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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.

Note:  The statewide average rate for Adult Education is no longer calculated due to the flexibility provisions of EC Section 42605, currently in effect for fiscal years 2008–09 through 2014–15.

2014–15

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

or

2013–14

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

or

2012–13

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

or

2011–12

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

or

2010–11

For food service programs for fiscal year 2010–11, districts are limited to the lesser of:

or

Questions:   Financial Accountability & Information Services | sacsinfo@cde.ca.gov | 916-322-1770
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