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-2015)
School District, County Office, and Joint Powers Agency Rates
Letter to Chief Business Officials - see correspondence page
2011–12 to 2015–16 Indirect Cost Rates (XLS; Posted 17-Apr-2015)
Charter School Rates
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)
2012–13 Charter School Rates (XLS; Posted 17-Apr-2012)
2011–12 Charter School Rates (XLS; Posted 09-May-2011)
Statewide Average Rates for Use with Food Service Programs
2011–12 through 2015–16 (Posted 17-Apr-2015)
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.