FEDERAL FUNDS
Acceptance of Federal Funds
TSBVI is eligible to apply for and receive federal funds from a variety of funding sources, including the Elementary and Secondary Education Act (ESEA) including ensuing amendments, the Individuals with Disabilities Education Act (IDEA), the Medicaid School Health and Related Services (SHARS) program, and the Free and Reduced Meal Program. Neither the TSBVI Board of Trustees nor the School’s administrators shall contract with or accept money from an agency of the federal government or indirectly through a state or local governmental entity except according to rules and regulations prescribed by the General Appropriations Act of the State Legislature and the Accounting Policies prescribed by the State Comptroller of Public Accounts.
Employee Benefits
Any federal funds received which will pay all or part of an employee’s salary shall also provide funding for the payment of all employee benefits, including, but not limited to, retirement contributions, employee insurance, O.A.S.I. benefits, benefit replacement pay, unemployment compensation benefits and worker’s compensation. General Appropriations Act, Article IX
Responsibility
The TSBVI Director of Accounting shall assure that reimbursement of the appropriate state agency occurs for these employee benefits in the manner and time prescribed by these agencies. General Appropriations Act, Art. IX
Note: For information regarding procurement under state law, see the Policy CH policy series regarding Purchasing and Acquisition and the Policy CV series regarding Facilities Construction. For additional legal requirements applicable to school nutrition procurement, see Policy COA.
EDUCATION DEPARTMENT GENERAL ADMINISTRATIVE REGULATIONS (EDGAR)
The Education Department General Administrative Regulations (EDGAR) are federal regulations for administering discretionary and formula grants awarded by the U.S. Department of Education (DOE).
34 CFR 75, 76, 77, 79, 81, 82, 84, 86, 97, 98, and 99. 34 CFR 77.1(c)
Uniform Guidance
The Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR Part 200 Uniform Guidance, except for 2 CFR 200.102(a) and 2 CFR 200.207(a). Thus, 2 CFR Chapter XXXIV, Part 3474 gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE. 2 CFR 3474.1
The Uniform Guidance (2 CFR Part 200) established uniform administrative requirements, cost principles, and audit requirements for federal awards to TSBVI as a non-federal entity. It is intended to streamline and consolidate government requirements for receiving and using federal awards so as to reduce administrative burden and improve outcomes. 2 CFR 200.64(j), .69, .100
Note: The Uniform Guidance applies to all new grant awards and non-competing continuations (NCCs) made on or after December 26, 2014 (see 2 CFR 200.110)
For more information on EDGAR, the Uniform Guidance, and the federal regulations that apply to federal education grant awards, visit TEA’S New EDGAR website1 and the DOE’s EDGAR website2 Uniform Guidance website3, and FAQs4.
General Compliance
TSBVI is responsible for complying with all requirements of the federal award. 2 CFR 200.300(b)
Throughout 2 CFR Part 200 when the word “must” is used, it indicates a requirement. Whereas, use of the word “should” or “may” indicates a best practice or recommended approach rather than a requirement, and permits discretion. 2 CFR 200.101(b)(1)
Conflict of Interest Disclosure
TSBVI must disclose in writing any potential conflict of interest to the DOE or TEA in accordance with applicable federal policy. 2 CFR 200.112
Mandatory Disclosures of Crimes
TSBVI must disclose, in a timely manner, in writing to the DOE or TEA all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award. Failure to make required disclosures can result in any of the remedies described in 2 CFR 200.3398 (Remedies for noncompliance), including suspension or debarment. 2 CFR 200.113
PROCUREMENT STANDARDS
TSBVI must use its own documented procurement procedures which reflect applicable state laws and regulations governing the School as a state agency, provided that the procurements conform to applicable federal law and the procurement standards identified in 2 CFR 200.317 through 200.327 for the acquisition of property or services required under a federal award or subaward.
Records
TSBVI must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. [See Pre-Procurement Review and Contract Cost and Price]
2 CFR 200.318(a), (b), (c)(1), (i)
[See 2 CFR 200.334 for record retention requirements.]
