The Innovative Approaches to Literacy (IAL) Program is carried out under the legislative authority of the Fund for Improvement of Education (FIE), Title V, Part D, Subpart 1, Sections 5411 through 5413 of the Elementary and Secondary Education Act of 1965 (ESEA), as amended (20 U.S.C. 7243–7243b). FIE supports nationally significant programs to improve the quality of elementary and secondary education at the State and local levels and to help all children meet challenging State academic content and student academic achievement standards. 

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• OMB Circular A-87 - Cost Principles for State, Local, and Indian Tribal Governments (05/10/2004) HTML or PDF (57 pages, 199 kb)
• OMB Circular A-122 - Cost Principles for Non-Profit Organizations (05/10/2004) HTML or PDF (55 pages, 220 kb)