When charging indirect costs an IDEA Part C grant, states must do so through an approved restricted indirect cost rate or a cost allocation plan that calculates costs on a restricted basis. To inform lead agency staff about these provisions, CIFR developed the Quick Reference Guide on Restricted Indirect Costs and Cost Allocation Plans for IDEA Part C Grants.
This resource provides state Part C and finance staff with information about restricted indirect costs that may be charged to the Part C grant, the regulatory requirements for calculating costs on a restricted basis, and the approval process.
If you have any questions or need further assistance related to restricted indirect costs, please contact your state TA Liaison.
