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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-2017)

School District, County Office, and Joint Powers Agency Rates

Letter to Chief Business Officials - see correspondence page
2013–14 to 2017–18 Indirect Cost Rates (XLS; Posted 28-June-2017)

Charter School Rates

2017–18 Charter School Rates (XLS; Posted 11-Apr-2017)
2016–17 Charter School Rates (XLS; Posted 26-Apr-2016)
2015–16 Charter School Rates
(XLS; Posted 17-Apr-2015)
2014–15 Charter School Rates (XLS; Posted 17-Apr-2014)
2013–14 Charter School Rates (XLS; Posted 22-Apr-2013)

Statewide Average Rates for Use with Food Service Programs

2013–14 through 2017–18 (Posted 11-Apr-2017)

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 | | 916-322-1770
Last Reviewed: Wednesday, June 28, 2017
Recently Posted in Accounting
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    The California Department of Education (CDE) letter dated July 31, 2017 reminding local educational agency (LEA) fiscal officials of the federal administrative requirements for remitting interest earned on advances of federal program funds.