Quick Reference Guide on Restricted Indirect Costs and Cost Allocation Plans for IDEA Part C Grants
The guide provides an overview of the IDEA requirements for restricted indirect costs that a state may wish to charge to its Part C grant. The guide reviews terminology and key concepts for understanding the components of the IDEA no-supplanting provisions that require indirect costs to be charged on a restricted basis. It includes questions for states based on their lead agency type and suggestions for helpful resources.
- Part C
- Indirect Cost/Cost Allocation Plan
- Maintenance of Effort (MOE)
- Use of Funds
- Key Resources for New State Staff
Center for IDEA Fiscal Reporting (CIFR)