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MEMORANDUM

UNITED STATES DEPARTMENT OF EDUCATION

OFFICE OF FINANCE AND OPERATIONS

TO: The Deputy Assistant Secretary, Office of Acquisition, Grants, and Risk 

Management, Office of Finance and Operations

FROM: Acting Assistant Secretary, Office of Finance and Operations

SUBJECT: Redelegation of Authority to Establish and Approve Indirect Cost Rates and

Cost Allocation Plans

I. DELEGATION

Under the authority delegated to me as the Chief Financial Officer by the Office

of Finance and Operations’ (OFO) approved functional statements, effective 

May 8, 2022, pursuant to the Department’s Administrative Communications 

Systems (ACS) Directive ACSD-OFO-015 titled “Delegations of Authority”, 

Section II(4), I hereby delegate to you, your successor in function, and anyone 

serving for you in an acting capacity or delegated to perform the functions and

duties of your position, the authority to:

A. Establish and approve indirect cost rates and cost allocation plans for entities 

for which the Department represents the Federal Government as the cognizant 

agency;

B. Approve the methodology used by State Education Agencies to establish

and approve Local Education Agencies’ indirect cost rates on behalf of the

Federal Government pursuant to 34 CFR 75.561(b) and 76.561(b); and

C. Approve the issuance of Department manuals relating to indirect costs.

These authorities must be exercised in accordance with the regulations issued by

the Office of Management and Budget (OMB) Uniform Administrative

Requirements, Cost Principles and Audit Requirements for Federal Awards under

2 CFR Part 200, and the Federal Acquisition Regulation cost principles in Title 48

of the CFR, including Chapter 99.

Unless otherwise noted in future delegations of authority, amendments to the

authority cited herein are included within the scope of this delegation.
II. RESERVATIONS

The authority to establish and approve indirect cost rates and cost allocation plans

when you are recused from involvement due to a conflict of interest is reserved to

the Chief Financial Officer.

III. REDELEGATION

Subject to the requirements of law, you may redelegate any of the authorities

delegated to you in this delegation only to a position that reports directly to you, 

with the exception of the authority to approve the issuance of Department manuals 

relating to indirect cost rates. The authority to approve the issuance of Department 

manuals relating to indirect costs rates may not be redelegated. Subject to the 

provisions herein, no further redelegation is authorized.

IV. CERTIFICATION AND EFFECTIVE DATE

The delegation is effective upon certification by the Department’s Delegations

Control Officer and supersedes EK/EKG/209 certified on November 7, 2019. I

hereby ratify actions within the scope of this delegation taken by you, prior to the 

date of certification.

/s

Denise Carter

OGC Clearance: Leah Travis; 5/9/2022 _

Department Delegations Officer: Jim Clemmens

Date Certified: 5/10/2022

Control Number: EK/EKG/222