Financial Management
TSBVI’s financial management systems, including records documenting compliance with federal statutes, regulations, and the terms and conditions of the federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the federal statutes, regulations, and the terms and conditions of the federal award. [See also 2 CFR 200.450 (Lobbying)]
TSBVI’s financial management system must comply with 2 CFR 200.302 (b).
[see also 2 CFR 200.334 (Retention Requirements for Records), .334 (Requests for Transfer of Records), .336 (Methods for Collection, Transmission and Storage of Information), and .337 (Access to Records)]
Internal Controls
TSBVI must:
- Establish and maintain effective internal control over the federal award that provides reasonable assurance that the School is managing the award in compliance with federal statutes, regulations, and the terms and conditions of the award. These internal controls should be in compliance with 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 (COSO).
- Comply with the U.S. Constitution, federal statutes, regulations, and the terms and conditions of the award.
- Evaluate and monitor the School compliance with statutes, regulations and the terms and conditions of federal awards.
- Take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings.
- Take reasonable measures to safeguard protected personally identifiable information and other information the federal awarding agency or pass-through entity designates as sensitive or the School considers sensitive consistent with applicable federal, state and local laws regarding privacy and responsibility over confidentiality.
2 CFR 200.303
“Internal controls” means a process, implemented by TSBVI designed to provide reasonable assurance regarding the achievement of objectives in the following categories:
- Effectiveness and efficiency of operations:
- Reliability of reporting for internal and external use; and
- Compliance with applicable laws and regulations.
2 CFR 200.611
Competition
All procurement transactions for the acquisition of property or services required under a federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR 200.319 and 200.320 (Methods of procurement to be followed). In order to ensure objective contractor performance and eliminate unfair competitive advantage, contractors that develop or draft specifications, requirements, statements of work, or invitations for bids or requests for proposals must be excluded from competing for such procurements.
TSBVI must conduct procurements in a manner that prohibits the use of statutorily or administratively imposed state or local geographical preferences in the evaluation of bids or proposals, except in those cases where applicable federal statutes expressly mandate or encourage geographic preference. Nothing in this provision preempts state licensing laws. When contracting for architectural and engineering services, geographic location may be a selection criterion provided its application leaves an appropriate number of qualified firms, given the nature and size of the project, to compete for the contract.
TSBVI must have written procedures for procurement transactions. These procedures must ensure that all solicitations meet the requirements of 2 CFR 200.319(cd). [See above at General Procurement Standards]
TSBVI must ensure that all prequalified lists of persons, firms, or products which are used in acquiring goods and services are current and include enough qualified sources to ensure maximum open and free competition. Also, the School must not preclude potential bidders from qualifying during the solicitation period.
Noncompetitive procurements can only be awarded in accordance with 2 CFR 200.320(c).
2 CFR 200.319
Procurement Methods
TSBVI must use the following methods of procurement as appropriate. 2 CFR 200.320 and .317 (Procurements by states), .318 (General procurement standards) and 200.319 (Competition)
Note: For information on the amounts of the micro-purchase threshold and the simplified acquisition threshold, see OMB Memorandum M-18-18,5 TEA’s To the Administrator Addressed letter6 (August 28, 2018), and New TEA Guidance on Micro-Purchase Flexibility Under EDGAR.7 For information regarding these thresholds and school nutrition purchases, see the Texas Department of Agriculture (TDA) Food and Nutrition Division’s Administrator’s Reference Manual,8 Section 17.
Micro-Purchases
Micro-purchase threshold means $3,500. 48 CFR 2.101
Procurement by micro-purchase is the acquisitions of supplies or services, the aggregate dollar amount of which does not exceed the micro-purchase threshold. To the extent practicable, the School must distribute the micro-purchases equitably among qualified suppliers. Micro-purchases may be awarded without soliciting competitive quotations if TSBVI considers the price to be reasonable. 2 CFR 200.320(a)
“Micro-purchase” means a purchase of supplies or services using simplified acquisition procedures, the aggregate amount of which does not exceed the micro-purchase threshold. Micro-purchase procedures comprise a subset of school’s small purchase procedures. TSBVI uses such procedures in order to expedite the completion of its lowest-dollar small purchase transactions and minimize the associated administrative burden and cost. The micro-purchase threshold is set by the Federal Acquisition Regulation at 48 CFR Subpart 2.1 Definitions. 2 CFR 200.67
Small Purchases
Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the simplified acquisition threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. 2 CFR 200.320(b)
“Simplified Acquisition Threshold”
Simplified acquisition threshold mean $150,000. 48 CFR 2.101
“Simplified acquisition threshold” means the dollar amount below which TSBVI may purchase property or services using small purchase methods. Schools adopt small purchase procedures in order to expedite the purchase of items costing less than the simplified acquisition threshold. The simplified acquisition threshold is set by the Federal Acquisition Regulation at 48 CFR Subpart 2.1 Definitions and in accordance with 41 U.S.C. 1908. 2 CFR 200.88.
