Part C – Indirect Cost/Cost Allocation PlanPart C – Maintenance of Effort (MOE)Part C – Use of Funds
Part C Fiscal 101 Modules: Federal Fiscal Requirements
The Early Childhood Technical Assistance (ECTA) Center developed 10 modules to help Part C lead agency staff understand the federal fiscal requirements associated with IDEA Part C funding as well as requirements that apply to all federal funding. Each module addresses a specific component of the fiscal requirements, providing an overview of each topic.
Module 4 covers use of funds, allowability and prior approval.
Module 5 covers the indirect cost requirements found in Subpart E of the Uniform Guidance and Sections III and IV of the state grant application.
Module 10 covers the MOE requirement, located in the supplement not supplant requirement under 34 CFR § 303.225(a)(2).
Early Childhood Technical Assistance Center (ECTA)