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Indirect Cost Rates Print E-mail

Indirect cost rates, restricted and unrestricted, are calculated annually for school districts and area education agencies from data submitted on their certified annual reports. The unrestricted rate is used with federal funding which allows indirect cost recovery and does not include a "supplement, not supplant" clause. The restricted rate is used when the federal funding has a "supplement, not supplant" clause. Indirect cost rates are not used with state categorical funding unless Iowa Code specifies that indirect cost recovery is allowed.

Contact:  Janice Evans , Consultant 

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Last Updated ( Friday, 11 April 2008 )