Part C – Indirect Cost/Cost Allocation PlanPart C – Use of Funds
Restricted Indirect Cost Rate for Part C of IDEA
This OSEP memorandum includes background and guidance for lead agency directors on the restricted indirect cost rate. Restricted indirect cost rates are used under awards, such as IDEA Part C, that have supplement, non-supplant requirements. This guidance includes the formula for calculating the rate and definitions for what is allowable under each category of the formula (general management, fixed costs, and other expenditures). Although this document was released in 1999, it is still used as a relevant resource in OSEP’s annual IDEA Part C grant application materials.
Office of Special Education Programs (OSEP)U.S. Department of Education