Sealed Bids
Bids are publicly solicited and a firm fixed price contract (lump sum or unit price) is awarded to the responsible bidder whose bid, conforming with all the material terms and conditions of the invitation for bids, is the lowest in price. The sealed bids method is the preferred method for procuring construction, if the conditions set out below apply.
In order for sealed bidding to be feasible, the following conditions should be present:
- A complete, adequate, and realistic specification or purchase description is available;
- Two or more responsible bidders are willing and able to compete effectively for the business; and
- The procurement lends itself to a firm fixed price contract and the selection of the successful bidder can be made principally on the basis of price.
If sealed bids are used, the following requirements apply:
- Bids must be solicited from an adequate number of known qualified sources, providing them sufficient response time prior to the date set for opening the bids, and the invitation for bids must be publicly advertised;
- The invitation for bids, which will include any specifications and pertinent attachments, must define the items or services in order for the bidder to properly respond;
- All bids will be opened at the time and place prescribed in the invitation for bids, and the bids must be opened publicly;
- A firm fixed price contract award will be made in writing to the lowest responsive and responsible bidder. Where specified in bidding documents, factors such as discounts, transportation cost, and life cycle costs must be considered in determining which bid is lowest. Payment discounts will only be used to determine the low bid when prior experience indicates that such discounts are usually taken advantage of; and
- Any or all bids may be rejected if there is a sound documented reason.
2 CFR 200.320(c)(b)(1)
Competitive Proposals
The technique of competitive proposals is normally conducted with more than one source submitting an offer, and either a fixed price or cost-reimbursement type contract is awarded. It is generally used when conditions are not appropriate for the use of sealed bids. If this method is used, the following requirements apply:
- Requests for proposals must publicized and identify all evaluation factors and their relative importance. Any response to publicized requests for proposals must be considered to the maximum extent practical;
- Proposals must be solicited from an adequate number of qualified sources;
- TSBVI must have a written method for conducting technical evaluations of the proposals received and for selecting recipients;
- Contracts must be awarded to the responsible firm whose proposal is most advantageous to the program, with price and other factors considered; and
- TSBVI may use competitive proposal procedures for qualifications-based procurement of architectural/engineering (A/E) professional services whereby competitors’ qualifications are evaluated and the most qualified competitor is selected, subject to negotiation of fair and reasonable compensation. The method, where price is not used as a selection factor, can only be used in procurement of A/E professional services. It cannot be used to purchase other types of services though A/E firms are potential source to perform the proposed effort.
2 CFR 200.320(d)
Sole Source
Procurement by noncompetitive proposals is procurement through solicitation of a proposal from only one source and may be used only when one or more of the following circumstances apply:
- The item is available only form a single source;
- The public exigency or emergency for the requirement will not permit a delay resulting from competitive solicitation;
- The federal awarding agency or pass-through entity expressly authorizes noncompetitive proposals in response to a written request from the non-federal entity; or
- After solicitation of a number of sources, competition is determined inadequate.
