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

Quick Reference Guide on Restricted Indirect Costs and Cost Allocation Plans for IDEA Part C Grants