This comprehensive guide includes information on how to determine the allowability of indirect costs, how to calculate a restricted indirect cost rate, and answers to common questions about restricted indirect cost rates. Pages 27–30 describe the method to calculate restricted indirect cost rates and pages 85–92 have links to examples and more specific considerations for calculations. There is also information about how to distinguish between direct and indirect costs. This guide reviews common issues with calculating restricted indirect cost rates disclosed in ED reviews.
Letter to Gomm
This OSEP letter to the Part C lead agency in New Mexico explains the requirement for the lead agency to have an approved restricted indirect cost rate, as opposed to having a negotiated indirect cost rate. There are several citations and references to resources for how a restricted indirect cost rate may be calculated.
System Framework for Building High-Quality Early Intervention and Preschool Special Education Programs: Finance Component
The Early Childhood Technical Assistance Center (ECTA) and the Center for IDEA Early Childhood Data Systems (DaSy) developed a System Framework that details six components of a high-quality IDEA early childhood program. Each component includes indicators of quality and the elements that need to be in place to achieve each indicator. This web page reviews the Finance Component, its sub-components, and quality indicators which address strategic planning and forecasting; access and use of fiscal data; securing funds and resources; and the allocation, use, disbursement, and monitoring of funds.
Use of Data for Fiscal Management of State Part C Systems
The Center for IDEA Early Childhood Data Systems (DaSy) developed this document to increase the knowledge and skills of lead agency staff regarding the use of federal funds and planning the annual budget for the Part C program. It provides an in-depth look at the integral role of fiscal data in the development, management, and use of Part C funds including basic budget management information, examples of analysis, and samples of reports, forms, and other tools.
Fiscal Data Profile Template
The Center for IDEA Early Childhood Data Systems (DaSy) and the Early Childhood Technical Assistance Center (ECTA) developed this Excel tool that can be used to budget how Part C funds will be used for personnel, allowable activities, and direct services (Sections III.A.- C. in the grant template). The Fiscal Data Profile details and converts state IDEA Part C demographic, service delivery, infrastructure, administrative, and fiscal data into engaging and informative graphical displays (i.e., profiles) to support fiscal management, conduct general supervision activities, and engage with stakeholders, such as Interagency Coordinating Councils.
Understanding and Using Fiscal Data: A Guide for Part C State Staff
The Center for IDEA Early Childhood Data Systems (DaSy) developed this document to provide an overview of the critical role of fiscal data in state IDEA Part C systems. The guide is intended to help state Part C lead agency staff better understand how to collect and analyze fiscal data elements. It provides examples of ways to communicate with stakeholders about fiscal data and addresses questions related to the use of Part C funds.
Part C Use of Funds in the COVID-19 Environment Question & Answer Document
This Q&A document from the Office of Special Education Programs addresses inquiries concerning the implementation of the Individuals with Disabilities Education Act (IDEA) Part C use of funds in the current COVID-19 environment as of June 2020. It addresses the types of activities that are allowable for use of Part C funds and how those funds may be used to ensure the provision of early intervention services through virtual delivery methods.
Letter to Koch
This letter responds to questions from the Illinois State Board of Education regarding whether proposed language for Illinois education appropriations is consistent with the provisions related to maintenance of state financial support (MFS) in IDEA. Given the appropriations language, the state asks if they would be penalized for not meeting MFS requirements if a local education agency (including a state-authorized charter school) fails to expend the amount allocated by the state for special education and related services. The letter explains the history and purpose of the MFS requirement and responds to the state’s question.
Letter to Morton
This letter to the Illinois Department of Human Services clarifies whether certain non-federal expenditures under the Vocational Rehabilitation (VR) program may be used for calculating the VR maintenance of effort requirement. It further speaks to the use of those funds in the calculation of maintenance of state financial support for special education under 34 CFR §300.163 as described in the Office of Special Education Programs Memorandum 10-5.
Quick Reference Guide on the Allocation of IDEA Part B Subgrants to Local Educational Agencies
This guide provides an overview of the IDEA requirements for allocating Part B subgrants to LEAs; the base payment, population, and poverty calculations that states must make; and circumstances in which the base payment must be adjusted. The guide includes questions for states to consider and resource suggestions.
