California Statewide Average Indirect Cost Rates
Listing of California's statewide average indirect cost rates for the five most current years, for purposes of food service programs.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) 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.
Note: The statewide average rate for Adult Education is no longer calculated due to the flexibility provisions of EC Section 42605, currently in effect for fiscal years 2008–09 through 2014–15.
2014–15
For food service programs for fiscal year 2014–15, districts are limited to the lesser of:
- Their CDE approved indirect cost rate (approved April 2014, based on 2012–13 data)
or
- 5.69%
2013–14
For food service programs for fiscal year 2013–14, districts are limited to the lesser of:
- Their CDE approved indirect cost rate (approved April 2013, based on 2011–12 data)
or
- 5.31%
2012–13
For food service programs for fiscal year 2012–13, districts are limited to the lesser of:
- Their CDE approved indirect cost rate (approved April 2012, based on 2010–11 data)
or
- 4.46%
2011–12
For food service programs for fiscal year 2011–12, districts are limited to the lesser of:
- Their CDE approved indirect cost rate (approved April 2011, based on 2009–10 data)
or
- 4.80%
2010–11
For food service programs for fiscal year 2010–11, districts are limited to the lesser of:
- Their CDE approved indirect cost rate (approved April 2010, based on 2008–09 data)
or
- 4.44%
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 Jul-2011)
School District, County Office, and Joint Powers Agency Rates
Letter to Chief Business Officials - see correspondence page
2010–11 to 2014–15 Indirect Cost Rates (XLS; Posted 17-Apr-2014)
2010–11 to 2014–15 Indirect Cost Rates (XLS; Posted 17-Apr-2014)
Charter School Rates
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)
2010–11 Charter School Rates (XLS; Posted 07-May-2010)
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)
2010–11 Charter School Rates (XLS; Posted 07-May-2010)
Statewide Average Rates for Food Service and Adult Education Programs
2010–11 through 2014–15 (Posted 17-Apr-2014)
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)
