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California Department of Education (CDE) - School Fiscal Services Division

2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
01 10017 C Alameda County Superintendent 9.64% 9.32% 9.55% 8.79% 8.62%
01 40402 J Mission Valley ROC/P 0.00% 0.00% 0.00% 0.00% 0.00%
01 40410 J Tri-Valley ROP JPA 0.00% 0.00% 0.00% 0.00% 0.00%
01 40428 J Eden Area ROP JPA 0.00% 0.00% 0.00% 0.00% 0.00%
01 40501 J East Bay ROP JPA 0.00% 0.00% 0.00% 0.00% 0.00%
01 61119 D Alameda City Unified 4.02% 5.74% 7.53% 7.54% 6.92%
01 61127 D Albany City Unified 4.46% 7.43% 6.72% 7.15% 7.35%
01 61143 D Berkeley Unified 6.27% 6.70% 6.39% 6.73% 7.22%
01 61150 D Castro Valley Unified 7.85% 6.28% 5.59% 5.93% 6.98%
01 61168 D Emery Unified 10.42% 14.05% 9.39% 6.81% 12.80%
01 61176 D Fremont Unified 4.95% 4.32% 4.07% 5.10% 4.07%
01 61192 D Hayward Unified 4.08% 3.09% 3.92% 5.40% 4.80%
01 61200 D Livermore Valley Joint Unified 4.65% 5.45% 5.98% 4.46% 3.90%
01 61218 D Mountain House Elementary 4.58% 5.83% 5.17% 5.99% 7.71%
01 61234 D Newark Unified 5.52% 6.76% 6.96% 5.16% 4.92%
01 61242 D New Haven Unified 3.37% 4.20% 3.95% 4.81% 5.69%
01 61259 D Oakland Unified 5.17% 4.25% 4.57% 5.17% 5.94%
01 61275 D Piedmont City Unified 4.02% 4.33% 5.00% 6.70% 5.45%
01 61291 D San Leandro Unified 3.94% 3.34% 3.06% 2.79% 3.73%
01 61309 D San Lorenzo Unified 6.09% 6.20% 7.07% 6.37% 7.21%
01 75093 D Dublin Unified 3.16% 6.90% 6.54% 6.75% 6.63%
01 75101 D Pleasanton Unified 5.19% 6.26% 5.45% 6.25% 6.78%
01 75119 D Sunol Glen Unified 8.49% 7.48% 5.96% 6.68% 9.68%
02 10025 C Alpine County Superintendent 10.49% 15.54% 23.18% 9.35% 9.38%
02 61333 D Alpine County Unified 10.06% 11.00% 12.49% 7.46% 9.30%
03 10033 C Amador County Superintendent 6.44% 5.52% 7.29% 4.96% 4.64%
03 73981 D Amador County Unified 7.31% 7.67% 7.77% 10.83% 8.24%
04 10041 C Butte County Superintendent 6.74% 6.48% 6.06% 6.77% 8.54%
04 61382 D Bangor Union Elementary 6.70% 7.24% 5.32% 4.08% 3.00%
04 61408 D Biggs Unified 9.89% 11.85% 10.93% 9.46% 9.09%
04 61424 D Chico Unified 3.13% 3.80% 5.34% 5.92% 6.12%
04 61432 D Durham Unified 4.17% 6.51% 6.24% 5.23% 6.17%
04 61440 D Feather Falls Union Elementary 6.22% 2.47% 6.25% 4.26% 1.72%
04 61457 D Golden Feather Union Elementary 5.35% 7.31% 11.47% 7.25% 2.31%
04 61499 D Manzanita Elementary 4.35% 6.31% 6.11% 5.62% 6.12%
04 61507 D Oroville City Elementary 3.46% 4.56% 2.66% 3.12% 4.54%
04 61515 D Oroville Union High 2.82% 3.37% 3.92% 3.41% 2.99%
04 61523 D Palermo Union Elementary 3.66% 5.91% 6.26% 5.73% 6.03%
04 61531 D Paradise Unified 5.10% 5.95% 4.81% 5.48% 5.59%
04 61549 D Thermalito Union Elementary 3.57% 6.59% 4.98% 4.22% 5.37%
04 73379 D Pioneer Union Elementary 9.70% 11.81% 12.70% 14.22% 11.94%
04 75507 D Gridley Unified 3.96% 4.07% 4.80% 6.06% 5.71%
05 10058 C Calaveras County Superintendent 8.93% 11.44% 10.31% 10.71% 9.15%
05 61556 D Bret Harte Union High 5.05% 6.07% 8.19% 9.10% 6.62%
05 61564 D Calaveras Unified 4.31% 6.79% 8.20% 5.29% 4.34%
05 61572 D Mark Twain Union Elementary 10.32% 8.83% 7.31% 8.62% 8.85%
05 61580 D Vallecito Union Elementary 5.23% 10.09% 10.92% 8.30% 6.99%
06 10066 C Colusa County Superintendent 9.09% 9.00% 8.82% 8.97% 8.22%
06 61598 D Colusa Unified 3.16% 3.35% 4.47% 4.42% 4.95%
06 61606 D Maxwell Unified 12.29% 12.92% 7.68% 6.73% 8.60%
06 61614 D Pierce Joint Unified 6.66% 8.17% 7.19% 6.54% 6.37%
06 61622 D Williams Unified 4.78% 4.67% 5.50% 5.10% 4.77%
07 10074 C Contra Costa County Superintendent 7.85% 11.52% 11.73% 13.08% 16.24%
07 40782 J Conta Costa SELPA 0.00% 0.00% 0.00% 0.00% 0.00%
07 61630 D Acalanes Union High 7.01% 8.95% 8.16% 6.77% 6.78%
07 61648 D Antioch Unified 4.75% 4.65% 3.37% 4.60% 5.82%
07 61655 D Brentwood Union Elementary 3.10% 3.70% 4.21% 5.06% 6.44%
07 61663 D Byron Union Elementary 5.69% 7.32% 6.73% 7.08% 5.42%
07 61671 D Canyon Elementary 4.72% 4.16% 5.77% 7.83% 4.89%
07 61697 D John Swett Unified 4.44% 7.49% 7.53% 5.26% 9.72%

*Rate revised after original posting. 1 of 79 http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
07 61705 D Knightsen Elementary 11.07% 7.05% 8.85% 9.50% 7.75%
07 61713 D Lafayette Elementary 3.21% 3.92% 3.99% 3.81% 3.71%
07 61721 D Liberty Union High 3.86% 4.71% 3.32% 3.01% 3.70%
07 61739 D Martinez Unified 5.19% 6.10% 5.56% 6.17% 5.45%
07 61747 D Moraga Elementary 7.31% 7.25% 7.33% 6.63% 8.02%
07 61754 D Mt. Diablo Unified 5.73% 4.34% 2.66% 2.90% 3.53%
07 61762 D Oakley Union Elementary 4.17% 3.38% 5.05% 5.56% 3.86%
07 61770 D Orinda Union Elementary 7.55% 6.81% 5.12% 7.55% 7.98%
07 61788 D Pittsburg Unified 4.20% 5.29% 5.94% 5.31% 8.52%
07 61796 D West Contra Costa Unified 4.41%* 4.25% 3.51% 6.33% 6.28%
07 61804 D San Ramon Valley Unified 2.90% 3.56% 4.28% 4.19% 3.97%
07 61812 D Walnut Creek Elementary 4.14% 6.26% 6.93% 5.69% 4.34%
08 10082 C Del Norte County Superintendent 7.42% 8.65% 8.57% 17.46% 10.61%
08 61820 D Del Norte County Unified 3.01% 5.04% 5.32% 4.86% 4.58%
09 10090 C El Dorado County Superintendent 9.00% 8.79% 8.71% 8.91% 8.97%
09 40287 J Central Sierra ROP JPA 0.00% 0.00% 0.00% 0.00% 0.00%
09 61838 D Buckeye Union Elementary 5.76% 4.27% 2.93% 3.71% 5.38%
09 61846 D Camino Union Elementary 10.73% 9.76% 6.33% 5.64% 6.08%
09 61853 D El Dorado Union High 3.25% 4.48% 5.40% 6.42% 6.15%
09 61879 D Gold Oak Union Elementary 9.71% 11.37% 10.31% 5.60% 7.55%
09 61887 D Gold Trail Union Elementary 9.01% 9.48% 9.41% 4.50% 4.63%
09 61895 D Indian Diggings Elementary 5.89% 9.36% 15.52% 6.71% 5.01%
09 61903 D Lake Tahoe Unified 7.71% 4.62% 3.78% 3.96% 4.46%
09 61911 D Latrobe Elementary 12.93% 8.83% 7.37% 5.40% 7.19%
09 61929 D Mother Lode Union Elementary 4.93% 4.90% 4.82% 7.62% 7.48%
09 61945 D Pioneer Union Elementary 8.52% 9.58% 8.26% 5.34% 5.40%
09 61952 D Placerville Union Elementary 5.54% 7.09% 6.74% 7.04% 8.78%
09 61960 D Pollock Pines Elementary 8.13% 6.67% 5.97% 6.33% 8.10%
09 61978 D Rescue Union Elementary 3.87% 2.81% 3.90% 6.26% 5.67%
09 61986 D Silver Fork Elementary 9.49% 11.87% 9.84% 7.50% 8.81%
09 73783 D Black Oak Mine Unified 2.92% 5.90% 7.95% 7.44% 5.02%
10 10108 C Fresno County Superintendent 8.54% 10.24% 10.52% 12.79% 13.64%
10 40535 J Southwest Transportation Agency 0.00% 0.00% 0.00% 0.00% 0.00%
10 40543 J Valley ROP JPA 0.00% 0.00% 0.00% 0.00% 0.00%
10 40816 J Central Valley Pre-School JPA 0.00% 0.00% 0.00% 0.00% 0.00%
10 40972 J South County Support Services Agency 0.00% 0.00% 0.00% 0.00% 0.00%
10 40980 J Central Valley Support Svcs. JPA 0.00% 0.00% 0.00% 0.00% 0.00%
10 61994 D Alvina Elementary 3.20% 4.31% 3.68% 3.70% 4.58%
10 62000 D American Union Elementary (reorg. 07/11) 7.78% See 10-76778 See 10-76778 See 10-76778 See 10-76778
10 62026 D Big Creek Elementary 8.83% 10.42% 9.98% 8.99% 8.53%
10 62042 D Burrel Union Elementary 9.73% 7.86% 4.44% 6.95% 3.28%
10 62109 D Clay Joint Elementary 2.37% 2.49% 2.90% 3.81% 2.91%
10 62117 D Clovis Unified 4.86% 4.21% 5.19% 4.65% 6.20%
10 62125 D Coalinga-Huron Joint Unified 3.97% 5.31% 6.93% 6.24% 6.23%
10 62158 D Fowler Unified 5.79% 4.50% 4.12% 3.54% 4.33%
10 62166 D Fresno Unified 4.24% 3.89% 2.91% 3.17% 3.28%
10 62174 D West Fresno Elementary (reorg. 07/11) 7.42% See 10-76778 See 10-76778 See 10-76778 See 10-76778
10 62240 D Kingsburg Elementary Charter 8.72% 8.07% 7.69% 8.43% 7.66%
10 62257 D Kingsburg Joint Union High 1.82% 2.89% 3.05% 3.48% 2.68%
10 62265 D Kings Canyon Joint Unified 7.18% 4.50% 2.60% 6.44% 5.80%
10 62281 D Laton Joint Unified 6.10% 6.07% 6.10% 5.06% 4.59%
10 62323 D Monroe Elementary 13.16% 5.05% 5.76% 6.99% 4.97%
10 62331 D Orange Center Elementary 2.70% 4.40% 5.60% 6.16% 6.13%
10 62356 D Pacific Union Elementary 1.63% 2.76% 2.59% 3.75% 4.27%
10 62364 D Parlier Unified 7.49% 6.06% 6.74% 6.60% 5.56%
10 62372 D Pine Ridge Elementary 3.23% 6.29% 5.83% 5.86% 5.60%
10 62380 D Raisin City Elementary 0.43% 4.25% 6.53% 6.12% 6.16%
10 62414 D Sanger Unified 4.00% 4.28% 4.93% 5.61% 5.26%
10 62430 D Selma Unified 5.23% 5.68% 6.24% 8.54% 7.96%
10 62513 D Washington Colony Elementary 4.95% 4.28% 4.32% 4.99% 5.07%

