Center for IDEA Fiscal Reporting

Center for IDEA Fiscal Reporting

Indirect Cost/Cost Allocation Plan

Engaging Part C State Interagency Coordinating Councils in Fiscal Discussions

Under IDEA, Interagency Coordinating Councils (ICCs) provide critical input on funding the state Part C system. The strategies in this practice guide help lead agencies (LAs) build the Part C fiscal knowledge of ICC members and involve them in meaningful budget discussions. The issues and data analysis questions in the guide are designed to prompt members’ feedback.

 

IDEA Part C Annual Grant Budget Calculator

The Part C Annual Grant Budget Calculator helps Part C staff plan in detail how they will use Part C grant funds. It is aligned with Section III of the IDEA Part C grant application and will help you prepare the necessary data for an upcoming submission. After a grant is awarded, use the calculator to track expenditures of IDEA funds over the grant’s 27-month life cycle to ensure that you are obligating and liquidating funds in a timely manner.

We recommend replacing the original version in your records with this version (v1.1).

 

Resources for Grantees Website – Grants

This U.S. Department of Education web page contains resources pertaining to the three OSEP-administered IDEA formula grants that are awarded annually to provide services to 1) infants and toddlers with disabilities and their families, 2) preschool children ages 3-5, and 3) special education for children and youth with disabilities.

The site includes Part B and Part C grant award letters, annual grant application templates, application instructions and procedures, public participation topic briefs, and checklists.

State Considerations for IDEA Part C Subgranting

Developed in collaboration with OSEP and the Office of General Counsel, this guide from CIFR outlines key differences between contracts and subgrants for Part C, highlights questions for states to consider as they determine whether to pursue subgranting, and describes the initial steps of planning and decision-making.

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).

Understanding the IDEA Part C State Grant Funding Cycle and Different Fiscal Years

Developed by CIFR, this graphic-based resource explains the different stages of the Part C grant cycle: budget period, Tydings period, period of performance, and liquidation period. Part C coordinators and their fiscal staff will learn how these stages correspond with different state fiscal years. The resource may be useful for strategic planning, managing fiscal timelines, and communicating with state Interagency Coordinating Councils (ICCs), lead agency leadership, local early intervention programs, and other interested parties.

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.

Finance Glossary

This glossary contains terms relevant to finance for IDEA Part C and Part B Section 619 programs. The terms include those related to IDEA and other related federal fiscal requirements as well as those specific to billing public and private insurance for IDEA services.

Cost Allocation Guide for State and Local Governments

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.