PUBLIC LAW 103-382—OCT. 20, 1994 108 STAT. 3995 "(ii) executive, policy, and corporate leadership and decisionmaking; "(iii) program planning, development, and management; "(iv) fiscal, personnel, property, and procurement management; "(v) related office services and record keeping; and "(vi) costs of necessary insurance, auditing, legal, safety and security services. "(2) The term 'Bureau elementary and secondary functions' means— "(A) all functions funded at Bureau schools by the Office; "(B) all programs— "(i) funds for which are appropriated to other agencies of the Federal Government, and "(ii) which are administered for the benefit of Indians through Bureau schools; and "(C) all operation, maintenance, and repair funds for facilities and government quarters used in the operation or support of elementary and secondary education functions for the benefit of Indians, from whatever source derived. "(3)(A) Except as otherwise provided in this subparagraph (B), the direct cost base of a tribe or tribal organization for the fiscal year is the aggregate direct cost program funding for all tribal elementary or secondary educational programs operated by the tribe or tribal organization during— "(i) the second fiscal year preceding such fiscal year, or "(ii) if such programs have not been operated by the tribe or tribal organization during the 2 preceding fiscal years, the first fiscal year preceding such fiscal year. "(B) In the case of Bureau elementary or secondary education functions which have not previously been operated by a tribe or tribal organization under contract, grant, or agreement with the Bureau, the direct cost base for the initial year shall be the projected aggregate direct cost program funding for all Bureau elementary and secondary functions to be operated by the tribe or tribal organization during that fiscal year. "(4) The term 'maximum base rate' means 50 percent. "(5) The term 'minimum base rate' means 11 percent. "(6) The term 'standard direct cost base' means $600,000. "(7) The term 'tribal elementary or secondary educational programs' means all Bureau elementary and secondary functions, together with any other Bureau programs or portions of programs (excluding funds for social services that are appropriated to agencies other than the Bureau and are expended through the Bureau, funds for major subcontracts, construction, and other major capital expenditures, and unexpended funds carried over from prior years) which share common administrative cost functions, that are operated directly by a tribe or tribal organization under a contract, grant, or agreement with the Bureau. "(f)(1) Upon the date of enactment of the Indian Education Amendments of 1988, the Secretary shall—
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