*Rate revised after original posting. 2 of 79 http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
10 62521 D Washington Union High (reorg. 07/11) 2.75% See 10-76778 See 10-76778 See 10-76778 See 10-76778
10 62539 D West Park Elementary 2.45% 1.05% 1.44% 1.84% 4.23%
10 62547 D Westside Elementary 2.68% 9.08% 11.08% 8.02% 7.30%
10 73809 D Firebaugh-Las Deltas Joint Unified 3.32% 5.34% 3.51% 5.70% 7.64%
10 73965 D Central Unified 5.19% 5.31% 6.02% 5.14% 7.30%
10 73999 D Kerman Unified 6.24% 8.50% 9.20% 8.66% 6.64%
10 75127 D Mendota Unified 4.41% 6.00% 5.63% 8.20% 9.16%
10 75234 D Golden Plains Unified 1.28% 9.13% 11.01% 6.18% 4.54%
10 75275 D Sierra Unified 5.28% 6.38% 7.27% 2.29% 3.63%
10 75408 D Riverdale Joint Unified 5.28% 7.78% 6.19% 2.98% 6.44%
10 75598 D Caruthers Unified 4.00% 2.88% 6.15% 6.55% 7.59%
10 76778 D Washington Unified (effective 7/11) -- 4.40% 4.17% 9.06% 8.69%
11 10116 C Glenn County Superintendent 8.48% 9.85% 9.26% 10.11% 10.33%
11 62554 D Capay Joint Union Elementary 3.62% 4.64% 6.11% 5.30% 4.30%
11 62596 D Lake Elementary 5.06% 9.36% 10.38% 4.38% 4.08%
11 62638 D Plaza Elementary 6.81% 5.07% 5.07% 5.54% 6.42%
11 62646 D Princeton Joint Unified 9.67% 4.23% 4.22% 4.02% 5.16%
11 62653 D Stony Creek Joint Unified 9.39% 6.22% 7.34% 10.26% 6.57%
11 62661 D Willows Unified 8.60% 9.61% 7.76% 11.42% 10.19%
11 75481 D Orland Joint Unified 3.73% 3.18% 8.36% 8.13% 5.81%
11 76562 D Hamilton Unified 4.61% 4.39% 5.15% 4.37% 4.47%
12 10124 C Humboldt County Superintendent 7.70% 8.09% 8.33% 7.86% 8.61%
12 62679 D Arcata Elementary 3.87% 5.30% 4.61% 3.82% 7.80%
12 62687 D Northern Humboldt Union High 5.19% 3.19% 6.57% 8.24% 5.50%
12 62695 D Big Lagoon Union Elementary 6.24% 5.33% 3.90% 4.39% 4.69%
12 62703 D Blue Lake Union Elementary 2.59% 2.76% 3.67% 3.97% 3.36%
12 62729 D Bridgeville Elementary 6.80% 8.30% 5.41% 5.73% 5.09%
12 62737 D Cuddeback Union Elementary 4.27% 3.62% 3.36% 3.71% 4.33%
12 62745 D Cutten Elementary 4.22% 4.74% 3.84% 3.98% 4.58%
12 62794 D Fieldbrook Elementary 1.36% 4.94% 5.89% 5.58% 4.88%
12 62802 D Fortuna Union Elementary (reorg. 07/12) 4.72% 5.09% See 12-76802 See 12-76802 See 12-76802
12 62810 D Fortuna Union High 4.72% 5.24% 3.45% 4.27% 3.47%
12 62828 D Freshwater Elementary 1.48% 4.09% 4.28% 2.61% 2.92%
12 62836 D Garfield Elementary 6.88% 7.16% 6.75% 8.72% 3.69%
12 62851 D Green Point Elementary 7.47% 7.00% 7.90% 6.21% 5.87%
12 62885 D Hydesville Elementary 6.74% 5.09% 5.25% 7.49% 6.78%
12 62893 D Jacoby Creek Elementary 3.94% 4.81% 3.76% 4.23% 3.89%
12 62901 D Klamath-Trinity Joint Unified 5.65% 5.35% 6.35% 9.15% 8.58%
12 62919 D Kneeland Elementary 5.57% 6.15% 3.77% 5.20% 5.92%
12 62927 D Loleta Union Elementary 7.03% 6.04% 7.51% 5.69% 4.72%
12 62935 D Maple Creek Elementary 6.93% 5.67% 5.94% 5.13% 7.03%
12 62950 D McKinleyville Union Elementary 6.43% 5.24% 4.57% 4.77% 6.74%
12 62968 D Orick Elementary 11.57% 12.01% 11.46% 13.00% 16.38%
12 62976 D Pacific Union Elementary 2.29% 2.05% 2.31% 2.40% 2.30%
12 62984 D Peninsula Union Elementary 7.29% 10.04% 11.50% 8.61% 9.56%
12 63008 D Rio Dell Elementary 5.02% 5.62% 5.44% 5.58% 5.81%
12 63016 D Rohnerville Elementary (reorg. 07/12) 5.86% 6.70% See 12-76802 See 12-76802 See 12-76802
12 63024 D Scotia Union Elementary 3.23% 2.99% 1.73% 2.53% 3.26%
12 63032 D South Bay Union Elementary 4.82% 3.74% 4.22% 3.55% 3.31%
12 63040 D Southern Humboldt Joint Unified 4.28% 4.26% 3.47% 3.93% 5.44%
12 63057 D Trinidad Union Elementary 1.98% 3.93% 3.50% 3.11% 5.15%
12 75374 D Ferndale Unified 3.57% 3.93% 4.33% 4.33% 4.74%
12 75382 D Mattole Unified 6.86% 7.39% 3.68% 8.67% 4.55%
12 75515 D Eureka City Unified 7.93% 8.85% 9.21% 6.99% 7.45%
12 76802 D Fortuna Elementary (effective 07/12) -- -- 6.04% 7.43% 6.12%
13 10132 C Imperial County Superintendent 7.65% 7.67% 7.81% 7.76% 7.99%
13 40212 J Imperial Valley ROP JPA 8.06% 8.06% 7.60% 7.72% 7.89%
13 63073 D Brawley Elementary 3.47% 3.24% 3.66% 3.58% 4.27%
13 63081 D Brawley Union High 3.43% 4.49% 4.27% 4.33% 5.35%
13 63099 D Calexico Unified 4.75% 7.82% 4.37% 3.00% 3.17%

*Rate revised after original posting. 3 of 79 http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
13 63107 D Calipatria Unified 5.28% 5.87% 7.22% 6.56% 6.64%
13 63115 D Central Union High 6.31% 6.01% 6.05% 5.18% 6.17%
13 63123 D El Centro Elementary 4.36% 4.95% 4.56% 4.92% 4.95%
13 63131 D Heber Elementary 2.63% 4.55% 5.93% 7.04% 5.91%
13 63149 D Holtville Unified 8.11% 10.52% 9.98% 9.43% 4.78%
13 63164 D Imperial Unified 2.88% 3.56% 4.15% 4.95% 5.03%
13 63172 D Magnolia Union Elementary 3.58% 2.97% 3.20% 3.26% 2.45%
13 63180 D McCabe Union Elementary 5.61% 5.26% 5.82% 5.93% 5.66%
13 63198 D Meadows Union Elementary 7.40% 7.36% 8.46% 4.78% 4.77%
13 63206 D Mulberry Elementary 3.31% 2.19% 4.21% 4.73% 3.24%
13 63214 D San Pasqual Valley Unified 9.34% 7.49% 6.47% 8.43% 9.84%
13 63222 D Seeley Union Elementary 9.03% 10.13% 9.15% 9.04% 9.05%
13 63230 D Westmorland Union Elementary 5.75% 6.22% 8.06% 7.27% 8.38%
14 10140 C Inyo County Superintendent 6.92% 9.53% 9.34% 11.05% 11.14%
14 63248 D Big Pine Unified 8.04% 6.87% 7.57% 5.12% 4.79%
14 63271 D Death Valley Unified 14.55% 9.76% 10.35% 12.70% 14.17%
14 63289 D Lone Pine Unified 8.54% 8.95% 5.40% 5.14% 4.95%
14 63297 D Owens Valley Unified 9.57% 7.06% 10.89% 8.88% 4.78%
14 63305 D Round Valley Joint Elementary 3.39% 6.72% 8.23% 5.89% 6.93%
14 76687 D Bishop Unified 6.50% 7.43% 6.51% 5.63% 5.60%
15 10157 C Kern County Superintendent 5.90% 6.59% 5.54% 6.22% 8.04%
15 40113 J North Kern Vocational Tranining Ctr JPA 0.44% 0.00% 0.00% 0.00% 0.00%
15 40121 J West Side ROP JPA 0.00% 0.00% 0.00% 0.00% 0.00%
15 63313 D Arvin Union Elementary 3.35% 3.47% 2.42% 6.13% 6.55%
15 63321 D Bakersfield City Elementary 3.91% 4.19% 3.35% 4.03% 4.34%
15 63339 D Beardsley Elementary 4.25% 6.32% 6.63% 5.67% 6.94%
15 63347 D Belridge Elementary 3.76% 9.98% 5.75% 6.90% 10.33%
15 63354 D Blake Elementary 0.42% 1.26% 0.64% 3.47% 4.43%
15 63362 D Panama Buena Vista Union Elem. 4.07% 4.73% 4.48% 4.61% 4.34%
15 63370 D Buttonwillow Union Elementary 5.12% 4.23% 3.91% 4.05% 7.15%
15 63388 D Caliente Union Elementary 2.33% 2.50% 5.38% 6.68% 9.80%
15 63404 D Delano Union Elementary 5.71% 6.04% 4.05% 6.38% 5.76%
15 63412 D Delano Joint Union High 3.22% 4.44% 4.88% 5.53% 5.12%
15 63420 D Di Giorgio Elementary 10.10% 10.15% 5.13% 4.17% 6.99%
15 63438 D Edison Elementary 3.50% 1.26% 3.38% 4.69% 6.63%
15 63446 D Elk Hills Elementary 4.32% 4.45% 4.48% 7.38% 6.73%
15 63461 D Fairfax Elementary 2.09% 3.50% 3.79% 3.88% 4.46%
15 63479 D Fruitvale Elementary 4.95% 5.45% 5.87% 6.62% 4.59%
15 63487 D General Shafter Elementary 4.71% 7.64% 5.87% 3.43% 3.81%
15 63503 D Greenfield Union Elementary 3.17% 4.13% 3.97% 3.97% 4.34%
15 63529 D Kern Union High 5.45% 5.54% 4.73% 4.64% 5.01%
15 63545 D Kernville Union Elementary 5.22% 6.02% 7.16% 6.10% 4.64%
15 63552 D Lakeside Union Elementary 2.03% 2.12% 2.15% 3.11% 3.62%
15 63560 D Lamont Elementary 2.96% 4.31% 3.85% 6.40% 5.72%
15 63578 D Richland Union Elementary 5.73% 6.71% 5.96% 4.28% 4.01%
15 63586 D Linns Valley-Poso Flat Union Elem. 0.98% 1.97% 2.31% 1.33% 1.13%
15 63594 D Lost Hills Union Elementary 1.04% 3.31% 3.00% 3.04% 6.84%
15 63610 D Maple Elementary 2.86% 11.44% 8.45% 5.27% 5.09%
15 63628 D Maricopa Unified 9.32% 5.68% 5.80% 5.69% 5.65%
15 63651 D McKittrick Elementary 1.41% 3.77% 5.97% 4.25% 4.18%
15 63669 D Midway Elementary 4.19% 3.22% 2.52% 4.10% 2.51%
15 63677 D Mojave Unified 6.41% 9.65% 10.31% 9.46% 9.34%
15 63685 D Muroc Joint Unified 3.97% 5.17% 6.27% 6.00% 5.41%
15 63693 D Norris Elementary 5.08% 7.11% 5.25% 5.09% 5.33%
15 63719 D Pond Union Elementary 3.24% 3.43% 3.59% 5.23% 4.47%
15 63750 D Rosedale Union Elementary 5.48% 6.03% 5.63% 5.34% 4.84%
15 63768 D Semitropic Elementary 4.24% 3.20% 3.25% 0.91% 0.86%
15 63776 D Southern Kern Unified 1.61% 6.34% 2.43% 3.38% 3.91%
15 63784 D South Fork Union 7.38% 8.92% 7.79% 8.71% 9.06%
15 63792 D Standard Elementary 3.40% 4.73% 4.20% 4.07% 4.10%

*Rate revised after original posting. 4 of 79 http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
15 63800 D Taft City 3.60% 6.57% 6.25% 6.24% 6.29%
15 63818 D Taft Union High 5.37% 5.10% 3.94% 3.87% 4.92%
15 63826 D Tehachapi Unified 4.35% 5.35% 5.38% 4.98% 5.11%
15 63834 D Vineland Elementary 6.44% 5.75% 3.42% 3.13% 5.28%
15 63842 D Wasco Union Elementary 2.41% 2.51% 2.47% 3.27% 2.85%
15 63859 D Wasco Union High 8.32% 7.33% 8.06% 8.33% 8.20%
15 73544 D Rio Bravo-Greeley Union Elementary 6.74% 6.28% 6.15% 6.61% 7.32%
15 73742 D Sierra Sands Unified 5.03% 6.61% 5.72% 3.44% 5.36%
15 73908 D McFarland Unified 4.20% 3.78% 4.16% 7.59% 4.67%
15 75168 D El Tejon Unified 2.66% 2.72% 3.11% 3.91% 5.20%
16 10165 C Kings County Superintendent 9.61% 9.23% 9.81% 9.75% 9.64%
16 63875 D Armona Union Elementary 4.59% 5.54% 5.85% 6.71% 6.54%
16 63883 D Central Union Elementary 7.71% 4.99% 5.51% 5.97% 5.08%
16 63891 D Corcoran Joint Unified 3.90% 3.51% 4.85% 5.45% 4.48%
16 63917 D Hanford Elementary 7.28% 7.56% 2.14% 6.36% 8.34%
16 63925 D Hanford Joint Union High 5.50% 5.84% 7.57% 7.27% 5.96%
16 63933 D Island Union Elementary 8.78% 8.47% 9.53% 7.05% 8.01%
16 63941 D Kings River-Hardwick Union Elem. 4.38% 6.25% 7.33% 6.85% 5.92%
16 63958 D Kit Carson Union Elementary 4.66% 9.17% 8.38% 7.83% 8.42%
16 63966 D Lakeside Union Elementary 8.59% 10.23% 7.25% 7.47% 9.82%
16 63974 D Lemoore Union Elementary 4.69% 5.30% 6.49% 9.61% 7.39%
16 63982 D Lemoore Union High 5.06% 5.52% 5.60% 3.96% 4.56%
16 63990 D Pioneer Union Elementary 7.64% 7.52% 9.91% 9.31% 8.89%
16 73932 D Reef-Sunset Unified 5.74% 8.07% 7.30% 5.63% 5.48%
16 76364 J Kings Schools Transportation Authority 0.00% 0.00% 0.00% 0.00% 0.00%
17 10173 C Lake County Superintendent 10.79% 11.69% 11.54% 9.38% 8.18%
17 64014 D Kelseyville Unified 3.28% 4.01% 6.96% 6.96% 4.70%
17 64022 D Konocti Unified 4.69% 3.79% 3.26% 3.45% 4.54%
17 64030 D Lakeport Unified 1.36% 3.08% 7.57% 6.70% 6.36%
17 64048 D Lucerne Elementary 10.61% 11.18% 8.92% 9.70% 9.67%
17 64055 D Middletown Unified 5.21% 4.04% 4.92% 5.67% 5.24%
17 64063 D Upper Lake Union Elementary 5.37% 6.15% 7.62% 6.91% 10.80%
17 64071 D Upper Lake Union High 7.94% 10.15% 6.18% 4.88% 5.88%
18 10181 C Lassen County Superintendent 8.81% 10.51% 10.76% 9.16% 9.07%
18 64089 D Big Valley Joint Unified 9.02% 9.40% 8.24% 7.25% 7.63%
18 64105 D Janesville Union Elementary 8.17% 9.84% 9.46% 8.64% 8.82%
18 64113 D Johnstonville Elementary 5.73% 5.53% 5.73% 6.67% 9.01%
18 64139 D Lassen Union High 7.56% 6.62% 6.87% 6.30% 10.95%
18 64162 D Ravendale-Termo Elementary 8.51% 3.93% 5.10% 12.01% 7.74%
18 64170 D Richmond Elementary 9.36% 8.56% 8.53% 9.41% 9.35%
18 64188 D Shaffer Union Elementary 7.84% 9.98% 7.93% 7.79% 10.78%
18 64196 D Susanville Elementary 6.19% 6.38% 5.51% 7.23% 7.20%
18 64204 D Westwood Unified 9.73% 8.87% 6.81% 8.86% 13.56%
18 75036 D Fort Sage Unified 4.63% 1.12% 3.67% 5.88% 9.63%
19 10199 C Los Angeles County Superintendent 7.81% 9.31% 8.24% 8.80% 7.75%
19 40139 J Pupil Transportation Co-Op JPA 0.00% 0.00% 0.00% 0.00% 0.00%
19 40147 J Antelope Valley School Transportation 0.00% 0.00% 0.00% 0.00% 0.00%
19 40154 J East San Gabriel Valley ROP 0.00% 0.00% 0.00% 0.00% 0.00%
19 40162 J Tri-Cities ROP 0.69% 11.64% 8.23% 18.95% 6.66%
19 40170 J Southeast ROP 0.00% 0.00% 0.00% 0.00% 0.00%
19 40188 J La Puente Valley ROP 0.00% 0.00% 0.00% 0.00% 0.00%
19 40196 J Southern California ROP 2.64% 0.00% 0.00% 0.00% 0.00%
19 40683 J Partners in Nutrition Cooperative 0.00% 0.00% 0.00% 0.00% 0.00%
19 40691 J San Antonia ROP 0.00% 0.00% 0.00% 0.00% 0.00%
19 40709 J Santa Clarita Valley School Food Svcs. 0.00% 0.00% 0.00% 0.00% 0.00%
19 64212 D ABC Unified 4.65% 5.17% 6.18% 5.14% 5.67%
19 64246 D Antelope Valley Union High 4.69% 4.15% 4.24% 4.70% 4.62%
19 64261 D Arcadia Unified 5.96% 5.48% 6.42% 7.84% 6.80%
19 64279 D Azusa Unified 3.96% 4.71% 4.20% 3.60% 4.48%
19 64287 D Baldwin Park Unified 3.32% 3.30% 2.52% 1.97% 3.52%

