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 13-Apr-2022)
School District, County Office, and Joint Powers Agency Rates
Letter to Chief Business Officials
2018–19 to 2022–23 Indirect Cost Rates (XLSX; Posted 13-Apr-2022)
Charter School Rates
2022–23 Charter School Rates (XLSX; Posted 13-Apr-2022)
2021–22 Charter School Rates (XLSX; Posted 16-Apr-2021)
2020–21 Charter School Rates (XLSX; Posted 08-Apr-2020)
2019–20 Charter School Rates (XLSX; Posted 02-Apr-2019)
2018–19 Charter School Rates (XLSX; Posted 11-Apr-2018)
Statewide Average Rates for Use with Food Service Programs
2017–18 through 2021–22 California Statewide Average Indirect Cost Rates (Posted 13-Apr-2022)
California's Indirect Cost Plan
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
