funds in accordance with State laws and procedures that
apply to the expenditure of and the accounting for a State's own funds. A State's procedures,
as well as those of its subrecipients and contractors, must be sufficient to permit the
preparation of reports that may be required under the award as well as provide the tracing
of expenditures to a level adequate to establish that award funds have not been used in
violation of any applicable statutory restrictions or prohibitions.
INTERNAL CONTROLS (2 CFR 200.303)
The grantee and subrecipient must:
• Establish, document, and maintain effective internal control over the Federal award that
provides reasonable assurance that the grantee or subrecipient is managing the Federal
award in compliance with Federal statutes, regulations, and the terms and conditions of the
Federal award. These internal controls should align with the guidance in “Standards for
Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control Integrated Framework” issued by the Committee of
Sponsoring Organizations of the Treadway Commission.
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Discretionary GAN Attachment
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• Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and
conditions of the Federal award.
• Evaluate and monitor the grantee’s or subrecipient’s compliance with statutes, regulations,
and the terms and conditions of Federal awards.
• Take prompt action when instances of noncompliance are identified.
• Take reasonable cybersecurity and other measures to safeguard information including
protected personally identifiable information and other types of information consistent with
applicable Federal, State, local, and tribal laws regarding privacy and responsibility over
confidentiality.
FEDERAL PAYMENT (2 CFR 200.305)
Under this part:
• ED pays grantees in advance of their expenditures if the grantee demonstrates a
willingness and ability to minimize the time between the transfer of funds to the
grantee and the disbursement of the funds by the grantee;
• Where the time between the transfer of funds to the grantee and the disbursement of
funds cannot be minimized, the preferred method of payment is reimbursement of
expenditures incurred by the non-Federal entity;
• Grantees, generally, must maintain advance payments of Federal awards in interest
bearing accounts that are insured; grantees or subrecipients may retain up to $500
per year of interest earned on Federal funds to use for administrative expenses of the
grantee or subrecipient. Any additional interest earned on Federal funds must be
returned annually to the Department of Health and Human Services Payment
Management System (PMS) through either the Automated Clearing House network
or a Fedwire Funds Service payment. All interest in excess of $500 per year must be
returned to PMS regardless of whether the grantee or subrecipient was paid through
PMS. Instructions for returning interest can be found at: Returning Funds/Interest |
HHS PSC FMP Payment Management Services.
For any cash that you draw from your ED grant account, you must:
• Draw down only as much cash as is necessary to meet the immediate needs of the grant
project;
• Keep to the minimum the time between drawing down the funds and paying them out for
grant activities; and
• Return to the Government the interest earned on grant funds deposited in interest-bearing
bank accounts except for a small amount of interest earned each year that your entity is
allowed to keep to reimburse itself for administrative expenses.
In order to meet these requirements, you are urged to:
• Take into account the need to coordinate the timing of drawdowns with prior internal
clearances (e.g., by boards, directors, or other officials) when projecting immediate cash
needs so that funds drawn down from ED do not stay in a bank account for extended
periods of time while waiting for approval;
• Monitor the fiscal activity (drawdowns and payments) under your grant on a continuous
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Discretionary GAN Attachment
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basis;
• Plan carefully for cash flow in your grant project during the budget period and review
project cash requirements before each drawdown; and
• Pay out grant funds for project activities as soon as it is practical to do so after receiving
cash from ED.
Keep in mind that ED monitors cash drawdown activity for all grants. ED staff will contact
grantees who appear to have drawn down excessive amounts of cash under one or more grants
during the fiscal quarter to discuss the particular situation.
Grantees that do not follow Federal cash management requirements and/or consistently appear on
ED's reports of excessive drawdowns could be:
• Subjected to specific award conditions or designated as a "high-risk" grantee (2 CFR
200.208 and 2 CFR 3474.10), which could mean being placed on a "cash-reimbursement"
payment method (i.e., a grantee would experience the inconvenience of having to pay for
grant activities with its own money and waiting to be reimbursed by ED afterwards);
• Subjected to further corrective action;
• Denied selection for funding on future ED grant applications (34 CFR 75.217(d)(3)(ii));
and/or
• Debarred or suspended from receiving future Federal awards from any executive agency
of the Federal government.
In general, grantees should make payment requests frequently, only for small amounts sufficient to
meet the cash needs of the immediate future.
ED has recently encountered situations where grantees failed to request funds until long after the
grantee actually expended its own funds for the costs of its grant. Grantees need to be aware that,
by law, Federal funds are available for grantees to draw down for only a limited period of time,
after which the funds revert to the U.S. Treasury. In some cases grantees have requested funds too
late for ED to be able to pay the grantees for legitimate costs incurred during their project periods.
ED urges financial managers to regularly monitor requests for payment under their grants to assure
that Federal funds are drawn from the grants management system at the time those funds are
needed for payments to vendors and employees.
PERSONNEL (34 CFR 75.511 - 75.519 AND 2 CFR PART 200 SUBPART D AND SUBPART
E)
The rules governing personnel costs are located in 34 CFR Part 75 and 2 CFR Part 200 Subpart D
and Subpart E. 34 CFR Part 75 covers issues such as paying consultants with grant funds,
prohibiting dual compensation of staff, and waiving the requirement for a full-time project director.
The rules clarifying changes in key project staff are located in 2 CFR 200.308(f)(2). General rules
governing reimbursement of salaries and compensation for staff working on grant projects are
addressed in the post Federal award requirements and cost principles in 2 CFR Part 200 Subpart D
and Subpart E. In all cases, payments of any type to personnel must be supported by complete and
accurate records of employee time and effort. For those employees that work on multiple functions
or separately funded programs or projects, the grantee must also maintain time distribution records
to support the allocation of employee salaries among each function and separately funded program
or project.
