Skip to content
Printer-friendly version

California Statewide Average Indirect Cost Rates

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

Following is a recap of California's statewide average indirect cost rates for the four most current years. For food service and adult education programs, Education Code sections 38101(c) and 52616.4(a)(3), respectively, limit school district indirect costs to amounts derived using the lesser of a school district's indirect rate (as approved by the California Department of Education) or the statewide average indirect cost rate for the program. Both the school district and statewide indirect cost rates are calculated using the standardized account code structure expenditure data from the 2nd prior fiscal year. Each district should compare these statewide rates with their individual indirect cost rate to determine the lesser rate for use with each program.

2008-09

For food service and adult education programs for fiscal year 2008-09, districts are limited to the lesser of:

  • Their CDE approved indirect cost rate (approved March 2008, based on 2006-07 data)

or

  • 4.96% for Food Service
  • 4.90% for Adult Education

2007-08

For food service and adult education programs for fiscal year 2007-08, districts are limited to the lesser of:

  • Their CDE approved indirect cost rate (approved March 2007, based on 2005-06 data)

or

  • 4.64% for Food Service
  • 4.53% for Adult Education

2006-07

For food service and adult education programs for fiscal year 2006-07, districts are limited to the lesser of:

  • Their CDE approved indirect cost rate (approved March 2006, based on 2004-05 data)

or

  • 5.00% for Food Service
  • 4.92% for Adult Education

2005-06

For food service and adult education programs for fiscal year 2005-06, districts are limited to the lesser of:

  • Their CDE approved indirect cost rate (approved March 2005, based on 2003-04 data)

or

  • 5.33% for Food Service
  • 5.38% for Adult Education

2004-05

For food service and adult education programs for fiscal year 2004-05, districts are limited to the lesser of:

  • Their CDE approved indirect cost rate (approved April 2004, based on 2002-03 data)

or

  • 5.60% for Food Service
  • 5.59% for Adult Education
Questions:   Financial Accountability & Information Services | sacsinfo@cde.ca.gov | 916-322-1770
Download Free Readers