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California Statewide Average Indirect Cost Rates

Listing of California's statewide average indirect cost rates for the five most current years, for purposes of food service programs.

Following is a recap of California's statewide average indirect cost rates for the five most current years. For food service programs, Education Code (EC) Section 38101(c) limits school district indirect costs to amounts derived using the lesser of a school district's indirect cost rate (as approved by the California Department of Education) or the statewide average indirect cost rate. Both the school district and statewide average indirect cost rates are calculated using the standardized account code structure expenditure data from the second prior fiscal year. Each district should compare this statewide average rate with its individual indirect cost rate to determine the lesser rate for use with this program.

2015–16

For food service programs for fiscal year 2015–16, districts are limited to the lesser of:

  • Their CDE approved indirect cost rate (approved April 2015, based on 2013–14 data)

or

  • 5.11%

2014–15

For food service programs for fiscal year 2014–15, districts are limited to the lesser of:

  • Their CDE approved indirect cost rate (approved April 2014, based on 2012–13 data)

or

  • 5.69%

2013–14

For food service programs for fiscal year 2013–14, districts are limited to the lesser of:

  • Their CDE approved indirect cost rate (approved April 2013, based on 2011–12 data)

or

  • 5.31%

2012–13

For food service programs for fiscal year 2012–13, districts are limited to the lesser of:

  • Their CDE approved indirect cost rate (approved April 2012, based on 2010–11 data)

or

  • 4.46%

2011–12

For food service programs for fiscal year 2011–12, districts are limited to the lesser of:

  • Their CDE approved indirect cost rate (approved April 2011, based on 2009–10 data)

or

  • 4.80%
Questions:   Financial Accountability & Information Services | sacsinfo@cde.ca.gov | 916-322-1770
Last Reviewed: Friday, April 17, 2015

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