2 CFR 200.320(f)
Cooperative Purchasing
To foster greater economy and efficiency, and in accordance with efforts to promote cost-effective use of shared services across the federal government, TSBVI is encouraged to enter into state and local intergovernmental agreements or inter-entity agreements where appropriate for procurement or use of common or shared goods and services. 2 CFR 200.318(e)
Affirmative Steps
TSBVI must take all necessary affirmative steps to assure that minority businesses, women’s business enterprises, and labor surplus area firms are used when possible. Affirmative steps must include:
- Placing qualified small and minority businesses and women’s business enterprises on solicitation lists;
- Assuring that small and minority businesses and women’s business enterprises are solicited whenever they are potential sources;
- Dividing total requirements, when economically feasible, into smaller tasks or quantities to permit maximum participation by small and minority businesses, and women’s business enterprises;
- Establishing delivery schedules, where the requirement permits, which encourage participation by small and minority businesses, and women’s business enterprises;
- Using the services and assistance, as appropriate, of such organizations as the Small Business Administration and the Minority Business Development Agency of the Department of Commerce; and
- Requiring the prime contractor, if subcontracts are to be let, to take the affirmative steps listed in paragraphs (1) through (5) above.
2 CFR 200.321
Pre-Procurement Review
TSBVI must make available upon request, for the federal awarding agency or pass-through entity pre-procurement review, procurement documents, such as request for proposals or invitations for bids, or independent cost estimates, when:
- TSBVI’s procurement procedures or operation fails to comply with the procurement standards in 2 CFR Part 200;
- The procurement is expected to exceed the simplified acquisition threshold and is to be awarded without competition or only one bid or offer is received in response to a solicitation;
- The procurement, which is expected to exceed the simplified acquisition threshold, specifies a “brand name” product;
- The proposed contract is more than the simplified acquisition threshold and is to be awarded to other than the apparent low bidder under a sealed bid procurement; or
- A proposed contract modification changes the scope of a contract or increases the contract amount by more than the simplified acquisition threshold.
2 CFR 200.324(b)
Contract Cost and Price
TSBVI must perform a cost or price analysis in connection with every procurement action in excess of the simplified acquisition threshold including contract modifications. The method and degree of analysis is dependent on the facts surrounding the particular procurement situation, but as a starting point, the district must make independent estimates before receiving bids or proposals.
TSBVI must negotiate profit as a separate element of the price for each contract in which there is no price competition and in all cases where cost analysis is performed. To establish a fair and reasonable profit, consideration must be given to the complexity of the work to be performed, the risk borne by the contractor, the contractor’s investment, the amount of subcontracting, the quality of its record of past performance, and industry profit rates in the surrounding geographical area for similar work.
Costs or prices based on estimated costs for contracts under the federal award are allowable only to the extent that costs incurred or cost estimates included in negotiated prices would be allowable for the School under 2 CFR Part 200, Subpart E—Cost Principles. The School may reference its own cost principles that comply with the federal cost principles.
The cost plus a percentage of cost and percentage of construction cost methods of contracting must not be used.
2 CFR 200.323
Remedies for Noncompliance
If TSBVI fails to comply with federal statutes, regulations, or the terms and conditions of a federal award, the federal awarding agency or pass-through entity may impose additional conditions, as described in 2 CFR 200.207 (Specific Conditions). If the federal awarding agency or pass-through entity determines that noncompliance cannot be remedied by imposing additional conditions, the federal awarding agency or pass-through entity may take one or more of the following actions, as appropriate in the circumstances:
- Temporarily withhold cash payments pending correction of the deficiency by TSBVI or more severe enforcement action by the federal awarding agency or pass-through entity.
- Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance.
- Wholly or partly suspend or terminate the federal award.
- Initiate suspension or debarment proceedings as authorized under 2 CFR Part 180 and federal awarding agency regulations (or in the case of a pass-through entity, recommend such a proceeding be initiated by a federal awarding agency).
- Withhold further federal awards for the project or program.
- Take other remedies that may be legally available.
2 CFR 200.338
Travel Costs
Travel costs are the expenses for transportation, lodging, subsistence, and related items incurred by employees who are in travel status on official business of TSBVI. Such costs may be charged on an actual cost basis, on a per diem or mileage basis in lieu of actual costs incurred, or on a combination of the two, provided the method used is applied to an entire trip and not to selected days of the trip, and results in charges consistent with those normally allowed in like circumstances in the School’s non-federally funded activities and in accordance with the School’s written travel reimbursement policies and procedures.
