A non-local educational agency (non-LEA) that does not have a federal cognizant agency but receives the majority of its federal funds pass-through the South Carolina Department of Education and desires to charge indirect costs should submit the following information each year to Hershula Davis at hdavis@ed.sc.gov to have an indirect cost rate calculated for its agency:

1. Financial statements as of your fiscal year end (audited, if available)
2. Organizational chart and provide any information or material explaining the various services and/or functions for each unit and identify which units are indirect (administrative) functions of the organization.
3. Schedule of total funding (indicates all federal funding received and the grantor)
4. IRS Form 990
5. A chart of accounts in which the actual dollars expended can be related to various programs and/or organization structure (if possible)
6. Listing of equipment purchased (including dates and amounts) during the most recent fiscal year