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 (DOC; 70KB; 7pp.; 24-Oct-2005)

School District, County Office, and Joint Powers Agency Rates
Letter – Dated 29-Mar-2007
2003-04 to 2007-08 (XLS; 437KB; 20pp.; 20-Jul-2007)

Charter School Rates
2007-08 (XLS; 134KB; 15pp; 11-Apr-2007)
2006-07 (XLS; 121KB; 13pp; 29-Mar-2006)
2005-06 (XLS; 81KB; 13pp.; 24-Oct-2005)2004-05 (XLS; 76KB; 15pp.; 2-May-2004)
2003-04 (XLS; 88KB; 12pp.; 12-Jun-2003)

Statewide Average Rates for Food Service and Adult Education Programs
2004-05 through 2007-08 – Posted Mar-2007

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.

Questions: Financial Accountability & Information Services | sacsinfo@cde.ca.gov | 916-322-1770