Grant Fiscal Guidance
The purpose of this section is to provide a reference to Adult Education and Family Literacy Act (AEFLA), Integrated English Literacy and Civics Education (IEL/CE), State Adult Education and Literacy (AEL), and State English as a Second Language (ESL) recipients regarding grants fiscal parameters, processes, and procedures. This section will assist grantees in ensuring they are meeting the fiscal expectations of the grant and funds are being spent appropriately. When there is content that applies only to AEFLA or only to State AEL/ESL, that content will be explicitly called out.
AEFLA is located under Title II of the Workforce Innovation and Opportunity Act (WIOA). Chapter 23 - Adult Education and Literacy Programs administrative rules became effective January 14, 2015.
The Iowa Department of Education is required adhere to the requirements outlined in WIOA Title II, WIOA Title II, and Joint Rule, Education Department General Administrative Regulations (EDGAR) and 2 CFR Part 200 Uniform Grant Guidance. See the Laws, Policies, and State Plan section for more information and links to these documents.
The Office of Management and Budget's (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (commonly called "Uniform Guidance") was officially implemented in December 2014 and is included in the Code of Federal Regulations. The Uniform Guidance - a "government-wide framework for grants management" - synthesizes and supersedes guidance from earlier OMB circulars. The reforms that comprise the Uniform Guidance aim to reduce the administrative burden on award recipients and, at the same time, guard against the risk of waste and misuse of Federal funds.
The Education Department General Administrative Regulations (EDGAR) are also part of the Code of Federal Regulations and they govern grants that come specifically from the U.S. Department of Education. EDGAR’s purpose is to ensure that Federal funds are spent according to USDoE’s mission and that you meet your commitments.
Below are important regulations relevant to AEFLA:
- Code of Federal Regulations, Parts 1-299, are available on the U.S. Government Publishing Office website. A PDF containing all of parts 200-299 (PDF), which addresses Uniform Guidance for Grants and Agreements, is also available.
- Code of Federal Regulations, parts 3400-3499 are also available on the U.S. Government Publishing Office website. A PDF that contains part 3474 (PDF), which addresses Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is also available.
- Education Department General Administrative Regulations (EDGAR) are available in a different section of the U.S. Government Publishing Office website:
A few key guidance documents for AEFLA are:
- Questions and Answers Regarding 2 CFR Part 200 (PDF)
- Frequently Asked Questions on Using Federal Funds for Conferences and Meetings (DOC)
- Supplement/Supplant Information (PowerPoint)
- Fiscal Management – Time and Effort (PowerPoint)
- PY 2018 Coordinator Handbook (Section VI: Financial Management)