Property Standards
Federally Owned Property
Title to federally owned property remains vested in the federal government. TSBVI district must annually submit annually an inventory listing of federally owned property in its custody to the federal awarding agency. Upon completion of the federal award or when the property is no longer needed, the School must report the property to the federal awarding agency for further federal agency utilization.
“Exempt federally owned property” means property acquired under a federal award where the federal awarding agency has chosen to vest title to the property to TSBVI without further obligation to the federal government, based upon the explicit terms and conditions of the federal award.
2 CFR. 200.312(a), (c)
Property Trust Relationship
Real property, equipment, and intangible property that are acquired or improved with a federal award must be held in trust by the district as trustee for the beneficiaries of the project or program under which the property was acquired or improved. The federal awarding agency may require the district to record liens or other appropriate notices of record to indicate that personal or real property has been acquired or improved with a federal award and that use and disposition conditions apply to the property. 2 CFR 200.316
Real Property
Subject to the obligations and conditions set forth in 2 CFR 200.311, title to real property acquired or improved under a federal award will vest upon acquisition in the School.
Except as otherwise provided by federal statutes or by the federal awarding agency, real property will be used for the originally authorized purpose as long as needed for that purpose, during which time the School must not dispose of or encumber its title or other interests.
When real property is no longer needed for the originally authorized purpose, TSBVI must obtain disposition instructions from the federal awarding agency or pass-through entity. The instructions must provide for one of the following alternatives:
- Retain title after compensating the federal awarding agency an amount determined under 2 CFR 200.311(c)(1).
- Sell the property and compensate the federal awarding agency an amount determined under 2 CFR 200.311(c)(2).
- Transfer title to the federal awarding agency or to a third party designated/approved by the federal awarding agency. TSBVI is entitled to be paid an amount calculated by applying the School’s percentage of participation in the purchase of the real property (and cost of any improvements) to the current fair market value of the property.
2 CFR 200.311
Equipment
Title and Use
Subject to the obligations and conditions set forth in 2 CFR 200.313, title to equipment acquired under a federal award will vest upon acquisition in the School. Unless a statute specifically authorizes the federal agency to vest title in TSBVI without further obligation to the federal government, and the federal agency elects to do so, the title must be a conditional title. Title must vest in the School subject to the following conditions:
- Use the equipment for the authorized purposes of the project during the period of performance, or until the property is no longer needed for the purposes of the project.
- Not encumber the property without approval of the federal awarding agency or pass-through entity.
- Use and dispose of the property in accordance with the provisions below.
Equipment must be used by the School in the program or project for which it was acquired in accordance with 2 CFR 200.313(c).
Procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a federal award, until disposition takes place will, as a minimum, meet the requirements of 2 CFR 200.313(d).
Disposition
If TSBVI is authorized or required to sell the property, proper sales procedures must be established to ensure the highest possible return.
When original or replacement equipment acquired under a federal award is no longer needed for the original project or program or for other activities currently or previously supported by a federal awarding agency, except as otherwise provided in federal statutes, regulations, or federal awarding agency disposition instructions, TSBVI must request disposition instructions from the federal awarding agency if required by the terms and conditions of the federal award. Disposition of the equipment will be made as prescribed in 2 CFR 200.313(e), in accordance with federal awarding agency disposition instructions.
2 CFR 200.313
Supplies
Title to supplies will vest in TSBVI upon acquisition. If there is a residual inventory of unused supplies exceeding $5,000 in total aggregate value upon termination or completion of the project or program and the supplies are not needed for any other federal award, the School must retain the supplies for use on other activities or sell them, but must, in either case, compensate the federal government for its share. The amount of compensation must be computed in the same manner as for equipment under 2 CFR 200.313(e)(2). 2 CFR 200.314(a)
Intangible Property
Title to intangible property acquired under a federal award vests upon acquisition in TSBVI. The School must use that property for the originally-authorized purpose, and must not encumber the
property without approval of the federal awarding agency. When no longer needed for the originally authorized purpose, disposition of the intangible property must occur in accordance with the provisions in 2 CFR 200.313(e). 2 CFR 200.315(a)
DIRECT GRANT PROGRAMS
The regulations in 34 CFR Part 75 apply to each direct grant program of the DOE. 34 CFR 75.1
STATE-ADMINISTERED PROGRAMS
The regulations in 34 CFR Part 76 apply to each state-administered program of the DOE. 34 CFR 76.1
GENERAL EDUCATION PROVISION ACT
The regulation in 34 CFR Part 81 govern the enforcement of legal requirements under applicable programs administered by the DOE and implement Part E of the General Education Provisions Act (GEPA). 34 CFR 81.1
CONTRACTS SUPPORTED BY FEDERAL FUNDS
TSBVI must maintain oversight to ensure that contractors perform in accordance with the terms, conditions, and specifications of their contracts or purchase orders.
