Kentucky Department of Education

 

Indirect Cost Rates

Last Updated on Wednesday, February 08, 2012 at 5:03 AM

Please find the web link below to access your district’s indirect cost calculations for  FY 2011.  The method used to calculate indirect costs is called the “predetermined” method, which requires a 10% reduction in the rate to allow for changes and fluctuations from year to year.  The calculation is performed electronically using numbers reflected in your district’s Annual Financial Report (2009). 

Each local board of education is encouraged to approve the rates prior to October 1, the start of the federal fiscal year.  If the Indirect Cost Rate is not approved by October 1, the district cannot apply the rate at a later time during the fiscal year. 

 

The non-restricted indirect cost rate is for use with food service and the restricted indirect cost rate is for use with grants.  Since the indirect cost rates are calculated for use with federal programs, the federal fiscal year should be used.  Please use the current 2011 rate through September 2011, and then use the new rates for FY 2012 starting October 2011.  Both, the non-restricted and restricted Indirect Cost Rates can be viewed by selecting the district and scrolling to the bottom of the report.

 

If you have questions pertaining to your indirect cost rates, please contact KDE.

 

Indirect Cost Calculation

 

Indirect Costs 2011-12 11-12 Indirect Costs
Indirect Costs 2010-11 10-11 Indirect Costs

Indirect Costs 2009-10

09-10 Indirect Costs

Indirect Costs 2008-09

08-09 Indirect Costs

Indirect Costs 2007-08

07-08 Indirect Costs
For more information contact:

Chay Ritter
500 Mero Street, 15th floor CPT
Frankfort, KY 40601
Phone: 502-564-3846 x4454
chay.ritter@education.ky.gov