*Rate revised after original posting. 5 of 79 http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
19 64295 D Bassett Unified 10.12% 7.17% 7.53% 9.27% 9.76%
19 64303 D Bellflower Unified 3.78% 4.37% 3.06% 2.75% 2.08%
19 64311 D Beverly Hills Unified 5.22% 6.02% 6.22% 6.21% 4.77%
19 64329 D Bonita Unified 5.90% 6.87% 5.99% 6.14% 6.58%
19 64337 D Burbank Unified 4.86% 8.66% 10.46% 8.58% 7.90%
19 64345 D Castaic Union Elementary 6.28% 7.85% 7.44% 8.38% 7.95%
19 64352 D Centinela Valley Union High 8.28% 9.15% 11.52% 10.11% 10.59%
19 64378 D Charter Oak Unified 7.01% 7.01% 7.45% 6.04% 5.92%
19 64394 D Claremont Unified 6.07% 5.19% 4.74% 5.24% 4.77%
19 64436 D Covina-Valley Unified 7.53% 7.17% 5.93% 5.61% 7.27%
19 64444 D Culver City Unified 5.21% 5.93% 5.45% 6.04% 5.72%
19 64451 D Downey Unified 4.53% 4.92% 4.81% 5.56% 4.92%
19 64469 D Duarte Unified 6.76% 5.90% 6.38% 8.34% 9.67%
19 64477 D Eastside Union Elementary 3.16% 5.53% 4.09% 2.28% 3.78%
19 64485 D East Whittier City Elementary 4.58% 4.51% 4.43% 4.55% 5.43%
19 64501 D El Monte City Elementary 5.48% 4.96% 5.00% 5.49% 4.45%
19 64519 D El Monte Union High 4.60% 5.86% 5.69% 6.62% 5.77%
19 64527 D El Rancho Unified 4.65% 5.09% 4.60% 4.71% 5.20%
19 64535 D El Segundo Unified 6.82% 9.11% 8.93% 8.22% 8.10%
19 64550 D Garvey Elementary 4.62% 4.51% 4.86% 7.23% 8.31%
19 64568 D Glendale Unified 4.06% 3.84% 3.06% 2.84% 3.16%
19 64576 D Glendora Unified 5.00% 8.24% 5.99% 4.47% 4.40%
19 64584 D Gorman Elementary 0.00% 12.67% 15.11% 12.43% 13.24%
19 64592 D Hawthorne Elementary 5.68% 5.75% 4.51% 4.25% 4.37%
19 64600 D Hermosa Beach City Elementary 6.52% 10.97% 7.30% 6.27% 6.91%
19 64626 D Hughes-Elizabeth Lakes Union Elem. 6.69% 6.50% 8.48% 7.13% 6.57%
19 64634 D Inglewood Unified 3.88% 3.34% 2.77% 4.81% 5.17%
19 64642 D Keppel Union Elementary 2.71% 3.78% 4.38% 5.48% 5.68%
19 64659 D La Canada Unified 3.57% 4.97% 4.93% 4.89% 5.15%
19 64667 D Lancaster Elementary 4.07% 3.80% 4.20% 7.23% 6.72%
19 64683 D Las Virgenes Unified 2.09% 3.26% 3.40% 3.35% 3.25%
19 64691 D Lawndale Elementary 4.98% 6.38% 5.54% 5.91% 6.20%
19 64709 D Lennox Elementary 3.54% 3.55% 3.85% 5.30% 8.05%
19 64717 D Little Lake City Elementary 6.52% 8.17% 7.56% 8.05% 6.25%
19 64725 D Long Beach Unified 4.16% 4.17% 3.45% 3.80% 4.42%
19 64733 D Los Angeles Unified 2.14% 5.26% 2.95% 3.34% 5.19%
19 64758 D Los Nietos 6.52% 6.14% 6.28% 6.29% 4.81%
19 64766 D Lowell Joint Elementary 4.36% 4.50% 4.74% 4.62% 3.67%
19 64774 D Lynwood Unified 8.30% 5.27% 5.75% 9.80% 8.00%
19 64790 D Monrovia Unified 6.79% 6.37% 8.18% 7.56% 6.54%
19 64808 D Montebello Unified 4.14% 3.83% 4.39% 4.44% 5.88%
19 64816 D Mountain View Elementary 3.07% 3.77% 4.72% 4.93% 4.82%
19 64832 D Newhall Elementary 4.59% 6.09% 6.04% 5.72% 5.81%
19 64840 D Norwalk-La Mirada Unified 4.68% 5.30% 3.87% 4.57% 6.45%
19 64857 D Palmdale Elementary 6.37% 6.06% 6.98% 6.70% 5.98%
19 64865 D Palos Verdes Peninsula Unified 3.14% 3.50% 4.65% 6.62% 6.71%
19 64873 D Paramount Unified 4.03% 4.37% 5.16% 4.51% 3.99%
19 64881 D Pasadena Unified 4.10% 4.97% 3.59% 4.03% 4.97%
19 64907 D Pomona Unified 5.79% 5.39% 5.84% 5.53% 5.64%
19 64931 D Rosemead Elementary 6.43% 5.80% 6.44% 6.04% 7.41%
19 64964 D San Marino Unified 9.46% 10.74% 15.88% 11.44% 10.95%
19 64980 D Santa Monica-Malibu Unified 5.62% 5.37% 6.78% 5.78% 5.73%
19 64998 D Saugus Union 3.71% 4.78% 4.87% 1.60% 4.65%
19 65029 D South Pasadena Unified 6.37% 8.83% 5.16% 5.80% 6.56%
19 65037 D South Whittier Elementary 11.90% 11.35% 9.98% 9.04% 8.06%
19 65045 D Sulphur Springs Union 5.90% 8.38% 9.22% 9.65% 4.54%
19 65052 D Temple City Unified 5.89% 4.30% 5.81% 7.57% 7.04%
19 65060 D Torrance Unified 5.50% 6.64% 5.58% 5.16% 5.54%
19 65078 D Valle Lindo Elementary 9.76% 0.27% 0.74% 5.91% 5.94%
19 65094 D West Covina Unified 8.20% 5.96% 6.42% 7.78% 6.04%

*Rate revised after original posting. 6 of 79 http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
19 65102 D Westside Union Elementary 5.38% 4.82% 5.45% 6.66% 5.56%
19 65110 D Whittier City Elementary 2.47% 2.96% 3.46% 4.53% 7.64%
19 65128 D Whittier Union High 6.74% 6.48% 5.19% 5.95% 6.19%
19 65136 D William S. Hart Union High 5.45% 8.21% 5.88% 5.58% 8.80%
19 65151 D Wilsona Elementary 4.28% 7.54% 6.30% 5.12% 7.00%
19 65169 D Wiseburn Elementary (reorg. 07/14) 7.45% 4.68% 4.82% 4.84% See 19-76869
19 73437 D Compton Unified 8.94% 6.19% 8.39% 7.18% 6.91%
19 73445 D Hacienda La Puente Unified 8.92% 6.75% 6.32% 5.76% 4.78%
19 73452 D Rowland Unified 6.07% 6.11% 5.06% 4.99% 5.27%
19 73460 D Walnut Valley Unified 3.88% 4.82% 4.03% 4.34% 5.33%
19 75291 D San Gabriel Unified 8.27% 6.53% 5.85% 7.44% 6.33%
19 75309 D Acton-Agua Dulce Unified 9.66% 8.81% 4.86% 6.22% 10.35%
19 75333 D Manhattan Beach Unified 5.35% 5.09% 5.37% 5.46% 4.68%
19 75341 D Redondo Beach Unified 5.08% 4.90% 3.53% 2.58% 4.79%
19 75713 D Alhambra Unified 5.60% 5.93% 6.09% 5.98% 6.11%
19 76869 D Wiseburn Unified (effective 07/14) -- -- -- -- 2.95%
20 10207 C Madera County Superintendent 7.97% 9.65% 9.97% 9.04% 9.87%
20 65177 D Alview-Dairyland Union Elementary 6.01% 7.59% 7.68% 8.05% 8.64%
20 65185 D Bass Lake Joint Union Elementary 6.63% 8.62% 7.46% 8.18% 7.31%
20 65193 D Chowchilla Elementary 5.21% 5.68% 6.67% 6.20% 5.62%
20 65201 D Chowchilla Union High 5.18% 5.62% 5.97% 7.19% 6.11%
20 65243 D Madera Unified 5.03% 5.17% 5.18% 5.11% 4.49%
20 65276 D Raymond-Knowles Union Elementary 7.92% 9.47% 7.55% 10.16% 10.02%
20 75580 D Golden Valley Unified 9.53% 9.83% 7.08% 5.46% 6.88%
20 75606 D Chawanakee Unified 8.88% 6.89% 3.26% 4.58% 10.17%
20 76414 D Yosemite Unified 9.11% 10.63% 8.06% 8.69% 7.71%
21 10215 C Marin County Superintendent 11.52% 11.02% 11.28% 12.60% 16.08%
21 40873 J Marin Pupil Transp. Agency JPA 0.00% 0.00% 0.00% 0.00% 0.00%
21 65300 D Bolinas-Stinson Union Elementary 6.91% 9.30% 6.12% 6.08% 7.64%
21 65318 D Dixie Elementary 5.07% 5.51% 5.47% 5.44% 4.76%
21 65334 D Kentfield Elementary 4.84% 4.97% 5.13% 5.45% 6.21%
21 65342 D Laguna Joint Elementary 13.72% 15.29% 9.12% 21.41% 4.29%
21 65359 D Lagunitas Elementary 15.01% 13.39% 14.42% 15.14% 12.99%
21 65367 D Larkspur 6.82% 7.48% 7.47% 8.93% 6.63%
21 65375 D Lincoln Elementary 8.68% 15.91% 15.59% 11.58% 4.63%
21 65391 D Mill Valley Elementary 9.24% 8.73% 8.25% 8.15% 7.86%
21 65409 D Nicasio 6.06% 2.17% 7.12% 7.00% 6.44%
21 65417 D Novato Unified 6.48% 5.42% 5.02% 5.09% 4.32%
21 65425 D Reed Union Elementary 4.04% 4.43% 4.63% 4.21% 4.30%
21 65433 D Ross Elementary 8.72% 8.71% 8.55% 6.82% 7.21%
21 65458 D San Rafael City Elementary 3.90% 4.56% 4.05% 3.77% 4.07%
21 65466 D San Rafael City High 4.50% 5.61% 6.66% 6.33% 5.75%
21 65474 D Sausalito Marin City Elementary 7.49% 7.02% 6.07% 16.29% 8.45%
21 65482 D Tamalpais Union High 8.70% 7.75% 7.42% 8.63% 7.89%
21 65516 D Union Joint Elementary 23.59% 23.79% 12.33% 11.33% 4.63%
21 73361 D Shoreline Unified 1.63% 4.71% 4.32% 4.41% 3.31%
21 75002 D Ross Valley Elementary 7.92% 5.64% 5.58% 4.68% 4.91%
22 10223 C Mariposa County Superintendent 5.61% 6.49% 7.34% 5.99% 7.67%
22 65532 D Mariposa County Unified 4.88% 6.60% 3.63% 6.73% 8.07%
23 10231 C Mendocino County Superintendent 7.40% 7.83% 8.06% 7.93% 8.69%
23 65540 D Anderson Valley Unified 7.11% 6.63% 7.53% 7.28% 7.78%
23 65557 D Arena Union Elementary 8.76% 7.92% 7.41% 8.77% 7.27%
23 65565 D Fort Bragg Unified 4.38% 4.62% 5.33% 4.96% 5.18%
23 65573 D Manchester Union Elementary 4.22% 5.21% 4.88% 5.57% 10.35%
23 65581 D Mendocino Unified 7.88% 8.47% 8.39% 7.85% 7.91%
23 65599 D Point Arena Joint Union High 8.76% 7.92% 7.41% 8.77% 7.27%
23 65607 D Round Valley Unified 11.77% 10.46% 7.14% 7.09% 5.60%
23 65615 D Ukiah Unified 5.85% 7.37% 8.13% 6.95% 6.49%
23 65623 D Willits Unified 4.11% 4.37% 4.85% 5.13% 4.89%
23 73866 D Potter Valley Community Unified 7.96% 8.87% 7.67% 7.59% 7.82%

*Rate revised after original posting. 7 of 79 http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
23 73916 D Laytonville Unified 4.21% 3.64% 3.20% 5.21% 7.96%
23 75218 D Leggett Valley Unified 9.32% 9.76% 8.64% 7.75% 14.73%
23 76349 CA Arena Union Elem/Point Arena Union High 8.76% 7.92% 7.41% 8.77% 7.27%
24 10249 C Merced County Superintendent 6.84% 6.99% 7.01% 7.20% 7.36%
24 65631 D Atwater Elementary 4.67% 5.20% 4.95% 5.53% 4.38%
24 65649 D Ballico-Cressey Elementary 4.32% 5.44% 8.54% 7.42% 5.48%
24 65680 D El Nido Elementary 8.48% 6.43% 8.03% 9.27% 7.98%
24 65698 D Hilmar Unified 5.19% 5.07% 5.79% 5.45% 5.35%
24 65722 D Le Grand Union Elementary 6.63% 7.40% 7.82% 6.63% 7.76%
24 65730 D Le Grand Union High 5.56% 4.26% 5.10% 6.75% 7.97%
24 65748 D Livingston Union 5.44% 4.42% 6.33% 5.78% 5.45%
24 65755 D Los Banos Unified 4.32% 5.32% 4.73% 6.58% 7.44%
24 65763 D McSwain Union Elementary 4.73% 4.81% 4.34% 5.08% 5.05%
24 65771 D Merced City Elementary 1.95% 2.42% 4.12% 4.24% 3.41%
24 65789 D Merced Union High 4.97% 4.55% 6.04% 6.18% 5.13%
24 65813 D Plainsburg Union Elementary 3.63% 4.18% 5.42% 8.56% 8.44%
24 65821 D Planada Elementary 7.11% 8.43% 8.28% 6.83% 8.37%
24 65839 D Snelling-Merced Falls Union Elem. 7.72% 3.83% 5.23% 6.40% 6.74%
24 65862 D Weaver Union Elementary 3.50% 3.83% 5.32% 6.50% 6.79%
24 65870 D Winton Elementary 2.72% 5.42% 4.49% 4.76% 4.32%
24 73619 D Gustine Unified 4.92% 7.33% 5.16% 5.80% 7.45%
24 73726 D Merced River Union Elementary 4.08% 4.28% 4.05% 4.24% 7.85%
24 75317 D Dos Palos Oro Loma Joint Unified 5.81% 9.55% 5.21% 5.25% 4.31%
24 75366 D Delhi Unified 7.37% 4.39% 5.31% 6.87% 5.00%
24 76448 J East Merced Co. Public Facilities Fin. Auth. 0.00% 0.00% 0.00% 0.00% 0.00%
25 10256 C Modoc County Superintendent 9.80% 6.84% 6.98% 10.90% 9.88%
25 65896 D Surprise Valley Joint Unified 8.79% 9.27% 9.23% 9.51% 8.55%
25 73585 D Modoc Joint Unified 5.31% 8.24% 7.45% 6.59% 7.15%
25 73593 D Tulelake Basin Joint Unified 4.49% 5.89% 6.58% 6.66% 8.84%
26 10264 C Mono County Superintendent 19.93% 30.25% 16.54% 18.09% 21.72%
26 73668 D Eastern Sierra Unified 9.21% 10.74% 4.34% 4.01% 4.17%
26 73692 D Mammoth Unified 5.23% 5.25% 3.28% 8.20% 6.77%
27 10272 C Monterey County Superintendent 10.82% 10.17% 6.24% 9.58% 13.49%
27 40105 J Mission Trails ROP JPA 0.00% 0.00% 0.00% 0.00% 0.00%
27 40576 J Monterey County SELPA 0.00% 0.00% 0.00% 0.00% 0.00%
27 65961 D Alisal Union 3.07% 2.49% 5.32% 2.99% 5.15%
27 65979 D Bradley Union Elementary 7.50% 4.67% 4.05% 7.56% 7.97%
27 65987 D Carmel Unified 9.04% 8.18% 7.44% 6.72% 8.41%
27 65995 D Chualar Union 7.64% 9.75% 9.20% 9.78% 10.21%
27 66027 D Graves Elementary 0.97% 5.55% 4.58% 8.25% 5.65%
27 66035 D Greenfield Union Elementary 4.66% 6.95% 11.17% 11.38% 11.06%
27 66050 D King City Union 8.53% 9.79% 10.86% 8.68% 6.30%
27 66068 D King City Joint Union High 6.95% 10.78% 4.10% 3.56% 10.12%
27 66076 D Lagunita Elementary 8.25% 7.51% 8.60% 6.27% 9.83%
27 66084 D Mission Union Elementary 5.79% 5.30% 2.03% 2.34% 2.93%
27 66092 D Monterey Peninsula Unified 3.13% 4.06% 4.60% 5.61% 6.63%
27 66134 D Pacific Grove Unified 2.39% 8.36% 10.08% 8.38% 9.24%
27 66142 D Salinas City Elementary 6.32% 6.98% 3.63% 2.24% 3.80%
27 66159 D Salinas Union High 2.59% 3.80% 4.08% 3.49% 5.56%
27 66167 D San Antonio Union Elementary 6.85% 10.11% 8.36% 5.39% 8.10%
27 66175 D San Ardo Union Elementary 6.54% 13.33% 18.82% 15.05% 13.37%
27 66183 D San Lucas Union Elementary 17.36% 10.80% 6.55% 4.56% 6.45%
27 66191 D Santa Rita Union Elementary 2.86% 3.22% 7.51% 6.20% 4.34%
27 66225 D Spreckels Union Elementary 6.91% 5.91% 10.17% 10.47% 9.21%
27 66233 D Washington Union Elementary 6.09% 5.86% 6.39% 6.39% 6.82%
27 73825 D North Monterey County Unified 4.99% 6.30% 6.12% 5.67% 6.04%
27 75150 D Pacific Unified 2.30% 6.12% 4.21% 2.55% 1.23%
27 75440 D Soledad Unified 5.08% 3.19% 4.54% 5.18% 3.66%
27 75473 D Gonzales Unified 6.38% 7.02% 9.74% 10.01% 7.36%
28 10280 C Napa County Superintendent 7.39% 9.42% 10.43% 10.70% 10.72%