The School must maintain written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award, and administrations of contracts. No employee, officer, or agent may participate in the selection, award, or administration of a contract supported by a federal award if he or she has a real or apparent conflict of interest. A conflict of interest arises when the employee, officer, or agent, any members of his or her immediate family, his or her partner, or an organization that employs or is about to employ any of these parties, has a financial or other interest in or a tangible personal benefit from a firm considered for a contract. The officers, employees, and agents of TSBVI must neither solicit not accept gratuities, favors, or anything of monetary value from contractors or parties to subcontracts. However, the School may set standards for situations in which the financial interest is not substantial or the gift is an unsolicited item of nominal value. The standards of conduct must provide for disciplinary actions to be applied for violations of such standards by officers, employees, or agents of the School. [See Policy BBFA, CB (TSBVI), DBD (TSBVI)]
ETHICAL CONSIDERATIONS
TSBVI Board Policy CDCA sets forth the ethical considerations for the acceptance of gifts. The School’s employees and Board members shall neither solicit nor accept gratuities, favors, or anything of monetary value, from contractors or parties to sub-agreements. Education Code 30.022(d), 7 CFR 3016.36.
SUSPENSION AND DEBARMENT
The School and its contractors are subject to non-procurement debarment and suspension regulations at 2 CFR Part 180. These regulations restrict awards, sub-awards, and contracts with certain parties that are debarred, suspended, or otherwise excluded for or ineligible for participation in federal assistance programs or activities. 2 CFR 200.205(d), .212
FINANCIAL MANAGEMENT AND INTERNAL CONTROLS
TSBVI’s financial management systems, including records documenting compliance with federal statutes, regulations, and the terms and conditions of the federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions. The School must establish and maintain effective internal control over the federal award that provides reasonable assurance that TSBVI is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. 2 CFR 200.302-303
Deposit
Federal funds, including unexpended balances, shall be deposited to and expended from the specific appropriation item identified under the School’s appropriation bill pattern. General Appropriations Act, Article IX
Expenditure
No federal funds may be expended for strategies or functions other than those which have been reviewed by the Legislature and authorized by specific language or encompassed by the School’s budget structure. General Appropriations Act, Article IX
[1] TEA EDGAR Materials and Resources: https://tea.texas.gov/Finance_and_Grants/Grants/EDGAR_Materials_and_Resources/
2 DOE EDGAR website: https://www2.ed.gov/policy/fund/reg/edgarReg/edgar.html
3 DOE Uniform Guidance website: https://www2.ed.gov/policy/fund/guid/uniform-guidance/index.html
5 OMB Memorandum M-18-18: https://www.whitehouse.gov/wp-content/uploads/2018/06/M-18-18.pdf
6 TEA To the Administrator Addressed letter (August 28, 2018): https://tea.texas.gov/interiorpage_wide.aspx?id=51539625165
7 New TEA Guidance on Micro-Purchase Flexibility Under EDGAR: https://tea.texas.gov/About_TEA/News_and_Multimedia/Correspondence/TAA_Letters/New_TEA_Guidance_on_Micro-Purchase_Flexibility_Under_EDGAR/
8 TDA Food and Nutrition Division’s Administrator’s Reference Manual: http://squaremeals.org/Publications/Handbooks.aspx
Adopted: 1/11/80
Amended: 9/10/82, 11/11/83, 5/29/87, 3/25/94, 11/15/96, 3/26/02, 11/21/03, 6/5/15, 11/18/16, 5/31/19, 9/27/19, 10/1/21
Reviewed: 4/3/09