Iowa Admin. Code r. 281-120.225 - Prohibition against supplanting; indirect costs
(1)
General. The department must provide satisfactory assurance
that the federal funds made available under Section 643 of the Act to the
state:
a. Will not be commingled with state
funds; and
b. Will be used so as to
supplement the level of state and local funds expended for infants and toddlers
with disabilities and their families and in no case to supplant those state and
local funds.
(2)
Additional information. To meet the requirement in subrule
120.225(1), the total amount of state and local funds budgeted for expenditures
in the current fiscal year for early intervention services for children
eligible under this chapter and their families must be at least equal to the
total amount of state and local funds actually expended for early intervention
services for these children and their families in the most recent preceding
fiscal year for which the information is available. Allowance may be made for:
a. A decrease in the number of infants and
toddlers who are eligible to receive early intervention services under this
chapter; and
b. Unusually large
amounts of funds expended for such long-term purposes as the acquisition of
equipment.
(3)
Requirement regarding indirect costs.
a. Except as provided in paragraph
120.225(3)"b," the department may not charge indirect costs to
its Part C grant.
b. If approved by
the department 's cognizant federal agency or by the Secretary, the department
must charge indirect costs through either:
(2) A cost allocation plan that meets the
non-supplanting requirements in subrule 120.225(2) and 34 CFR Part 76 of
EDGAR.
c. In charging
indirect costs under paragraph 120.225(3)"b," the department
may not charge rent, occupancy, or space maintenance costs directly to the Part
C grant, unless those costs are specifically approved in advance by the
Secretary.
Notes
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