California Statewide Average Indirect Cost Rates

Following is a recap of California's statewide average indirect cost rates for the five most current years. For food service programs, Education Code (EC) Section 38101(c) limits school district indirect costs to amounts derived using the lesser of a school district's indirect cost rate (as approved by the California Department of Education (CDE)) or the statewide average indirect cost rate. Both the school district and statewide average indirect cost rates are calculated using the standardized account code structure expenditure data from the second prior fiscal year. Each district should compare this statewide average rate with its individual indirect cost rate to determine the lesser rate for use with this program.

2023–24

For food service programs for fiscal year 2023–24, districts are limited to the lesser of:

• Their CDE approved indirect cost rate (approved April 2023, based on 2021–22 data)

or

• 5.06%

2022–23

For food service programs for fiscal year 2022–23, districts are limited to the lesser of:

• Their CDE approved indirect cost rate (approved April 2022, based on 2020–21 data)

or

• 5.35%

2021–22

For food service programs for fiscal year 2021–22, districts are limited to the lesser of:

• Their CDE approved indirect cost rate (approved April 2021, based on 2019–20 data)

or

• 5.48%

2020–21

For food service programs for fiscal year 2020–21, districts are limited to the lesser of:

• Their CDE approved indirect cost rate (approved April 2020, based on 2018–19 data)

or

• 5.00%

2019–20

For food service programs for fiscal year 2019–20, districts are limited to the lesser of:

• Their CDE approved indirect cost rate (approved April 2019, based on 2017–18 data)

or

• 5.12%