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 19-Nov-2024)
School District, County Office, and Joint Powers Agency Rates
Letter to Chief Business Officials
2021–22 to 2025–26 Indirect Cost Rates (XLSX; Updated 7-Apr-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 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