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Indirect Cost Rates (ICR)

Lists of department-approved rates for local educational agencies, frequently asked questions (FAQs), and letters.

Frequently Asked Questions (FAQs)

FAQs on indirect costs/rates (Revised Apr-2015)

School District, County Office, and Joint Powers Agency Rates

Letter to Chief Business Officials - see correspondence page
2011–12 to 2015–16 Indirect Cost Rates (XLS; Posted 17-Apr-2015)

Charter School Rates

2015–16 Charter School Rates (XLS; Posted 17-Apr-2015)
2014–15 Charter School Rates (XLS; Posted 17-Apr-2014)
2013–14 Charter School Rates (XLS; Posted 22-Apr-2013)
2012–13 Charter School Rates
(XLS; Posted 17-Apr-2012)
2011–12 Charter School Rates (XLS; Posted 09-May-2011)

Statewide Average Rates for Use with Food Service Programs

2011–12 through 2015–16 (Posted 17-Apr-2015)

California's Indirect Cost Plan

Letter on Indirect Cost Plan for Local Educational Agencies for Rates Approved For Use in 2011–12 (Dated 09-Jul-2010)

Letter on Indirect Cost and Accounting Changes Effective Beginning 2007–08 (Dated 15-Dec-2006)

Letter on Indirect Cost Plan for Local Educational Agencies (Dated 07-Nov-2005)

Additional Resources

SACS Query System includes guidelines on allowable indirect cost rates for individual programs.

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

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