Section 3474.1 - Adoption of 2 CFR part 200(a) The Department of Education adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR 200.102(a) and 2 CFR 200.207(a) . Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the Department.(b) The authority for all of the provisions in 2 CFR part 200 as adopted in this part is listed as follows. Authority: 20 U.S.C. 1221e-3 , 3474 , and 2 CFR part 200.