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COST PRINCIPLES (2 CFR 200 SUBPART E)
All costs incurred under any grant are subject to the cost principles found in 2 CFR 200 Subpart E.
The cost principles provide a list of selected items of allowable and unallowable costs and must be
used in determining the allowability of costs funded under the grant.
PROCUREMENT STANDARDS (2 CFR 200.317 - 200.327)
Under 2 CFR 200.317 - 200.327, States are required to follow the procurement rules the States
have established for purchases funded by non-Federal sources. When procuring goods and services
for a grant’s purposes, all other grantees (i.e., grantees that are not States) may follow their own
procurement procedures, but only to the extent that those procedures meet the minimum
requirements for procurement specified in the regulations. These requirements include written
competition procedures and codes of conduct for grantee staff, as well as requirements for cost and
price analysis, record-keeping and contractor compliance with certain Federal laws and
regulations. These regulations also require grantees to include certain conditions in contracts and
subcontracts, as mandated by the regulations and statutes.
AUDIT REQUIREMENTS (2 CFR PART 200 SUBPART F)
2 CFR Part 200 Subpart F requires that grantees that are non-Federal entities (a State, local
government, Indian tribe, institution of higher education, or nonprofit organization that carries out
a Federal award as a recipient or subrecipient) obtain a non-Federal audit of their expenditures
under their Federal grants if the grantee expends more than $1,000,000 in Federal funds in one
fiscal year. 2 CFR Part 200 Subpart F contains the requirements imposed on grantees for audits
conducted in connection with the Single Audit Amendments Act of 1996.
ED recommends hiring auditors who have specific experience in auditing Federal awards
under the regulations and the Compliance Supplement.
OTHER CONSIDERATIONS
Some other topics of financial management covered in 2 CFR Part 200 that might affect particular
grants include program income (2 CFR 200.307), cost sharing or matching (2 CFR 200.306),
property management requirements for equipment (2 CFR 200.313), and equipment and other
capital expenditures (2 CFR 200.439).
21

U.S. Department of Labor/ETA Office of Grants Management
200 Constitution Avenue, N.W. – Room N-4716
Washington, D.C. 20210
Dear Recipient:
Your grant award for programs administered by the Office of Elementary and Secondary
Education (OESE) is now available. You can access the Notice of Award, including the terms
and conditions, of your Federal award in GrantSolutions at
https://home.grantsolutions.gov/home/.
This message provides instructions on how to access your organization’s funding. Award
recipients accomplish this using the Payment Management System (PMS), operated by the U.S.
Department of Health and Human Services (HHS).
For Existing PMS Users
Please note that you must have an ID.me account to access PMS.
If your organization has previously received a grant or cooperative agreement in GrantSolutions,
a PMS account already exists, and it’s where you can find your new grant award funding. The
front page of your grant award will have the following information to help access your funding
in PMS:
• The last eight digits of the Federal Award Identification Number (item 12) of the new
grant or cooperative agreement (e.g., XX123456),
• Award amount (item 20), and
• The PMS Employer Identification Number (EIN) (item 3) (e.g., 1123456789X1) where
the new grant or cooperative agreement funding resides under a payee account (e.g.,
5h43B).
Recipients may add or amend account access and banking information using the links below.
• To add or remove PMS account access for your organization, please visit:
https://pms.psc.gov/grant-recipients/user-access.html
• To add a bank account to your PMS account, please visit:
https://pms.psc.gov/grant-recipients/banking-add-change.html
• For information on rejected banking requests, please visit:
https://pms.psc.gov/grant-recipients/banking-add-change.html
For new PMS Users
All grant recipients must have an ID.me account to gain access to PMS. Establishing
your ID.me account is the first step in the PMS process. User access requests for grant
recipients will only be approved if you have an ID.me account. If you have questions

related to creating an ID.me account or need technical assistance with accessing PMS
via ID.me, instructions and additional guidance can be found at
https://xms.hhs.gov/help/job-aids/help_pages.html.
When issuing a grant award, a PMS account was set up for your organization. A payee account
(e.g., 5h43B) also was established, and it’s where you can find funding for your new grant
award. The front page of your grant award will have the following information to access your
account:
• The last eight digits of the Federal Award Identification Number (item 12) of the new
grant or cooperative agreement (e.g., XX123456),
• Award amount (item 20), and
The 12-digit PMS Employer Identification Number (EIN) (item 3) (e.g., 1123456789X1)
where the new grant or cooperative agreement funding resides under a payee account
(e.g., 5h43B) must match the SF-1199a.
As a new PMS user, you will need to add or amend account access and banking information
using the links below.
• To add or remove PMS account access for your organization, please visit:
https://pms.psc.gov/grant-recipients/user-access.html
• To add a bank account to your PMS account, please visit:
https://pms.psc.gov/grant-recipients/banking-add-change.html
All banking requests must include the SF-1199A Direct Deposit Sign-up form.
• When completing the SF-1199A, the Claim or Payroll ID Number is the organization’s
12-digit PMS Employer Identification Number (EIN) which must match the 12-digit
PMS EIN on the grant or cooperative agreement document.
PMS Help Desk
If you need assistance with your PMS account, information on the PMS Helpdesk can
be found at https://pms.psc.gov/support/help-desk.html.
• Please contact the PMS Help Desk at (877) 614-5533 or PMSSupport@psc.gov
• Recipients may also submit a service ticket online and access more services using the
Self-Service Web Portal at: https://gditshared.servicenowservices.com/hhs_pms
If you have additional questions regarding your award or access to GrantSolutions and PMS,
please reach out to your Federal Project Officer listed in Section 10 of your Notice of Award.