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United States Department of Labor
U.S. Department of Labor
Office of the Assistant Secretary for Administration & Management
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External Regulations and Q&A Guidance, Including ETA TEGLs

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    • About Us
    • Office of Acquisition Services
    • Job Corps Acquisition Services
    • Policy/Project Management Division
    • Cost & Price Determination Division
      • Frequently Asked Questions (FAQs)
      • A Guide for Indirect Cost Rate Determination — Applicable to Nonprofit and Commercial Organizations
      • Guidance on Indirect Costs for State/Local Governments
      • External Regulations and Q&A Guidance, Including ETA TEGLs
      • Partial List of Other Federal Cognizant Agencies Approving Indirect Rates
      • Contact Information
    • Office of Small and Disadvantaged Business Utilization
    • Suspension and Debarment Office
    • Contact Us
    • 2 CFR Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
    • 2 CFR Part 2900 — On December 19, 2014, the Department of Labor (DOL) issued its Final Rule entitled Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards adopting the OMB Rule with DOL exceptions
    • 2 CFR Part 200 – FAQs – January 15, 2025 (PDF)
    • 2 CFR Part 200 – FAQs – May 3, 2021 (PDF)
    • 2 CFR Part 200 – FAQs – July 2017 (PDF)
    • OMB Circular A-122, Cost Principles for Non-profit Organizations
    • OMB Circular A-87, Cost Principles for State/Local Governments
    • HHS – Implementation Guide for Circular A-87 (PDF)
    • GSA – Federal Acquisition Regulations Part 31 – Contract Cost Principles
    • Cost Accounting Standards (CAS)
    • ETA TEGLs:
      • Compensation limitations established for certain ETA programs
        TEGL 10-24
      • Allocation of Costs of Assessing and Collecting State Taxes that are Collected in Conjunction with the State Unemployment Compensation Tax
        TEGL 6-05
      • Allocation of Costs of Assessing and Collecting Penalty and Interest under State Unemployment Compensation Laws
        TEGL 15-09
    • ETA Salary CAP and spreadsheet to calculate excess compensation
    • 2 CFR 200.216 Prohibition on certain telecommunications and video surveillance services – Q&As (PDF)
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    United States Department of Labor
    Office of the Assistant Secretary for Administration & Management

    An agency within the U.S. Department of Labor

    200 Constitution Ave NW
    Washington, DC 20210
    1-866-4-USA-DOL

    1-866-487-2365
    www.dol.gov
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