Indirect Cost Rate
The ratio of indirect costs to direct costs, expressed as a percentage. Indirect costs are those elements of cost necessary in the provision of a service which are of such nature that they cannot be readily or accurately identified with the specific service. Direct costs are those elements of cost which can be easily, obviously, and conveniently identified with specific activities or programs.
- If you have charged administrative costs to your individual grants, you CAN NOT use indirect cost rates, as this is "double dipping."
- To understand how your Fixed With Carry Forward Indirect Cost Rate is calculated, you will need to fill out the following worksheet using your detailed Indirect Cost Rate Calculations pages (provided below).
Understanding your Fixed With Carry Forward Indirect Cost Rates:
- Cost Allocation Guide for State and Local Governments (PDF)
- Indirect Cost Rate Delegation Agreement Letters:
Indirect Cost Rate Calculations
Please click on your district name below to access the Indirect Cost Rate Calculations in PDF format.
Look Up Available Rates
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