*Rate revised after original posting. 8 of 79 http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
28 66241 D Calistoga Joint Unified 5.77% 6.65% 6.11% 7.03% 7.96%
28 66258 D Howell Mountain Elementary 1.00% 4.66% 8.42% 10.27% 6.71%
28 66266 D Napa Valley Unified 3.44% 3.82% 4.28% 4.66% 6.54%
28 66282 D Pope Valley Union Elementary 4.42% 4.80% 7.41% 10.97% 10.09%
28 66290 D Saint Helena Unified 4.85% 5.06% 6.34% 7.45% 14.34%
29 10298 C Nevada County Superintendent 6.48% 9.93% 9.92% 9.30% 9.20%
29 40444 J Nevada County Pupil Transp. JPA 0.00% 0.00% 0.00% 0.00% 0.00%
29 66316 D Chicago Park Elementary 6.67% 12.33% 13.98% 13.42% 11.67%
29 66324 D Clear Creek Elementary 9.70% 10.00% 11.01% 9.47% 10.22%
29 66332 D Grass Valley Elementary 2.91% 4.43% 3.52% 3.72% 4.86%
29 66340 D Nevada City Elementary 4.78% 7.63% 7.64% 9.91% 8.91%
29 66357 D Nevada Joint Union High 6.55% 6.36% 7.95% 9.33% 8.84%
29 66373 D Pleasant Ridge Union Elementary 5.88% 6.70% 5.56% 5.41% 6.28%
29 66381 D Pleasant Valley Elementary (reorg. 7/1/14) 5.03% 5.09% 8.16% 9.69% See 29-76877
29 66399 D Ready Springs Union Elementary (reorg. 7/1/14) 11.40% 2.82% 8.66% 11.82% See 29-76877
29 66407 D Union Hill Elementary 5.50% 6.89% 7.11% 7.73% 7.87%
29 66415 D Twin Ridges Elementary 16.64% 18.65% 11.31% 10.66% 10.60%
29 76877 D Penn Valley Union Elementary (effective 7/1/14) -- -- -- -- 8.47%
30 10306 C Orange County Superintendent 9.30% 9.37% 9.10% 9.09% 9.28%
30 40063 J North Orange County ROP JPA 0.39% 8.15% 7.89% 8.89% 7.68%
30 40071 J Coastline ROP JPA 0.00% 13.38% 6.03% 1.07% 5.45%
30 40089 J Capistrano-Laguna Beach ROP JPA 0.00% 0.00% 0.00% 0.00% 0.00%
30 66423 D Anaheim City Elementary 3.40% 4.89% 6.68% 6.80% 5.41%
30 66431 D Anaheim Union High 3.11% 5.39% 4.30% 4.81% 5.12%
30 66449 D Brea-Olinda Unified 7.01% 9.66% 8.84% 5.59% 6.18%
30 66456 D Buena Park Elementary 3.81% 4.52% 4.99% 5.09% 6.27%
30 66464 D Capistrano Unified 3.11% 3.57% 4.31% 4.38% 4.84%
30 66472 D Centralia Elementary 6.13% 5.12% 6.13% 6.50% 5.67%
30 66480 D Cypress Elementary 5.14% 6.12% 5.68% 7.15% 6.51%
30 66498 D Fountain Valley Elementary 4.43% 4.95% 4.94% 4.36% 6.90%
30 66506 D Fullerton Elementary 3.46% 3.10% 4.89% 5.25% 4.64%
30 66514 D Fullerton Joint Union High 5.08% 5.33% 4.38% 4.17% 3.83%
30 66522 D Garden Grove Unified 2.18% 2.05% 3.03% 3.30% 3.30%
30 66530 D Huntington Beach City Elementary 4.58% 5.41% 5.35% 6.71% 6.87%
30 66548 D Huntington Beach Union High 5.99% 6.53% 5.71% 4.76% 5.08%
30 66555 D Laguna Beach Unified 9.22% 8.91% 7.16% 8.81% 9.75%
30 66563 D La Habra City Elementary 4.94% 5.90% 6.06% 5.09% 5.01%
30 66589 D Magnolia Elementary 4.40% 4.10% 3.77% 2.45% 2.11%
30 66597 D Newport-Mesa Unified 3.20% 9.28% 11.57% 5.66% 5.74%
30 66613 D Ocean View Elementary 4.31% 5.74% 5.80% 5.98% 5.61%
30 66621 D Orange Unified 2.23% 2.13% 2.41% 4.06% 4.14%
30 66647 D Placentia-Yorba Linda Unified 1.46% 3.63% 5.05% 3.42% 3.04%
30 66670 D Santa Ana Unified 3.15% 3.70% 3.38% 3.97% 7.43%
30 66696 D Savanna Elementary 4.70% 4.08% 5.51% 5.35% 4.78%
30 66746 D Westminster Elementary 3.92% 5.22% 5.13% 5.26% 5.28%
30 73635 D Saddleback Valley Unified 3.95% 4.11% 4.36% 5.64% 3.66%
30 73643 D Tustin Unified 3.93% 4.27% 5.03% 4.95% 5.01%
30 73650 D Irvine Unified 3.96% 2.86% 3.21% 3.34% 3.53%
30 73924 D Los Alamitos Unified 5.76% 6.31% 7.17% 5.82% 6.30%
31 10314 C Placer County Superintendent 9.06% 6.16% 6.73% 8.33% 9.86%
31 40279 J Mid-Placer Transportation JPA 0.00% 0.00% 0.00% 0.00% 0.00%
31 40659 J Southern Placer Schools Transp. Auth. 0.00% 0.00% 0.00% 0.00% 0.00%
31 66761 D Ackerman Elementary 6.41% 5.37% 5.96% 6.18% 6.04%
31 66779 D Alta-Dutch Flat Union Elementary 3.94% 4.13% 4.61% 4.67% 5.16%
31 66787 D Auburn Union Elementary 5.45% 6.16% 4.18% 4.65% 6.70%
31 66795 D Colfax Elementary 6.50% 7.04% 9.92% 8.60% 5.35%
31 66803 D Dry Creek Joint Elementary 7.31% 8.06% 4.61% 4.33% 4.72%
31 66829 D Eureka Union Elementary 3.19% 3.92% 5.09% 8.65% 6.60%
31 66837 D Foresthill Union Elementary 7.69% 7.99% 3.74% 5.78% 3.68%
31 66845 D Loomis Union Elementary 2.22% 5.39% 4.80% 3.98% 4.64%

*Rate revised after original posting. 9 of 79 http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
31 66852 D Newcastle Elementary 1.48% 4.37% 6.03% 3.08% 2.96%
31 66886 D Placer Hills Union Elementary 2.12% 5.06% 2.46% 4.64% 9.76%
31 66894 D Placer Union High 6.40% 6.89% 7.19% 6.91% 3.66%
31 66910 D Roseville City Elementary 4.42% 4.17% 3.77% 3.43% 4.19%
31 66928 D Roseville Joint Union High 5.01% 4.46% 5.37% 6.28% 5.56%
31 66944 D Tahoe-Truckee Joint Unified 6.20% 5.80% 5.78% 5.00% 4.57%
31 66951 D Western Placer Unified 6.77% 6.37% 7.33% 7.54% 6.11%
31 75085 D Rocklin Unified 4.80% 4.95% 4.73% 5.40% 7.57%
32 10322 C Plumas County Superintendent 4.83% 5.19% 10.07% 7.51% 16.42%
32 66969 D Plumas Unified 9.91% 6.53% 8.02% 8.62% 6.90%
33 10330 C Riverside County Superintendent 7.13% 7.26% 7.72% 8.14% 9.65%
33 66977 D Alvord Unified 3.83% 5.46% 5.84% 4.90% 4.90%
33 66985 D Banning Unified 5.58% 5.38% 7.78% 8.75% 4.36%
33 66993 D Beaumont Unified 6.09% 6.94% 6.58% 6.92% 7.64%
33 67033 D Corona-Norco Unified 2.50% 3.45% 3.27% 4.11% 3.84%
33 67041 D Desert Center Unified 13.74% 13.55% 9.82% 10.11% 13.23%
33 67058 D Desert Sands Unified 5.06% 5.55% 6.27% 4.48% 3.80%
33 67082 D Hemet Unified 5.18% 4.92% 6.21% 6.23% 5.40%
33 67090 D Jurupa Unified 3.41% 3.47% 3.31% 3.76% 4.32%
33 67116 D Menifee Union Elementary 7.67% 7.40% 7.05% 7.65% 7.48%
33 67124 D Moreno Valley Unified 2.22% 2.69% 2.59% 3.54% 3.87%
33 67157 D Nuview Union 4.78% 4.74% 7.37% 4.52% 4.37%
33 67173 D Palm Springs Unified 6.59% 6.79% 4.50% 5.71% 4.70%
33 67181 D Palo Verde Unified 5.91% 5.96% 7.29% 5.70% 5.87%
33 67199 D Perris Elementary 5.03% 5.27% 3.30% 3.91% 6.04%
33 67207 D Perris Union High 8.08% 7.83% 6.58% 7.51% 8.05%
33 67215 D Riverside Unified 2.56% 4.29% 4.40% 4.16% 3.77%
33 67231 D Romoland Elementary 6.10% 5.45% 5.21% 5.53% 5.11%
33 67249 D San Jacinto Unified 5.26% 4.97% 5.38% 7.33% 7.77%
33 73676 D Coachella Valley Unified 4.40% 5.46% 6.38% 5.49% 5.76%
33 75176 D Lake Elsinore Unified 4.67% 4.65% 5.36% 5.30% 5.16%
33 75192 D Temecula Valley Unified 4.01% 4.13% 5.36% 5.07% 4.92%
33 75200 D Murrieta Valley Unified 4.97% 4.21% 5.02% 5.18% 5.84%
33 75242 D Val Verde Unified 5.99% 4.73% 5.29% 8.02% 6.47%
34 10348 C Sacramento County Superintendent 10.96% 10.29% 8.87% 8.18% 9.28%
34 67280 D Arcohe Union Elementary 1.67% 2.48% 4.19% 4.32% 3.75%
34 67314 D Elk Grove Unified 5.71% 5.69% 6.01% 4.95% 5.44%
34 67322 D Elverta Joint Elementary 12.93% 12.92% 7.17% 8.30% 10.04%
34 67330 D Folsom-Cordova Unified 4.31% 4.44% 5.18% 5.56% 5.77%
34 67348 D Galt Joint Union Elementary 4.63% 4.75% 3.63% 4.64% 5.93%
34 67355 D Galt Joint Union High 6.37% 7.23% 8.34% 8.07% 5.36%
34 67413 D River Delta Joint Unified 3.35% 3.94% 3.65% 3.00% 5.83%
34 67421 D Robla Elementary 3.69% 5.57% 6.15% 5.05% 5.50%
34 67439 D Sacramento City Unified 3.32% 3.31% 2.67% 3.56% 4.51%
34 67447 D San Juan Unified 2.94% 4.53% 4.56% 4.07% 4.10%
34 73973 D Center Unified 4.05% 5.36% 5.02% 4.79% 5.80%
34 75283 D Natomas Unified 8.11% 6.40% 6.25% 6.83% 5.69%
34 76505 D Twin Rivers Unified 8.05% 6.17% 6.73% 7.04% 7.75%
35 10355 C San Benito County Superintendent 9.26% 8.55% 9.03% 8.09% 7.63%
35 67454 D Bitterwater-Tully Union Elementary 2.42% 1.23% 5.84% 4.48% 1.38%
35 67462 D Cienega Union Elementary 2.90% 0.64% 5.39% 4.37% 1.06%
35 67470 D Hollister Elementary 3.77% 4.95% 4.88% 4.76% 4.27%
35 67488 D Jefferson Elementary 3.13% 1.37% 6.43% 11.77% 1.42%
35 67504 D North County Joint Union Elementary 6.51% 2.52% 1.98% 4.03% 4.62%
35 67520 D Panoche Elementary 3.28% 0.80% 12.57% 7.49% 1.35%
35 67538 D San Benito High 9.51% 9.99% 7.49% 6.70% 9.04%
35 67553 D Southside Elementary 2.40% 1.34% 1.96% 1.93% 1.60%
35 67561 D Tres Pinos Union Elementary 0.42% 0.71% 2.13% 2.02% 0.82%
35 67579 D Willow Grove Union Elementary 2.98% 1.63% 2.61% 4.63% 1.16%
35 75259 D Aromas/San Juan Unified 6.44% 6.18% 3.10% 6.82% 6.20%

