Indirect Cost Rates

• Indirect Cost Rate Plan - Provides information on rate calculation process and expenditure classification for each rate.

• Which Rate Do I Use? - Helps determine which indirect cost rate to apply.

• Allowability of Indirect and Administrative Costs on State Grants - Can I use my indirect rate on State-funded grants?

• Accounting for the Recovery of Indirect Costs - Best practice guidance for recovering indirect costs from federal grants.

Rules and Special Considerations

• Multi-Year Grants & Indirect Cost Rates – Applying indirect cost rates for the appropriate year.

• Ineligible Expenses for Indirect Cost Recovery

• The $50,000 Rule - Explains treatment of contracted services in excess of $50,000. Coming soon

• What is Smoothing? - Overview of smoothing for emergency funding from various Coronavirus relief packages.

Instructional Resources: Form DS-4513

• Video 1 - Instructions, Exclusions, and Sub-contracts
  • A video tutorial explaining how to complete Part I (exclusions other than subcontracts) and Part II (subcontracts).

• Video 2 - Reclassifications and Head of Component
  • A video tutorial explaining how to complete Part III (reclassifications) and Part IV (Head of Component).

• Part II Subcontracts Worksheet Instructions
  • Step-by-step instructions for completing the UPDATED Subcontracts tab, including how to apply the new $50,000 threshold, allocate costs across functions, and use override options.

Tools for Submission

Form DS-4513: Indirect Cost Rate Adjustments

Online Submission Portal

Current Information 2026-27

2026-27 List of districts with a membership of 2,999 or more

2026-27 Costs for the Development of Federal Indirect Cost Rates (Form R0418A)

2026-27 Carry Forward Calculation (Form R0418)

2026-27 Indirect Cost Rate Summary

2025-26 Special Education Indirect Cost Rates

2025-26 Special Education Indirect Cost Rates Summary

2025-26 ISD Special Education Indirect Cost Rates

2025-26 ISD Special Education Indirect Cost Rates Summary

Archived Rate Information 2025-26

2025-26 Carry Forward Calculation (Form R0418) - Final

2025-26 Indirect Cost Rate Summary - Final

2025-26 List of districts with a membership of 2,999 or more

2025-26 Costs for the Development of Federal Indirect Cost Rates (Form R0418A)

2024-25 Special Education Indirect Cost Rates

2024-25 ISD Special Education Indirect Cost Rates