Indirect Cost Rates (ICR)

Frequently Asked Questions (FAQs)

FAQs on indirect costs/rates (Revised 08-Jul-2025)

School District, County Office, and Joint Powers Agency Rates

Letter to Chief Business Officials
2021–22 to 2025–26 Indirect Cost Rates (XLSX; Updated 08-Jul-2025)

Charter School Rates

2025–26 Charter School Rates (XLSX; Posted 07-Apr-2025)
2024–25 Charter School Rates (XLSX; Posted 10-Apr-2024)
2023–24 Charter School Rates (XLSX; Posted 06-Apr-2023)
2022–23 Charter School Rates (XLSX; Posted 13-Apr-2022)
2021–22 Charter School Rates (XLSX; Posted 16-Apr-2021)

Statewide Average Rates for Use with Food Service Programs

2021–22 through 2025–26 California Statewide Average Indirect Cost Rates (Posted 07-Apr-2025)

California's Indirect Cost Plan

Letter on Indirect Cost Accounting Changes Effective Beginning 2025–26 (Dated 08-Jul-2025)

Letter on Federal Office of Management and Budget Uniform Guidance Implementation (Dated 18-Feb-2025)

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.

Additional Information can be found here: Correspondence