91Èȱ¬

The US Department of Education (USDE) has given 91Èȱ¬ authority to issue indirect cost rates for independent school districts (districts), open-enrollment charter schools, and certain other government entities. ÌýTo recover any indirect costs, these grantees must request and receive a new indirect cost rate for every school year.

Grantees that receive their indirect cost rates from 91Èȱ¬ use the rates to recover their organization-wide administrative costs of managing federal grants, such as costs related to accounting, budgeting, purchasing, auditing, and payroll processing. Ìý91Èȱ¬ allows these grantees to use indirect cost rates to recover the organization-wide administrative costs of managing state grants as well.

Rate Types

91Èȱ¬ issues two indirect cost rates to local educational agencies (LEAs), a restricted rate and an unrestricted rate.

• Restricted Rate - The restricted indirect cost rate is used for grant programs where the supplement, not supplant requirement applies. The majority of the grants that 91Èȱ¬ administers are subject to supplement, not supplant, and the restricted indirect cost rate is applied to them.
• Unrestricted Rate - TheÌýunrestricted indirect cost rate isÌýapplied to grants not subject to the supplement, not supplant requirement.

Updates to the Indirect Cost Rate Proposal (ICRP) ProcessÌýfor Districts

ForÌýschool year 2020-2021 and beyond, 91Èȱ¬ received a new Delegation Agreement from USDE that specifies the USDE-approved indirect cost rate calculation methodology.

In the delegation agreement, the following provisions are mandated by USDE:

• No indirect cost rate extensions are allowed, and all indirect cost rate extensions beyond 2017-2018Ìýwere rescinded.
• Indirect cost rates must be requested by districts every year, and then calculated by 91Èȱ¬ every year.

For further information on the updated ICRP data collection process, please review the October 31, 2024, To The Administrator Addressed letter (TAA)and the Indirect Cost Rate Guidance Handbook.

ICRP Additional Costs Workbook (ACW)Ìýand Instruction ManualÌý

TheÌýdistrict ICRP and ACWÌýhave been updated.Ìý To assist districts, 91Èȱ¬ has developed a data collection methodology that populates PEIMS data into an ICRP.Ìý However, a small amount of the required ICRP data cannot be obtained through PEIMS.Ìý Therefore, districts are asked to provide a small amount of additional costs data to 91Èȱ¬ through the submission of an ICRP ACW.Ìý Districts can easily obtain the additional costs data by running simple queries within their financial accounting systems.Ìý Districts will not be required to analyze or classify any costs in the ICRP ACW.

• ICRP Additional Costs Workbook (Excel)
• ICRP Additional Costs Workbook Instruction Manual (PDF)
• ICRP Additional Costs Workbook Frequently Asked Questions (FAQs)

Training Module

91Èȱ¬ has developed a PowerPoint training module explaining theÌýprocess and instructions for completing the ICRP ACW which may be accessed here:

• ICRP Additional Costs Workbook PowerPoint Training (PDF)Ìý

Submission DeadlineÌý

TheÌýprocedure requires that districts must requestÌýindirect cost rates for school year 2025-2026 through the submission of the ICRP ACW.Ìý The submission deadline for the ICRP ACW is January 17, 2025.Ìý Any districtÌýthat does not submit an ICRP ACW by January 17, 2025, may not be issued indirect cost rates for 2025-2026.

Reviewing, Approving, and Certifying the ICRP

The ICRP will be available in Spring 2025 inÌýthe secure GFFC Reports and Data Collections application (accessible through 91Èȱ¬L). Districts are required to review the completed ICRP data and the calculated indirect cost rates contained within the ICRP.

Instructions for completing theÌýdistrict review/approval/certification process are available in the Indirect Cost Rate Proposal Certification Instructions for School Districts.

Requesting an Indirect Cost RateÌýfor Open-Enrollment Charter SchoolsÌý

Open-enrollment charter schools request indirect cost rates from 91Èȱ¬ by submitting the Request for an Indirect Cost Rate for Charter Schools for 2025-2026 Survey (Coming in Spring of 2025).ÌýÌýA TAA letter willÌýnotify open-enrollment charter schools of the survey and the deadline to submit the survey request to receiveÌýindirect cost rates for theÌý2025-2026 school year.

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Current and Prior-Year Indirect Cost Rates for Open Enrollment Charter Schools, Districts, and Education Service Centers

The following links lead to current and prior-year indirect cost rates for districts and open-enrollment charter schools:

• 2025 District and Charter School Indirect Cost Rates, effective 7/1/2024 - 6/30/2025
• 2024 District and Charter School Indirect Cost Rates, effective 7/1/2023 - 6/30/2024
• 2023 District and Charter School Indirect Cost Rates, effective 7/1/2022 - 6/30/2023
• 2022 District and Charter School Indirect Cost Rates, effective 7/1/2021 - 6/30/2022
• 2021 District and Charter School Indirect Cost Rates, effective 7/1/2020 - 6/30/2021
• 2020ÌýDistrict and Charter School Indirect Cost Rates, effective 7/1/2019 - 6/30/2020
• 2019ÌýDistrict and Charter School Indirect Cost Rates, effective 7/1/2018 - 6/30/2019

The following links lead to current and prior-year indirect cost rates for education service centers:

• 2025 Education Service Center Rates, effective 7/1/2024 - 6/30/2025
• 2024 Education Service Center Rates, effective 7/1/2023 - 6/30/2024
• 2023 Education Service Center Rates, effective 7/1/2022 - 6/30/2023
• 2022 Education Service Center Rates, effective 7/1/2021 - 6/30/2022
• 2021 Education Service Center Rates, effective 7/1/2020 - 6/30/2021
• 2020 Education Service Center Rates, effective 7/1/2019 - 6/30/2020
• 2019 Education Service Center Rates, effective 7/1/2018 - 6/30/2019

Archived Indirect Cost Rates

Indirect cost rates dating to 2013 are available for open-enrollment charter schools, districts, and Education Service Centers.