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Must members of the partnership receiving a subgrant use a “restricted indirect cost rate” in calculating the maximum amount of indirect costs that may be charged to their awards?

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Must members of the partnership receiving a subgrant use a “restricted indirect cost rate” in calculating the maximum amount of indirect costs that may be charged to their awards?

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No. The Improving Teacher Quality State Grants program does not require these partnerships to use program funds only to supplement and not supplant non-Federal funds that otherwise would be used for funded activities. Because the restricted indirect cost rate (see section 76.563 of EDGAR) applies only where a “supplement not supplant” requirement is in effect, partnership members may apply a larger, unrestricted indirect cost rate.

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