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 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: Tuesday, October 30, 2018

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