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-2018)
School District, County Office, and Joint Powers Agency Rates
Letter to Chief Business Officials - see correspondence page
2014–15 to 2018–19 Indirect Cost Rates (XLSX; Posted 11-Apr-2018)
Charter School Rates
2018–19 Charter School Rates (XLSX; Posted 11-Apr-2018)
2017–18 Charter School Rates (XLSX; Posted 11-Apr-2017)
2016–17 Charter School Rates (XLSX; Posted 26-Apr-2016)
2015–16 Charter School Rates (XLSX; Posted 17-Apr-2015)
2014–15 Charter School Rates (XLSX; Posted 17-Apr-2014)
Statewide Average Rates for Use with Food Service Programs
2014–15 through 2018–19 California Statewide Average Indirect Cost Rates (Posted 11-Apr-2018)
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.