*Rate revised after original posting. 10 of 79 http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
36 10363 C San Bernardino Co. Superintendent 6.93% 6.86% 7.55% 8.01% 9.86%
36 40048 J Baldy View ROP JPA 0.38% 13.00% 10.24% 9.86% 10.16%
36 40055 J Colton-Redlands-Yucaipa ROP JPA 0.36% 25.05% 15.74% 14.46% 13.80%
36 67587 D Adelanto Elementary 8.05% 7.70% 6.33% 6.59% 5.51%
36 67595 D Alta Loma Elementary 5.54% 5.00% 4.54% 4.71% 4.93%
36 67611 D Barstow Unified 7.93% 6.55% 7.23% 7.16% 5.79%
36 67637 D Bear Valley Unified 5.77% 4.93% 5.08% 7.23% 9.36%
36 67645 D Central Elementary 5.49% 6.24% 5.57% 4.60% 5.25%
36 67652 D Chaffey Joint Union High 3.55% 3.91% 4.21% 4.30% 4.33%
36 67678 D Chino Valley Unified 5.95% 4.39% 6.15% 6.26% 6.08%
36 67686 D Colton Joint Unified 5.51% 5.70% 5.33% 5.27% 5.01%
36 67694 D Cucamonga Elementary 7.18% 5.66% 4.65% 4.65% 4.48%
36 67702 D Etiwanda Elementary 5.10% 4.34% 2.31% 4.58% 5.30%
36 67710 D Fontana Unified 4.78% 5.31% 4.18% 3.21% 4.41%
36 67736 D Helendale Elementary 15.27% 3.90% 9.33% 13.67% 8.03%
36 67777 D Morongo Unified 5.40% 5.73% 6.47% 5.66% 5.07%
36 67785 D Mountain View Elementary 4.18% 1.95% 5.24% 6.34% 6.48%
36 67793 D Mt. Baldy Joint Elementary 6.10% 9.18% 7.18% 6.93% 8.47%
36 67801 D Needles Unified 4.93% 5.10% 4.60% 5.59% 8.76%
36 67819 D Ontario-Montclair Elementary 6.16% 4.93% 4.08% 3.91% 4.42%
36 67827 D Oro Grande Elementary 16.24% 7.12% 6.26% 7.66% 9.10%
36 67843 D Redlands Unified 4.79% 3.50% 5.08% 4.38% 5.98%
36 67850 D Rialto Unified 5.30% 6.41% 7.27% 7.01% 7.36%
36 67868 D Rim Of The World Unified 4.65% 6.52% 5.67% 5.16% 7.51%
36 67876 D San Bernardino City Unified 3.90% 3.46% 4.73% 6.48% 7.25%
36 67892 D Trona Joint Unified 2.85% 3.76% 2.83% 3.83% 3.83%
36 67918 D Victor Elementary 3.93% 3.92% 4.64% 7.19% 5.79%
36 67934 D Victor Valley Union High 5.88% 6.29% 9.29% 5.04% 6.67%
36 67959 D Yucaipa-Calimesa Joint Unified 6.50% 6.62% 6.61% 5.87% 6.41%
36 73858 D Baker Valley Unified 14.78% 4.82% 6.87% 9.96% 11.31%
36 73890 D Silver Valley Unified 9.46% 6.22% 7.18% 13.03% 12.49%
36 73957 D Snowline Joint Unified 6.71% 6.76% 6.41% 6.40% 5.58%
36 75044 D Hesperia Unified 4.79% 5.02% 5.65% 4.39% 4.40%
36 75051 D Lucerne Valley Unified 3.70% 3.73% 8.86% 8.46% 6.78%
36 75069 D Upland Unified 4.37% 4.22% 5.20% 4.06% 4.34%
36 75077 D Apple Valley Unified 4.75% 5.83% 6.28% 4.98% 4.84%
37 10371 C San Diego County Superintendent 9.15% 9.41% 9.23% 9.42% 9.37%
37 67967 D Alpine Union Elementary 3.14% 2.75% 2.68% 6.11% 6.82%
37 67975 D Bonsall Union Elementary (reorg. 07/14) 5.29% 5.24% 5.48% 6.05% See 37-76851
37 67983 D Borrego Springs Unified 10.35% 9.52% 6.61% 5.12% 9.13%
37 67991 D Cajon Valley Union 2.57% 5.00% 6.42% 4.25% 4.96%
37 68007 D Cardiff Elementary 4.50% 4.80% 4.83% 4.27% 3.98%
37 68023 D Chula Vista Elementary 3.74% 3.91% 3.72% 3.91% 4.19%
37 68031 D Coronado Unified 4.75% 4.43% 6.21% 6.24% 4.90%
37 68049 D Dehesa Elementary 4.91% 3.35% 9.03% 4.83% 3.54%
37 68056 D Del Mar Union Elementary 3.55% 4.33% 4.26% 4.55% 8.00%
37 68080 D Encinitas Union Elementary 5.43% 5.30% 5.83% 5.00% 4.64%
37 68098 D Escondido Union Elementary 4.31% 4.44% 4.44% 5.37% 5.03%
37 68106 D Escondido Union High 3.53% 6.55% 5.51% 5.89% 6.06%
37 68114 D Fallbrook Union Elementary 6.10% 6.67% 7.68% 6.91% 8.02%
37 68122 D Fallbrook Union High 7.16% 8.53% 9.41% 7.52% 7.66%
37 68130 D Grossmont Union High 5.16% 5.43% 6.04% 5.59% 5.25%
37 68155 D Jamul-Dulzura Union Elementary 7.69% 8.26% 6.87% 6.51% 5.82%
37 68163 D Julian Union Elementary 2.80% 4.33% 3.69% 3.52% 4.70%
37 68171 D Julian Union High 3.65% 10.85% 11.96% 10.17% 9.62%
37 68189 D Lakeside Union Elementary 2.35% 2.45% 5.57% 5.59% 4.24%
37 68197 D La Mesa-Spring Valley Elementary 5.56% 4.13% 3.92% 4.01% 3.69%
37 68205 D Lemon Grove 5.93% 9.66% 8.83% 6.17% 7.10%
37 68213 D Mountain Empire Unified 4.79% 5.14% 4.75% 6.75% 10.34%
37 68221 D National Elementary 4.88% 4.85% 5.99% 5.09% 5.01%

*Rate revised after original posting. 11 of 79 http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
37 68296 D Poway Unified 4.17% 5.71% 6.46% 5.93% 5.12%
37 68304 D Ramona City Unified 5.86% 5.82% 6.43% 6.22% 7.31%
37 68312 D Rancho Santa Fe Elementary 8.18% 8.77% 9.09% 9.90% 9.15%
37 68338 D San Diego Unified 2.32% 3.48% 4.45% 4.10% 3.98%
37 68346 D San Dieguito Union High 6.12% 5.51% 4.52% 5.23% 4.93%
37 68353 D San Pasqual Union Elementary 3.97% 4.08% 3.80% 6.86% 7.27%
37 68361 D Santee Elementary 6.52% 8.09% 7.73% 6.95% 4.27%
37 68379 D San Ysidro Elementary 4.16% 6.20% 4.52% 6.64% 6.12%
37 68387 D Solana Beach Elementary 6.77% 7.11% 7.31% 7.41% 6.69%
37 68395 D South Bay Union Elementary 5.37% 5.12% 4.95% 4.72% 5.33%
37 68403 D Spencer Valley Elementary 2.29% 0.96% 2.79% 2.44% 1.67%
37 68411 D Sweetwater Union High 5.42% 6.70% 5.73% 5.05% 5.29%
37 68437 D Vallecitos Elementary 3.94% 9.49% 11.05% 19.72% 15.09%
37 68452 D Vista Unified 4.21% 4.00% 3.93% 4.06% 4.70%
37 73551 D Carlsbad Unified 5.38% 5.92% 5.79% 6.53% 6.89%
37 73569 D Oceanside Unified 3.92% 3.84% 3.95% 3.95% 4.28%
37 73791 D San Marcos Unified 2.55% 3.69% 4.86% 4.29% 3.96%
37 75416 D Warner Unified 5.83% 8.71% 8.50% 6.76% 7.62%
37 75614 D Valley Center-Pauma Unified 6.40% 5.15% 8.44% 8.39% 4.11%
37 76851 D Bonsall Unified (effective 07/14) -- -- -- -- 5.72%
38 10389 C San Francisco Co. Superintendent 0.27% 0.13% 0.87% 1.85% 1.28%
38 68478 D San Francisco Unified 5.02% 5.18% 4.79% 4.52% 4.32%
39 10397 C San Joaquin Co. Superintendent 9.57% 9.67% 9.66% 9.62% 9.63%
39 40386 J San Joaquin Data Processing JPA 0.00% 0.00% 0.00% 0.00% 0.00%
39 68486 D Banta Elementary 11.53% 11.40% 7.13% 7.03% 10.05%
39 68502 D Escalon Unified 4.14% 3.48% 4.16% 5.30% 5.36%
39 68544 D Jefferson Elementary 5.60% 6.54% 6.41% 6.54% 6.84%
39 68551 D Lammersville Elementary (reorg. 07/11) 3.66% See 39-76760 See 39-76760 See 39-76760 See 39-76760
39 68569 D Lincoln Unified 5.42% 6.56% 6.71% 5.16% 6.45%
39 68577 D Linden Unified 3.51% 4.09% 4.19% 4.92% 6.06%
39 68585 D Lodi Unified 5.48% 6.70% 6.64% 6.38% 6.74%
39 68593 D Manteca Unified 4.80% 3.80% 4.31% 4.74% 4.48%
39 68619 D New Hope Elementary 3.07% 3.44% 4.14% 5.30% 6.61%
39 68627 D New Jerusalem Elementary 1.36% 3.53% 7.44% 9.43% 5.63%
39 68635 D Oak View Union Elementary 3.84% 4.38% 4.45% 5.50% 5.78%
39 68650 D Ripon Unified 5.45% 6.90% 7.06% 7.34% 7.55%
39 68676 D Stockton Unified 3.65% 4.45% 5.28% 4.68% 4.14%
39 75499 D Tracy Joint Unified 4.02% 3.36% 3.29% 4.79% 4.51%
39 76760 D Lammersville Joint Unified (effective 7/11) -- 4.80% 3.87% 4.11% 6.29%
40 10405 C San Luis Obispo Co. Superintendent 8.17% 9.51% 9.80% 10.26% 10.62%
40 40618 J Santa Lucia ROP 0.00% 0.00% 0.00% 0.00% 0.00%
40 40774 J Central Calif. School Finance Authority 0.00% 0.00% 0.00% 0.00% 0.00%
40 68700 D Atascadero Unified 5.29% 5.64% 4.42% 3.65% 4.82%
40 68726 D Cayucos Elementary 9.78% 7.24% 6.99% 6.01% 5.82%
40 68759 D Lucia Mar Unified 4.78% 4.61% 4.40% 5.05% 5.24%
40 68791 D Pleasant Valley Joint Union Elem. 8.42% 10.73% 13.49% 4.49% 5.90%
40 68809 D San Luis Coastal Unified 6.11% 6.47% 6.21% 5.90% 6.13%
40 68825 D San Miguel Joint Union Elementary 3.56% 4.44% 5.36% 7.64% 8.65%
40 68833 D Shandon Joint Unified 9.81% 11.67% 10.00% 8.17% 7.85%
40 68841 D Templeton Unified 6.55% 7.85% 8.67% 9.98% 9.82%
40 75457 D Paso Robles Joint Unified 4.54% 6.25% 5.54% 5.13% 5.99%
40 75465 D Coast Unified 8.16% 10.22% 9.53% 9.36% 11.38%
41 10413 C San Mateo County Superintendent 10.15% 11.31% 12.29% 10.20% 8.09%
41 68858 D Bayshore Elementary 9.59% 7.90% 8.87% 9.04% 6.13%
41 68866 D Belmont-Redwood Shores Elementary 6.23% 4.42% 5.80% 8.82% 6.43%
41 68874 D Brisbane Elementary 6.16% 7.41% 9.10% 7.26% 7.17%
41 68882 D Burlingame Elementary 6.05% 5.81% 6.56% 6.17% 5.55%
41 68890 D Cabrillo Unified 5.20% 4.84% 4.94% 5.08% 4.24%
41 68908 D Hillsborough City Elementary 6.52% 6.76% 6.05% 6.15% 5.66%
41 68916 D Jefferson Elementary 5.94% 7.23% 4.26% 3.34% 6.61%

*Rate revised after original posting. 12 of 79 http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
41 68924 D Jefferson Union High 5.33% 4.39% 5.78% 7.65% 5.31%
41 68932 D Pacifica Elementary 4.88% 4.18% 5.23% 5.21% 4.86%
41 68940 D La Honda-Pescadero Unified 11.50% 11.39% 6.28% 8.27% 10.98%
41 68957 D Las Lomitas Elementary 5.84% 5.54% 5.76% 7.42% 11.10%
41 68965 D Menlo Park City Elementary 4.44% 5.39% 3.06% 3.19% 3.90%
41 68973 D Millbrae Elementary 5.15% 7.80% 8.23% 6.77% 5.89%
41 68981 D Portola Valley Elementary 4.62% 4.24% 2.77% 2.07% 7.01%
41 68999 D Ravenswood City Elementary 5.94% 6.20% 5.36% 5.30% 5.71%
41 69005 D Redwood City Elementary 6.70% 5.12% 4.81% 5.54% 5.98%
41 69013 D San Bruno Park Elementary 4.25% 5.71% 6.14% 6.58% 5.21%
41 69021 D San Carlos Elementary 4.47% 5.59% 4.80% 7.01% 5.93%
41 69039 D San Mateo-Foster City 1.43% 3.67% 3.52% 3.70% 6.45%
41 69047 D San Mateo Union High 2.44% 4.13% 3.84% 4.15% 4.37%
41 69062 D Sequoia Union High 7.28% 7.28% 7.58% 8.21% 8.01%
41 69070 D South San Francisco Unified 4.16% 5.92% 4.07% 4.45% 5.51%
41 69088 D Woodside Elementary 1.89% 2.54% 4.87% 8.21% 5.24%
42 10421 C Santa Barbara County Superintendent 8.50% 8.57% 8.74% 8.81% 8.89%
42 40378 J Santa Barbara County SELPA JPA 0.00% 0.00% 0.00% 0.00% 0.00%
42 69104 D Ballard Elementary 1.95% 3.61% 2.82% 3.29% 3.75%
42 69112 D Blochman Union Elementary 0.39% 11.26% 17.63% 7.21% 8.16%
42 69120 D Santa Maria-Bonita 3.13% 3.60% 3.60% 3.79% 3.63%
42 69138 D Buellton Union Elementary 2.56% 2.45% 2.42% 3.33% 3.73%
42 69146 D Carpinteria Unified 5.36% 5.02% 3.96% 4.87% 5.84%
42 69161 D Cold Spring Elementary 3.13% 4.78% 5.23% 5.69% 5.06%
42 69179 D College Elementary 4.16% 6.25% 6.57% 6.49% 5.83%
42 69195 D Goleta Union Elementary 4.94% 4.51% 4.08% 4.31% 5.07%
42 69203 D Guadalupe Union Elementary 3.74% 4.20% 3.88% 3.85% 3.79%
42 69211 D Hope Elementary 3.60% 3.42% 4.03% 5.32% 5.90%
42 69229 D Lompoc Unified 7.03% 7.03% 7.13% 7.38% 7.59%
42 69237 D Los Alamos Elementary (lapsed 07/11) 5.28% See 42-69260 See 42-69260 See 42-69260 See 42-69260
42 69245 D Los Olivos Elementary 13.80% 11.44% 10.39% 6.67% 7.39%
42 69252 D Montecito Union Elementary 5.78% 5.68% 7.37% 9.15% 7.80%
42 69260 D Orcutt Union Elementary 3.09% 4.00% 3.57% 3.37% 3.24%
42 69278 D Santa Barbara Elementary (reorg. 07/11) 5.96% See 42-76786 See 42-76786 See 42-76786 See 42-76786
42 69286 D Santa Barbara Secondary (reorg. 07/11) 5.96% See 42-76786 See 42-76786 See 42-76786 See 42-76786
42 69310 D Santa Maria Joint Union High 5.62% 5.47% 4.95% 4.85% 5.43%
42 69328 D Santa Ynez Valley Union High 8.60% 9.13% 6.07% 6.63% 8.22%
42 69336 D Solvang Elementary 6.06% 4.57% 7.31% 7.79% 5.95%
42 69344 D Vista Del Mar Union Elementary 1.91% 2.89% 3.01% 2.82% 4.30%
42 75010 D Cuyama Joint Unified 11.02% 7.25% 7.39% 7.26% 6.84%
42 76406 CA Santa Barbara School Districts (reorg. 07/11) 5.96% See 42-76786 See 42-76786 See 42-76786 See 42-76786
42 76786 D Santa Barbara Unified (effective 07/11) -- 5.86% 5.64% 3.35% 5.43%
43 10439 C Santa Clara County Superintendent 10.03% 12.61% 11.19% 10.41% 10.23%
43 40360 J Metropolitan Education District 0.00% 0.00% 0.00% 0.00% 0.00%
43 40899 J West Valley Schools Transp. Agency 0.00% 0.00% 0.00% 0.00% 0.00%
43 40949 J East Valley Transportation JPA 0.00% 0.00% 0.00% 0.00% 0.00%
43 69369 D Alum Rock Union Elementary 5.44% 5.23% 5.31% 6.42% 5.21%
43 69377 D Berryessa Union Elementary 2.80% 5.33% 5.93% 6.05% 7.53%
43 69385 D Cambrian 4.39% 4.05% 6.01% 6.93% 6.17%
43 69393 D Campbell Union 5.47% 5.47% 3.56% 3.38% 5.06%
43 69401 D Campbell Union High 6.45% 7.61% 7.40% 8.37% 7.07%
43 69419 D Cupertino Union Elementary 3.38% 4.90% 4.13% 4.18% 4.19%
43 69427 D East Side Union High 7.24% 4.46% 5.25% 6.49% 6.62%
43 69435 D Evergreen Elementary 2.35% 3.03% 3.18% 3.40% 3.65%
43 69450 D Franklin-McKinley Elementary 4.57% 4.66% 5.13% 5.77% 5.98%
43 69468 D Fremont Union High 7.49% 7.86% 3.80% 7.78% 7.08%
43 69484 D Gilroy Unified 4.08% 3.98% 4.65% 5.56% 4.84%
43 69492 D Lakeside Joint Elementary 3.51% 9.97% 3.86% 3.02% 4.40%
43 69500 D Loma Prieta Joint Union Elementary 6.86% 9.58% 6.53% 7.27% 7.15%
43 69518 D Los Altos Elementary 4.87% 5.78% 5.16% 4.56% 4.70%

