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 $25,000 Rule - Explains treatment of contracted services in excess of $25,000.

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

Instructional Videos: Form DS-4513

• Part I - Instructions, Exclusions, and Sub-contracts

• Part II - Reclassifications and Head of Component

Tools for Submission

Form DS-4513: Indirect Cost Rate Adjustments

Online Submission Portal

Current Information 2025-26

2025-26 Costs for the Development of Federal Indirect Cost Rates (Form R0418A)
2025-26 Carry Forward Calculation (Form R0418) - Preliminary
2025-26 Indirect Cost Rate Summary - Preliminary
2025-26 List of districts with a membership of 2,999 or more
2024-25 Special Education Indirect Cost Rates
2024-25 ISD Special Education Indirect Cost Rates

Archived Rate Information 2024-25

2024-25 Carry Forward Calculation (Form R0418) - Final

2024-25 Indirect Cost Rate Summary - Final

2024-25 List of districts with a membership of 2,999 or more

2024-25 Costs for the Development of Federal Indirect Cost Rates (Form R0418A)

2023-24 Special Education Indirect Cost Rates

2023-24 ISD Special Education Indirect Cost Rates