Part C – Indirect Cost/Cost Allocation Plan
Quick Reference Guide on Restricted Indirect Costs and Cost Allocation Plans for IDEA Part C Grants
This CIFR-developed reference guide provides an overview of the IDEA requirements regarding restricted indirect costs that a state may wish to charge to their Part C grant. This guide provides information on key terminology and concepts needed to understand the key components of the IDEA no-supplanting provisions that require indirect costs to be charged on a restricted basis. The guide includes questions for states to consider based on their type of lead agency and suggestions of helpful resources.
Center for IDEA Fiscal Reporting (CIFR)