*Rate revised after original posting. 13 of 79 http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
43 69526 D Los Gatos Union Elementary 7.11% 5.80% 6.55% 7.50% 6.63%
43 69534 D Los Gatos-Saratoga Joint Union High 6.19% 6.63% 6.19% 4.13% 5.31%
43 69542 D Luther Burbank Elementary 4.19% 4.31% 5.75% 5.35% 3.42%
43 69575 D Moreland Elementary 8.72% 5.29% 4.84% 4.93% 5.28%
43 69583 D Morgan Hill Unified 4.59% 4.65% 4.92% 6.14% 5.98%
43 69591 D Mountain View Whisman Elementary 4.52% 5.13% 5.11% 5.15% 4.74%
43 69609 D Mountain View-Los Altos Union High 7.82% 8.04% 7.32% 6.71% 7.45%
43 69617 D Mt. Pleasant Elementary 3.96% 3.91% 4.89% 7.17% 7.09%
43 69625 D Oak Grove Elementary 5.89% 8.05% 9.17% 7.63% 6.29%
43 69633 D Orchard Elementary 3.07% 4.69% 3.05% 2.52% 9.06%
43 69641 D Palo Alto Unified 3.30% 4.77% 5.55% 5.67% 5.24%
43 69666 D San Jose Unified 4.29% 5.09% 4.55% 5.37% 5.34%
43 69674 D Santa Clara Unified 2.68% 4.01% 3.62% 3.13% 3.96%
43 69682 D Saratoga Union Elementary 7.52% 7.40% 8.46% 8.18% 7.33%
43 69690 D Sunnyvale 6.39% 5.15% 4.52% 7.25% 6.09%
43 69708 D Union Elementary 5.02% 5.42% 4.57% 4.75% 6.10%
43 73387 D Milpitas Unified 4.87% 4.44% 4.57% 5.09% 4.83%
43 75689 J Silicon Valley Jt. Powers Transp. Agency 0.00% 0.00% 0.00% 0.00% 0.00%
44 10447 C Santa Cruz County Superintendent 7.48% 6.21% 6.01% 6.07% 7.49%
44 40261 CA Santa Cruz City Elementary/High 4.88% 4.77% 4.75% 5.22% 5.35%
44 40832 J North Santa Cruz County SELPA JPA 0.00% 0.00% 0.00% 0.00% 0.00%
44 69732 D Bonny Doon Union Elementary 5.90% 5.32% 5.50% 4.93% 5.24%
44 69757 D Happy Valley Elementary 5.82% 5.87% 5.58% 6.00% 3.65%
44 69765 D Live Oak Elementary 4.61% 4.02% 6.17% 7.81% 8.10%
44 69773 D Mountain Elementary 9.25% 7.53% 5.44% 5.55% 4.71%
44 69781 D Pacific Elementary 4.75% 3.69% 4.47% 3.58% 3.88%
44 69799 D Pajaro Valley Joint Unified 3.68% 2.74% 2.57% 2.80% 3.63%
44 69807 D San Lorenzo Valley Unified 7.90% 9.48% 8.15% 8.09% 8.39%
44 69815 D Santa Cruz City Elementary 4.88% 4.77% 4.75% 5.22% 5.35%
44 69823 D Santa Cruz City High 4.88% 4.77% 4.75% 5.22% 5.35%
44 69849 D Soquel Union Elementary 6.12% 5.87% 6.00% 5.75% 6.37%
44 75432 D Scotts Valley Unified 4.42% 4.05% 6.07% 6.15% 6.31%
45 10454 C Shasta County Superintendent 7.85% 7.67% 9.11% 10.96% 10.35%
45 40329 J Shasta-Trinity ROP JPA 0.00% 0.00% 0.00% 0.00% 0.00%
45 69856 D Anderson Union High 7.14% 7.30% 7.57% 8.75% 8.98%
45 69872 D Bella Vista Elementary 7.10% 8.38% 9.76% 8.85% 8.77%
45 69880 D Black Butte Union Elementary 7.23% 8.45% 7.95% 7.76% 9.08%
45 69914 D Cascade Union Elementary 6.12% 6.59% 7.40% 7.13% 7.05%
45 69922 D Castle Rock Union Elementary 3.53% 12.52% 8.91% 6.89% 7.05%
45 69948 D Columbia Elementary 6.30% 7.80% 7.44% 5.12% 6.16%
45 69955 D Cottonwood Union Elementary 4.62% 5.85% 5.58% 4.46% 6.27%
45 69971 D Enterprise Elementary 5.40% 5.19% 5.93% 6.33% 6.25%
45 69989 D Fall River Joint Unified 7.45% 8.18% 8.34% 8.89% 8.27%
45 69997 D French Gulch-Whiskeytown Elem. 8.92% 7.73% 3.23% 10.87% 20.18%
45 70003 D Grant Elementary 2.78% 4.66% 4.47% 3.58% 4.78%
45 70011 D Happy Valley Union Elementary 9.22% 7.95% 5.44% 3.66% 4.30%
45 70029 D Igo, Ono, Platina Union Elementary 8.12% 6.72% 4.09% 9.82% 10.47%
45 70037 D Indian Springs Elementary 5.76% 7.14% 7.68% 4.94% 10.16%
45 70045 D Junction Elementary 6.66% 8.97% 10.72% 7.81% 5.62%
45 70052 D Millville Elementary 5.70% 6.94% 7.79% 6.44% 6.07%
45 70078 D North Cow Creek Elementary 5.57% 6.38% 8.98% 7.57% 10.59%
45 70086 D Oak Run Elementary 7.76% 11.86% 16.92% 18.40% 19.85%
45 70094 D Pacheco Union Elementary 7.52% 8.47% 7.96% 10.84% 10.34%
45 70110 D Redding Elementary 5.13% 5.79% 5.78% 5.77% 6.93%
45 70128 D Shasta Union Elementary 7.66% 5.63% 4.05% 6.96% 6.22%
45 70136 D Shasta Union High 6.48% 4.72% 5.29% 4.74% 4.51%
45 70169 D Whitmore Union Elementary 3.09% 8.16% 8.17% 8.83% 14.70%
45 73700 D Mountain Union Elementary 2.62% 6.33% 6.01% 4.33% 5.88%
45 75267 D Gateway Unified 6.70% 6.92% 4.51% 4.40% 4.49%
46 10462 C Sierra County Superintendent 10.56% 6.83% 11.68% 13.97% 8.88%

*Rate revised after original posting. 14 of 79 http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
46 70177 D Sierra-Plumas Joint Unified 13.00% 11.35% 13.37% 18.30% 16.44%
47 10470 C Siskiyou County Superintendent 9.43% 9.85% 6.86% 5.15% 7.29%
47 40998 J Siskiyou ROP JPA 0.00% 0.00% 0.00% 0.00% 0.00%
47 70185 D Big Springs Union Elementary 2.98% 2.61% 1.05% 6.04% 7.10%
47 70193 D Bogus Elementary 10.76% 12.43% 9.24% 9.45% 14.59%
47 70201 D Butteville Union Elementary 6.14% 8.64% 9.26% 8.12% 5.50%
47 70227 D Delphic Elementary 2.12% 4.56% 2.48% 3.01% 2.75%
47 70243 D Dunsmuir Elementary 4.76% 4.78% 4.83% 4.61% 6.78%
47 70250 D Dunsmuir Joint Union High 10.26% 5.99% 3.29% 4.70% 6.83%
47 70292 D Forks Of Salmon Elementary 7.67% 14.06% 10.47% 7.80% 10.99%
47 70318 D Gazelle Union Elementary 1.81% 3.14% 1.95% 2.24% 4.51%
47 70326 D Grenada Elementary 1.89% 3.89% 3.46% 3.80% 3.80%
47 70334 D Happy Camp Union Elementary 3.11% 1.81% 3.90% 4.64% 4.84%
47 70359 D Hornbrook Elementary 9.63% 10.71% 10.00% 9.71% 13.44%
47 70367 D Junction Elementary 12.55% 16.56% 9.72% 4.36% 8.66%
47 70375 D Klamath River Union Elementary 8.16% 13.82% 11.11% 8.58% 9.06%
47 70383 D Little Shasta Elementary 8.00% 5.89% 3.19% 4.67% 7.56%
47 70409 D McCloud Union Elementary 4.25% 7.13% 7.13% 7.07% 5.79%
47 70417 D Montague Elementary 7.37% 7.24% 7.45% 9.84% 4.41%
47 70425 D Mt. Shasta Union Elementary 7.44% 8.02% 8.54% 8.87% 8.15%
47 70458 D Seiad Elementary 3.71% 5.47% 8.15% 6.71% 9.70%
47 70466 D Siskiyou Union High 8.76% 7.48% 4.21% 8.49% 7.64%
47 70482 D Weed Union Elementary 3.98% 0.35% 2.46% 6.06% 6.39%
47 70490 D Willow Creek Elementary 0.15% 6.90% 12.34% 9.88% 6.10%
47 70508 D Yreka Union Elementary 4.04% 7.14% 6.57% 4.99% 6.99%
47 70516 D Yreka Union High 4.86% 7.22% 10.61% 5.83% 6.23%
47 73684 D Butte Valley Unified 3.29% 6.92% 7.54% 6.97% 6.87%
47 76455 D Scott Valley Unified 7.25% 8.85% 7.06% 6.94% 7.85%
48 10488 C Solano County Superintendent 10.08% 10.41% 9.25% 8.75% 9.24%
48 70524 D Benicia Unified 6.14% 5.47% 7.07% 7.79% 7.11%
48 70532 D Dixon Unified 8.15% 10.89% 8.69% 9.53% 6.42%
48 70540 D Fairfield-Suisun Unified 5.81% 6.69% 6.14% 5.64% 5.61%
48 70565 D Travis Unified 6.62% 6.47% 5.26% 5.21% 4.53%
48 70573 D Vacaville Unified 4.94% 5.64% 6.42% 5.77% 5.15%
48 70581 D Vallejo City Unified 6.02% 5.89% 6.84% 6.70% 9.66%
49 10496 C Sonoma County Superintendent 6.37% 7.47% 7.26% 9.34% 10.08%
49 40246 CA Petaluma City Joint Union Elem/High 2.54% 3.65% 4.07% 3.37% 3.72%
49 40253 CA Santa Rosa City Elementary/High 6.76% 6.79% 5.15% 5.26% 5.28%
49 40311 J West County Transportation JPA 0.00% 0.00% 0.00% 0.00% 0.00%
49 70599 D Alexander Valley Union Elementary 0.64% 2.74% 8.52% 4.84% 6.02%
49 70607 D West Sonoma County Union High 6.51% 6.43% 6.43% 5.75% 4.84%
49 70615 D Bellevue Union Elementary 2.52% 4.69% 5.31% 4.78% 2.61%
49 70623 D Bennett Valley Union Elementary 8.78% 9.53% 7.74% 8.31% 9.49%
49 70649 D Cinnabar Elementary 6.23% 7.63% 6.24% 4.64% 4.06%
49 70656 D Cloverdale Unified 5.30% 4.75% 7.62% 5.89% 7.89%
49 70672 D Dunham Elementary 9.30% 7.64% 7.20% 7.93% 8.21%
49 70680 D Forestville Union Elementary 6.66% 5.01% 4.85% 5.47% 6.02%
49 70698 D Fort Ross Elementary 2.11% 5.75% 4.45% 2.11% 2.68%
49 70706 D Geyserville Unified 6.10% 7.31% 8.48% 7.65% 5.72%
49 70714 D Gravenstein Union Elementary 1.96% 3.55% 2.53% 4.40% 6.39%
49 70722 D Guerneville Elementary 4.15% 5.94% 8.90% 5.99% 4.30%
49 70730 D Harmony Union Elementary 4.85% 5.81% 4.30% 5.27% 6.65%
49 70763 D Horicon Elementary 4.77% 6.96% 6.21% 6.83% 8.94%
49 70789 D Kenwood 11.28% 8.03% 7.68% 9.13% 7.62%
49 70797 D Liberty Elementary 4.98% 6.04% 7.04% 7.61% 9.41%
49 70805 D Mark West Union Elementary 4.69% 4.19% 4.01% 3.82% 3.55%
49 70813 D Monte Rio Union Elementary 5.14% 6.63% 11.02% 11.28% 12.49%
49 70821 D Montgomery Elementary 4.73% 3.23% 2.96% 3.49% 7.37%
49 70839 D Oak Grove Union Elementary 3.68% 4.70% 6.15% 3.57% 3.87%
49 70847 D Old Adobe Union 2.83% 4.08% 4.44% 4.22% 5.71%

