Indirect Cost Rates
The US Department of Education (USDE) has given 澳门最快开奖直播 authority to issue indirect cost rates for independent school districts (districts), open-enrollment charter schools, and certain other government entities. 听To 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 澳门最快开奖直播 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. 听澳门最快开奖直播 allows these grantees to use indirect cost rates to recover the organization-wide administrative costs of managing state grants as well.
Rate Types
澳门最快开奖直播 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 澳门最快开奖直播 administers are subject to supplement, not supplant, and the restricted indirect cost rate is applied to them.
- Unrestricted Rate - The听unrestricted indirect cost rate is听applied to grants not subject to the supplement, not supplant requirement.
Updates to the Indirect Cost Rate Proposal (ICRP) Process听for Districts
For听school year 2020-2021 and beyond, 澳门最快开奖直播 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- No indirect cost rate extensions are allowed, and all indirect cost rate extensions beyond 2017-2018听were rescinded.
- Indirect cost rates must be requested by districts every year, and then calculated by 澳门最快开奖直播 every year.
For further information on the updated ICRP data collection process, please review the November 2, 2023, To The Administrator Addressed letter (TAA)听and the Indirect Cost Rate Guidance Handbook.
ICRP Additional Costs Workbook (ACW)听and Instruction Manual听
The听district ICRP and ACW听have been updated.听 To assist districts, 澳门最快开奖直播 has developed a data collection methodology that populates PEIMS data into an ICRP.听 However, a small amount of the required ICRP data cannot be obtained through PEIMS.听 Therefore, districts are asked to provide a small amount of additional costs data to 澳门最快开奖直播 through the submission of an ICRP ACW.听 Districts can easily obtain the additional costs data by running simple queries within their financial accounting systems.听 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
澳门最快开奖直播 has developed a PowerPoint training module explaining the听process and instructions for completing the ICRP ACW which may be accessed here:
Submission Deadline听
The听procedure requires that districts must request听indirect cost rates for school year 2024-2025 through the submission of the ICRP ACW.听 The submission deadline for the ICRP ACW is January 19, 2024.听 Any district听that does not submit an ICRP ACW by January 19, 2024, may not be issued indirect cost rates for 2024-2025.
Reviewing, Approving, and Certifying the ICRP
The ICRP will be available in Spring 2024 in听the secure GFFC Reports and Data Collections application (accessible through 澳门最快开奖直播L). Districts are required to review the completed ICRP data and the calculated indirect cost rates contained within the ICRP.
Instructions for completing the听district review/approval/certification process are available in the Indirect Cost Rate Proposal Certification Instructions for School Districts.
Requesting an Indirect Cost Rate听for Open-Enrollment Charter Schools听
Open-enrollment charter schools request indirect cost rates from 澳门最快开奖直播 by submitting the Survey.听A TAA letter will听notify open-enrollment charter schools of the survey and the deadline to submit the survey request to receive听indirect cost rates for the听2024-2025 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
- 2020听District and Charter School Indirect Cost Rates, effective 7/1/2019 - 6/30/2020
- 2019听District and Charter School Indirect Cost Rates, effective 7/1/2018 - 6/30/2019
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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听
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Archived Indirect Cost Rates
Indirect cost rates dating to 2013 are available for open-enrollment charter schools, districts, and Education Service Centers.
Federal Fiscal Compliance and Reporting Division
(512) 463-9127 (phone)
compliance@tea.texas.gov听(email)