PUBLIC LAW 107-110—JAN. 8, 2002 115 STAT. 2035 "(1) IN GENERAL.—For purposes of this section, the administrative cost percentage rate for a contract or grant school for a fiscal year is equal to the percentage determined by dividing— "(A) the sum of— "(i) the amount equal to— "(I) the direct cost base of the tribe or tribal organization for the fiscal year, multiplied by "(II) the minimum base rate; plus "(ii) the amount equal to— "(I) the standard direct cost base; multiplied by "(II) the maximum base rate; by "(B) the sum of— "(i) the direct cost base of the tribe or tribal organization for the fiscal year; plus "(ii) the standard direct cost base. "(2) ROUNDING.— The administrative cost percentage rate shall be determined to the Vioo of a decimal point. "(3) APPLICABILITY.—The administrative cost percentage rate determined under this subsection shall not apply to other programs operated by the tribe or tribal organization. " (e) COMBINING FUNDS. — "(1) IN GENERAL. — Funds received by a tribe or contract or grant school as grants under this section for tribal elementary or secondary educational programs may be combined by the tribe or contract or grant school into a single administrative cost account without the necessity of maintaining separate funding source accounting. "(2) INDIRECT COST FUNDS.— Indirect cost funds for programs at the school which share common administrative services with tribal elementary or secondary educational programs may be included in the administrative cost account described in paragraph (1). "(f) AVAILABILITY OF FUNDS.— Funds received as grants under this section with respect to tribal elementary or secondary education programs shall remain available to the contract or grant school without fiscal year limitation and without diminishing the amount of any grants otherwise payable to the school under this section for any fiscal year beginning after the fiscal year for which the grant is provided. "(g) TREATMENT OF FUNDS.— Funds received as grants under this section for Bureau-funded programs operated by a tribe or tribal organization under a contract or agreement shall not be taken into consideration for purposes of indirect cost underrecovery and overrecovery determinations by any Federal agency for any other funds, from whatever source derived. "(h) TREATMENT OF ENTITY OPERATING OTHER PROGRAMS. — In applying this section and section 106 of the Indian Self-Determination and Education Assistance Act with respect to an Indian tribe or tribal organization that— "(1) receives funds under this section for administrative costs incurred in operating a contract or grant school or a school operated under the Tribally Controlled Schools Act of 1988; and "(2) operates one or more other programs under a contract or grant provided under the Indian Self-Determination and Education Assistance Act,
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