*Rate revised after original posting. 15 of 79 http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
49 70854 D Petaluma City Elementary 2.54% 3.65% 4.07% 3.37% 3.72%
49 70862 D Petaluma City Joint Union High 2.54% 3.65% 4.07% 3.37% 3.72%
49 70870 D Piner-Olivet Union Elementary 5.84% 5.21% 5.75% 7.23% 6.59%
49 70888 D Kashia Elementary 16.44% 15.93% 10.90% 10.24% 12.42%
49 70896 D Rincon Valley Union Elementary 3.33% 3.62% 3.75% 4.50% 4.47%
49 70904 D Roseland Elementary 5.45% 6.41% 6.04% 5.90% 5.15%
49 70912 D Santa Rosa Elementary 6.76% 6.79% 5.15% 5.26% 5.28%
49 70920 D Santa Rosa High 6.76% 6.79% 5.15% 5.26% 5.28%
49 70938 D Sebastopol Union Elementary 6.22% 5.38% 6.48% 8.48% 11.03%
49 70953 D Sonoma Valley Unified 4.04% 4.21% 3.67% 4.20% 4.43%
49 70961 D Twin Hills Union Elementary 4.11% 6.99% 8.45% 7.76% 6.56%
49 70979 D Two Rock Union 2.34% 2.72% 4.35% 4.53% 5.39%
49 70995 D Waugh Elementary 3.20% 4.03% 4.13% 3.79% 5.68%
49 71001 D West Side Union Elementary 5.05% 7.71% 6.24% 6.22% 6.30%
49 71019 D Wilmar Union Elementary 8.59% 9.43% 6.06% 6.65% 6.98%
49 71035 D Wright Elementary 7.95% 5.03% 4.07% 5.68% 3.79%
49 73882 D Cotati-Rohnert Park Unified 4.74% 6.49% 6.33% 6.79% 4.89%
49 75358 D Windsor Unified 1.54% 2.52% 3.48% 2.98% 3.05%
49 75390 D Healdsburg Unified 5.95% 5.40% 6.44% 5.67% 5.91%
50 10504 C Stanislaus County Superintendent 10.21% 10.26% 10.16% 10.25% 10.21%
50 40717 CA Modesto City Schools 3.86% 5.60% 4.43% 4.47% 4.77%
50 40964 J Central Calif. Migrant Head Start JPA 0.00% 0.00% 0.00% 0.00% 0.00%
50 71043 D Ceres Unified 4.52% 4.93% 4.46% 3.33% 6.57%
50 71050 D Chatom Union 6.18% 9.15% 7.70% 6.46% 6.54%
50 71068 D Denair Unified 5.42% 5.05% 5.32% 4.66% 5.38%
50 71076 D Empire Union Elementary 5.99% 4.54% 3.96% 4.19% 4.66%
50 71084 D Gratton Elementary 6.50% 6.05% 1.38% 3.04% 2.49%
50 71092 D Hart-Ransom Union Elementary 6.33% 5.32% 4.84% 8.17% 8.80%
50 71100 D Hickman Community Charter 3.88% 5.15% 6.79% 7.49% 6.45%
50 71134 D Keyes Union Elementary 6.19% 6.57% 7.46% 7.94% 8.64%
50 71142 D Knights Ferry Elementary 3.64% 7.60% 4.42% 4.31% 5.15%
50 71159 D La Grange Elementary (lapsed 07/12) 1.67% 5.45% See 50-71233 See 50-71233 See 50-71233
50 71167 D Modesto City Elementary 3.86% 5.60% 4.43% 4.47% 4.77%
50 71175 D Modesto City High 3.86% 5.60% 4.43% 4.47% 4.77%
50 71209 D Paradise Elementary 4.37% 0.80% 0.46% 1.54% 1.36%
50 71217 D Patterson Joint Unified 4.55% 8.00% 4.84% 5.66% 8.32%
50 71233 D Roberts Ferry Union Elementary 2.29% 2.10% 2.65% 2.06% 3.30%
50 71266 D Salida Union Elementary 5.30% 5.49% 5.24% 5.99% 5.02%
50 71274 D Shiloh Elementary 2.53% 1.88% 3.53% 8.34% 8.08%
50 71282 D Stanislaus Union Elementary 5.04% 5.52% 4.81% 5.53% 5.24%
50 71290 D Sylvan Union Elementary 3.73% 4.51% 3.96% 3.41% 3.37%
50 71324 D Valley Home Joint Elementary 8.00% 9.74% 8.81% 3.49% 5.84%
50 73601 D Newman-Crows Landing Unified 8.16% 7.03% 6.20% 8.29% 8.32%
50 75549 D Hughson Unified 6.47% 7.32% 6.82% 6.84% 8.38%
50 75556 D Riverbank Unified 4.94% 4.22% 3.24% 5.46% 5.14%
50 75564 D Oakdale Joint Unified 4.90% 4.34% 4.63% 3.90% 4.20%
50 75572 D Waterford Unified 8.03% 6.80% 4.80% 8.93% 9.27%
50 75739 D Turlock Unified 3.86% 3.84% 4.51% 4.75% 3.95%
50 76398 J No. Cal. Med-Cal Admin Svs JPA 0.00% 0.00% 0.00% 0.00% 0.00%
51 10512 C Sutter County Superintendent 9.72% 9.11% 9.14% 9.65% 10.33%
51 71357 D Brittan Elementary 2.49% 3.89% 4.20% 4.07% 4.46%
51 71365 D Browns Elementary 5.79% 6.51% 5.32% 3.79% 6.31%
51 71373 D East Nicolaus Joint Union High 3.96% 5.73% 4.83% 4.94% 4.82%
51 71381 D Franklin Elementary 4.68% 4.27% 3.99% 3.84% 3.80%
51 71399 D Live Oak Unified 6.40% 5.36% 4.61% 7.29% 7.38%
51 71407 D Marcum-Illinois Union Elementary 4.83% 6.84% 9.41% 6.37% 6.39%
51 71415 D Meridian Elementary 11.83% 11.09% 6.11% 6.73% 5.35%
51 71423 D Nuestro Elementary 2.91% 4.36% 6.42% 4.81% 4.58%
51 71431 D Pleasant Grove Joint Union Elementary 3.44% 6.79% 9.00% 4.70% 4.55%
51 71449 D Sutter Union High 2.40% 5.38% 5.06% 4.06% 4.04%

*Rate revised after original posting. 16 of 79 http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
51 71456 D Winship-Robbins Elementary 2.91% 4.53% 5.05% 2.41% 2.80%
51 71464 D Yuba City Unified 5.67% 5.05% 5.11% 5.22% 5.42%
52 10520 C Tehama County Superintendent 9.70% 8.76% 6.85% 6.63% 4.86%
52 71472 D Antelope Elementary 6.50% 6.03% 7.98% 9.82% 8.79%
52 71480 D Bend Elementary (lapsed 07/12) 3.68% 1.60% See 52-71522 See 52-71522 See 52-71522
52 71498 D Corning Union Elementary 4.76% 5.94% 5.62% 5.61% 5.21%
52 71506 D Corning Union High 5.34% 4.48% 4.72% 5.28% 7.18%
52 71514 D Elkins Elementary 8.86% 10.04% 14.21% 11.32% 9.88%
52 71522 D Evergreen Union Elementary 5.81% 5.04% 5.34% 6.64% 4.27%
52 71530 D Flournoy Union Elementary 9.26% 8.88% 7.90% 10.85% 8.47%
52 71548 D Gerber Union Elementary 4.82% 9.25% 7.30% 5.22% 7.01%
52 71555 D Kirkwood Elementary 4.20% 6.77% 5.53% 4.64% 5.31%
52 71563 D Lassen View Union Elementary 5.00% 5.96% 6.44% 6.67% 7.82%
52 71571 D Los Molinos Unified 6.30% 6.27% 6.31% 8.11% 7.42%
52 71589 D Manton Joint Union Elementary (lapsed 07/13) 6.19% 8.94% 8.84% See 52-71472 See 52-71472
52 71605 D Mineral Elementary (lapsed 07/13) 3.51% 2.63% 2.82% See 52-71472 See 52-71472
52 71613 D Plum Valley Elementary (lapsed 07/13) 9.05% 14.98% 11.16% See 52-71472 See 52-71472
52 71621 D Red Bluff Union Elementary 5.80% 4.87% 7.34% 9.51% 9.70%
52 71639 D Red Bluff Joint Union High 7.60% 4.32% 5.12% 5.21% 5.09%
52 71647 D Reeds Creek Elementary 11.01% 3.63% 5.05% 8.53% 7.14%
52 71654 D Richfield Elementary 1.67% 2.52% 3.06% 3.37% 3.89%
53 10538 C Trinity County Superintendent 9.15% 7.24% 9.00% 12.53% 13.85%
53 71662 D Burnt Ranch Elementary 3.59% 4.87% 4.88% 2.82% 2.81%
53 71670 D Coffee Creek Elementary 7.46% 8.93% 8.23% 4.14% 8.78%
53 71688 D Cox Bar Elementary (lapsed 07/14) 3.80% 7.12% 8.01% 6.08% See 53-76513
53 71696 D Douglas City Elementary 5.05% 8.05% 4.78% 3.09% 4.34%
53 71738 D Junction City Elementary 4.32% 8.07% 6.55% 7.13% 9.13%
53 71746 D Lewiston Elementary 9.30% 7.32% 3.63% 5.87% 4.95%
53 71761 D Trinity Center Elementary 6.91% 2.67% 8.45% 12.44% 13.47%
53 73833 D Southern Trinity Joint Unified 7.03% 5.74% 6.69% 6.91% 7.60%
53 75028 D Mountain Valley Unified 6.42% 6.55% 6.01% 6.66% 6.67%
53 76513 D Trinity Alps Unified 5.43% 6.29% 4.49% 3.82% 3.93%
54 10546 C Tulare County Superintendent 6.44% 5.97% 6.82% 8.15% 8.25%
54 40303 J Tulare Co. Organization for Voc Ed JPA 0.00% 0.00% 0.00% 0.00% 0.00%
54 71795 D Allensworth Elementary 0.74% 0.74% 1.71% 10.66% 3.30%
54 71803 D Alpaugh Unified 9.00% 6.33% 5.57% 8.27% 10.14%
54 71811 D Alta Vista Elementary 7.52% 7.51% 6.13% 5.81% 6.08%
54 71829 D Buena Vista Elementary 8.68% 8.11% 6.68% 8.63% 8.91%
54 71837 D Burton Elementary 4.44% 3.92% 5.40% 6.49% 6.87%
54 71845 D Citrus South Tule Elementary 4.05% 6.16% 7.42% 7.35% 7.59%
54 71852 D Columbine Elementary 4.69% 5.13% 5.39% 5.61% 6.39%
54 71860 D Cutler-Orosi Joint Unified 2.76% 4.80% 6.21% 3.75% 5.66%
54 71894 D Ducor Union Elementary 2.05% 1.94% 0.95% 0.87% 1.38%
54 71902 D Earlimart Elementary 3.88% 5.16% 4.24% 5.69% 6.29%
54 71910 D Exeter Union Elementary (reorg. 07/13) 6.06% 6.84% 6.43% See 54-76836 See 54-76836
54 71928 D Exeter Union High (reorg. 07/13) 5.36% 5.79% 7.63% See 54-76836 See 54-76836
54 71944 D Hope Elementary 5.80% 2.40% 9.37% 10.71% 8.35%
54 71951 D Hot Springs Elementary 7.61% 2.73% 4.12% 2.40% 3.06%
54 71969 D Kings River Union Elementary 3.93% 7.39% 7.92% 9.02% 11.37%
54 71985 D Liberty Elementary 4.18% 4.32% 5.48% 4.47% 4.86%
54 71993 D Lindsay Unified 4.09% 4.89% 5.39% 7.53% 7.68%
54 72009 D Monson-Sultana Joint Union Elementary 7.25% 6.21% 6.67% 7.04% 7.84%
54 72017 D Oak Valley Union Elementary 6.30% 4.99% 4.90% 5.84% 6.22%
54 72025 D Outside Creek Elementary 6.22% 6.14% 6.58% 7.59% 8.39%
54 72033 D Palo Verde Union Elementary 4.61% 5.68% 4.50% 3.91% 4.69%
54 72041 D Pixley Union Elementary 3.00% 5.04% 2.85% 3.04% 3.25%
54 72058 D Pleasant View Elementary 3.77% 3.89% 5.88% 3.55% 2.30%
54 72082 D Richgrove Elementary 3.06% 3.67% 2.47% 2.91% 4.41%
54 72090 D Rockford Elementary 3.24% 3.20% 3.79% 4.06% 3.76%
54 72108 D Saucelito Elementary 7.19% 6.13% 6.77% 5.46% 4.31%

*Rate revised after original posting. 17 of 79 http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
54 72116 D Sequoia Union Elementary 6.77% 6.17% 8.87% 7.89% 5.29%
54 72132 D Springville Union Elementary 3.45% 4.46% 4.74% 3.83% 3.87%
54 72140 D Stone Corral Elementary 5.01% 3.58% 3.29% 1.83% 4.31%
54 72157 D Strathmore Union Elementary 1.65% 3.11% 4.84% 4.31% 3.78%
54 72173 D Sundale Union Elementary 4.23% 5.43% 4.84% 4.83% 5.73%
54 72181 D Sunnyside Union Elementary 6.14% 9.22% 3.29% 2.12% 5.64%
54 72199 D Terra Bella Union Elementary 4.69% 5.97% 6.34% 6.19% 7.92%
54 72207 D Three Rivers Union Elementary 5.26% 4.23% 4.51% 6.83% 9.46%
54 72215 D Tipton Elementary 6.28% 4.78% 4.80% 4.95% 5.60%
54 72223 D Traver Joint Elementary 8.23% 5.20% 4.50% 5.45% 6.61%
54 72231 D Tulare City 3.58% 4.31% 3.73% 3.39% 3.88%
54 72249 D Tulare Joint Union High 5.90% 4.49% 4.69% 8.33% 8.87%
54 72256 D Visalia Unified 3.68% 3.72% 3.51% 3.65% 4.54%
54 72264 D Waukena Joint Union Elementary 4.24% 4.10% 3.93% 3.39% 3.98%
54 72272 D Woodlake Union Elementary (reorg. 07/12) 3.45% 4.89% See 54-76794 See 54-76794 See 54-76794
54 72280 D Woodlake Union High (reorg. 07/12) 4.75% 5.84% See 54-76794 See 54-76794 See 54-76794
54 72298 D Woodville Union Elementary 2.99% 4.49% 6.87% 8.04% 7.50%
54 75325 D Farmersville Unified 2.62% 4.36% 4.66% 4.39% 4.40%
54 75523 D Porterville Unified 2.99% 2.08% 1.97% 2.61% 2.79%
54 75531 D Dinuba Unified 2.89% 4.00% 4.96% 4.15% 4.20%
54 76794 D Woodlake Unified (effective 07/12) -- -- 4.43% 4.61% 4.22%
54 76836 D Exeter Unified (effective 07/13) -- -- -- 6.00% 6.16%
55 10553 C Tuolumne County Superintendent 10.21% 10.57% 7.84% 10.26% 9.94%
55 72306 D Belleview Elementary 5.92% 5.94% 3.02% 1.13% 1.90%
55 72348 D Columbia Union 7.30% 7.36% 3.55% 4.44% 5.59%
55 72355 D Curtis Creek Elementary 4.05% 6.94% 10.84% 6.46% 5.02%
55 72363 D Jamestown Elementary 5.94% 6.66% 9.25% 9.16% 9.23%
55 72371 D Sonora Elementary 7.11% 8.62% 5.66% 8.52% 7.52%
55 72389 D Sonora Union High 5.49% 10.15% 10.05% 7.62% 6.23%
55 72397 D Soulsbyville Elementary 4.34% 9.83% 10.15% 8.54% 9.36%
55 72405 D Summerville Elementary 6.89% 5.75% 3.78% 6.27% 8.81%
55 72413 D Summerville Union High 4.72% 8.10% 5.22% 5.13% 4.44%
55 72421 D Twain Harte-Long Barn Union Elem. 7.30% 8.06% 5.62% 6.43% 6.97%
55 75184 D Big Oak Flat-Groveland Unified 6.27% 9.07% 9.62% 7.42% 6.52%
56 10561 C Ventura County Superintendent 9.00% 9.01% 9.00% 9.01% 9.00%
56 40295 J Ventura County Schools Business Svcs. 0.00% 0.00% 0.00% 0.00% 0.00%
56 40758 J Oxnard Area Public Sch. TV Consortium 0.00% 0.00% 0.00% 0.00% 0.00%
56 72447 D Briggs Elementary 4.96% 4.55% 3.90% 3.89% 2.11%
56 72454 D Fillmore Unified 6.50% 4.57% 5.65% 6.74% 6.67%
56 72462 D Hueneme Elementary 4.22% 4.62% 5.58% 4.09% 4.22%
56 72470 D Mesa Union Elementary 3.42% 4.35% 6.04% 3.08% 0.85%
56 72504 D Mupu Elementary 4.10% 5.30% 4.92% 4.89% 0.35%
56 72512 D Ocean View 5.62% 6.28% 5.22% 7.59% 8.01%
56 72520 D Ojai Unified 7.42% 7.06% 7.96% 7.43% 7.80%
56 72538 D Oxnard Elementary 4.48% 4.53% 6.26% 4.65% 4.28%
56 72546 D Oxnard Union High 5.08% 6.33% 6.63% 5.54% 5.55%
56 72553 D Pleasant Valley Elementary 5.84% 5.99% 3.99% 4.87% 6.38%
56 72561 D Rio Elementary 8.07% 7.84% 7.02% 6.53% 7.44%
56 72579 D Santa Clara Elementary 8.85% 8.91% 7.46% 11.45% 1.94%
56 72587 D Santa Paula Elementary (reorg. 07/13) 3.04% 5.36% 6.22% See 56-76828 See 56-76828
56 72595 D Santa Paula Union High (reorg. 07/13) 4.47% 4.21% 4.77% See 56-76828 See 56-76828
56 72603 D Simi Valley Unified 4.81% 3.91% 4.00% 4.53% 4.19%
56 72611 D Somis Union Elementary 10.04% 8.71% 8.13% 7.54% 4.96%
56 72652 D Ventura Unified 5.10% 4.11% 4.38% 5.28% 5.04%
56 73759 D Conejo Valley Unified 5.28% 2.60% 4.67% 5.39% 5.13%
56 73874 D Oak Park Unified 3.19% 6.72% 5.97% 6.76% 6.86%
56 73940 D Moorpark Unified 7.85% 6.72% 6.53% 8.87% 10.75%
56 76828 D Santa Paula Unified (effective 07/13) -- -- -- 5.57% 5.93%
57 10579 C Yolo County Superintendent 10.50% 10.12% 10.14% 10.54% 10.04%
57 72678 D Davis Joint Unified 6.94% 5.97% 5.94% 5.22% 6.63%

*Rate revised after original posting. 18 of 79 http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
57 72686 D Esparto Unified 11.90% 10.54% 11.69% 8.32% 10.54%
57 72694 D Washington Unified 7.46% 4.56% 5.87% 7.77% 7.58%
57 72702 D Winters Joint Unified 5.52% 5.76% 6.79% 8.21% 8.63%
57 72710 D Woodland Joint Unified 5.96% 5.31% 6.63% 7.24% 7.68%
58 10587 C Yuba County Superintendent 6.67% 6.89% 6.67% 6.33% 6.72%
58 72728 D Camptonville Elementary 0.16% 1.68% 0.54% 0.42% 0.68%
58 72736 D Marysville Joint Unified 5.37% 6.59% 6.07% 6.58% 6.82%
58 72744 D Plumas Lake Elementary 4.78% 5.95% 9.08% 7.29% 5.46%
58 72751 D Wheatland Elementary 6.18% 2.83% 2.58% 7.43% 6.33%
58 72769 D Wheatland Union High 7.20% 6.30% 7.12% 8.04% 7.76%

*Rate revised after original posting. 19 of 79 http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
01 10017 C Alameda County Superintendent 9.64% 9.32% 9.55% 8.79% 8.62%
01 40402 J Mission Valley ROC/P 0.00% 0.00% 0.00% 0.00% 0.00%
01 40410 J Tri-Valley ROP JPA 0.00% 0.00% 0.00% 0.00% 0.00%
01 40428 J Eden Area ROP JPA 0.00% 0.00% 0.00% 0.00% 0.00%
01 40501 J East Bay ROP JPA 0.00% 0.00% 0.00% 0.00% 0.00%
01 61119 D Alameda City Unified 4.02% 5.74% 7.53% 7.54% 6.92%
01 61127 D Albany City Unified 4.46% 7.43% 6.72% 7.15% 7.35%
01 61143 D Berkeley Unified 6.27% 6.70% 6.39% 6.73% 7.22%
01 61150 D Castro Valley Unified 7.85% 6.28% 5.59% 5.93% 6.98%
01 61168 D Emery Unified 10.42% 14.05% 9.39% 6.81% 12.80%
01 61176 D Fremont Unified 4.95% 4.32% 4.07% 5.10% 4.07%
01 61192 D Hayward Unified 4.08% 3.09% 3.92% 5.40% 4.80%
01 61200 D Livermore Valley Joint Unified 4.65% 5.45% 5.98% 4.46% 3.90%
01 61218 D Mountain House Elementary 4.58% 5.83% 5.17% 5.99% 7.71%
01 61234 D Newark Unified 5.52% 6.76% 6.96% 5.16% 4.92%
01 61242 D New Haven Unified 3.37% 4.20% 3.95% 4.81% 5.69%
01 61259 D Oakland Unified 5.17% 4.25% 4.57% 5.17% 5.94%
01 61275 D Piedmont City Unified 4.02% 4.33% 5.00% 6.70% 5.45%
01 61291 D San Leandro Unified 3.94% 3.34% 3.06% 2.79% 3.73%
01 61309 D San Lorenzo Unified 6.09% 6.20% 7.07% 6.37% 7.21%
01 75093 D Dublin Unified 3.16% 6.90% 6.54% 6.75% 6.63%
01 75101 D Pleasanton Unified 5.19% 6.26% 5.45% 6.25% 6.78%
01 75119 D Sunol Glen Unified 8.49% 7.48% 5.96% 6.68% 9.68%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
02 10025 C Alpine County Superintendent 10.49% 15.54% 23.18% 9.35% 9.38%
02 61333 D Alpine County Unified 10.06% 11.00% 12.49% 7.46% 9.30%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
03 10033 C Amador County Superintendent 6.44% 5.52% 7.29% 4.96% 4.64%
03 73981 D Amador County Unified 7.31% 7.67% 7.77% 10.83% 8.24%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
04 10041 C Butte County Superintendent 6.74% 6.48% 6.06% 6.77% 8.54%
04 61382 D Bangor Union Elementary 6.70% 7.24% 5.32% 4.08% 3.00%
04 61408 D Biggs Unified 9.89% 11.85% 10.93% 9.46% 9.09%
04 61424 D Chico Unified 3.13% 3.80% 5.34% 5.92% 6.12%
04 61432 D Durham Unified 4.17% 6.51% 6.24% 5.23% 6.17%
04 61440 D Feather Falls Union Elementary 6.22% 2.47% 6.25% 4.26% 1.72%
04 61457 D Golden Feather Union Elementary 5.35% 7.31% 11.47% 7.25% 2.31%
04 61499 D Manzanita Elementary 4.35% 6.31% 6.11% 5.62% 6.12%
04 61507 D Oroville City Elementary 3.46% 4.56% 2.66% 3.12% 4.54%
04 61515 D Oroville Union High 2.82% 3.37% 3.92% 3.41% 2.99%
04 61523 D Palermo Union Elementary 3.66% 5.91% 6.26% 5.73% 6.03%
04 61531 D Paradise Unified 5.10% 5.95% 4.81% 5.48% 5.59%
04 61549 D Thermalito Union Elementary 3.57% 6.59% 4.98% 4.22% 5.37%
04 73379 D Pioneer Union Elementary 9.70% 11.81% 12.70% 14.22% 11.94%
04 75507 D Gridley Unified 3.96% 4.07% 4.80% 6.06% 5.71%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
05 10058 C Calaveras County Superintendent 8.93% 11.44% 10.31% 10.71% 9.15%
05 61556 D Bret Harte Union High 5.05% 6.07% 8.19% 9.10% 6.62%
05 61564 D Calaveras Unified 4.31% 6.79% 8.20% 5.29% 4.34%
05 61572 D Mark Twain Union Elementary 10.32% 8.83% 7.31% 8.62% 8.85%
05 61580 D Vallecito Union Elementary 5.23% 10.09% 10.92% 8.30% 6.99%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
06 10066 C Colusa County Superintendent 9.09% 9.00% 8.82% 8.97% 8.22%
06 61598 D Colusa Unified 3.16% 3.35% 4.47% 4.42% 4.95%
06 61606 D Maxwell Unified 12.29% 12.92% 7.68% 6.73% 8.60%
06 61614 D Pierce Joint Unified 6.66% 8.17% 7.19% 6.54% 6.37%
06 61622 D Williams Unified 4.78% 4.67% 5.50% 5.10% 4.77%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
07 10074 C Contra Costa County Superintendent 7.85% 11.52% 11.73% 13.08% 16.24%
07 40782 J Conta Costa SELPA 0.00% 0.00% 0.00% 0.00% 0.00%
07 61630 D Acalanes Union High 7.01% 8.95% 8.16% 6.77% 6.78%
07 61648 D Antioch Unified 4.75% 4.65% 3.37% 4.60% 5.82%
07 61655 D Brentwood Union Elementary 3.10% 3.70% 4.21% 5.06% 6.44%
07 61663 D Byron Union Elementary 5.69% 7.32% 6.73% 7.08% 5.42%
07 61671 D Canyon Elementary 4.72% 4.16% 5.77% 7.83% 4.89%
07 61697 D John Swett Unified 4.44% 7.49% 7.53% 5.26% 9.72%
07 61705 D Knightsen Elementary 11.07% 7.05% 8.85% 9.50% 7.75%
07 61713 D Lafayette Elementary 3.21% 3.92% 3.99% 3.81% 3.71%
07 61721 D Liberty Union High 3.86% 4.71% 3.32% 3.01% 3.70%
07 61739 D Martinez Unified 5.19% 6.10% 5.56% 6.17% 5.45%
07 61747 D Moraga Elementary 7.31% 7.25% 7.33% 6.63% 8.02%
07 61754 D Mt. Diablo Unified 5.73% 4.34% 2.66% 2.90% 3.53%
07 61762 D Oakley Union Elementary 4.17% 3.38% 5.05% 5.56% 3.86%
07 61770 D Orinda Union Elementary 7.55% 6.81% 5.12% 7.55% 7.98%
07 61788 D Pittsburg Unified 4.20% 5.29% 5.94% 5.31% 8.52%
07 61796 D West Contra Costa Unified 4.41%* 4.25% 3.51% 6.33% 6.28%
07 61804 D San Ramon Valley Unified 2.90% 3.56% 4.28% 4.19% 3.97%
07 61812 D Walnut Creek Elementary 4.14% 6.26% 6.93% 5.69% 4.34%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
08 10082 C Del Norte County Superintendent 7.42% 8.65% 8.57% 17.46% 10.61%
08 61820 D Del Norte County Unified 3.01% 5.04% 5.32% 4.86% 4.58%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
09 10090 C El Dorado County Superintendent 9.00% 8.79% 8.71% 8.91% 8.97%
09 40287 J Central Sierra ROP JPA 0.00% 0.00% 0.00% 0.00% 0.00%
09 61838 D Buckeye Union Elementary 5.76% 4.27% 2.93% 3.71% 5.38%
09 61846 D Camino Union Elementary 10.73% 9.76% 6.33% 5.64% 6.08%
09 61853 D El Dorado Union High 3.25% 4.48% 5.40% 6.42% 6.15%
09 61879 D Gold Oak Union Elementary 9.71% 11.37% 10.31% 5.60% 7.55%
09 61887 D Gold Trail Union Elementary 9.01% 9.48% 9.41% 4.50% 4.63%
09 61895 D Indian Diggings Elementary 5.89% 9.36% 15.52% 6.71% 5.01%
09 61903 D Lake Tahoe Unified 7.71% 4.62% 3.78% 3.96% 4.46%
09 61911 D Latrobe Elementary 12.93% 8.83% 7.37% 5.40% 7.19%
09 61929 D Mother Lode Union Elementary 4.93% 4.90% 4.82% 7.62% 7.48%
09 61945 D Pioneer Union Elementary 8.52% 9.58% 8.26% 5.34% 5.40%
09 61952 D Placerville Union Elementary 5.54% 7.09% 6.74% 7.04% 8.78%
09 61960 D Pollock Pines Elementary 8.13% 6.67% 5.97% 6.33% 8.10%
09 61978 D Rescue Union Elementary 3.87% 2.81% 3.90% 6.26% 5.67%
09 61986 D Silver Fork Elementary 9.49% 11.87% 9.84% 7.50% 8.81%
09 73783 D Black Oak Mine Unified 2.92% 5.90% 7.95% 7.44% 5.02%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
10 10108 C Fresno County Superintendent 8.54% 10.24% 10.52% 12.79% 13.64%
10 40535 J Southwest Transportation Agency 0.00% 0.00% 0.00% 0.00% 0.00%
10 40543 J Valley ROP JPA 0.00% 0.00% 0.00% 0.00% 0.00%
10 40816 J Central Valley Pre-School JPA 0.00% 0.00% 0.00% 0.00% 0.00%
10 40972 J South County Support Services Agency 0.00% 0.00% 0.00% 0.00% 0.00%
10 40980 J Central Valley Support Svcs. JPA 0.00% 0.00% 0.00% 0.00% 0.00%
10 61994 D Alvina Elementary 3.20% 4.31% 3.68% 3.70% 4.58%
10 62000 D American Union Elementary (reorg. 07/11) 7.78% See 10-76778 See 10-76778 See 10-76778 See 10-76778
10 62026 D Big Creek Elementary 8.83% 10.42% 9.98% 8.99% 8.53%
10 62042 D Burrel Union Elementary 9.73% 7.86% 4.44% 6.95% 3.28%
10 62109 D Clay Joint Elementary 2.37% 2.49% 2.90% 3.81% 2.91%
10 62117 D Clovis Unified 4.86% 4.21% 5.19% 4.65% 6.20%
10 62125 D Coalinga-Huron Joint Unified 3.97% 5.31% 6.93% 6.24% 6.23%
10 62158 D Fowler Unified 5.79% 4.50% 4.12% 3.54% 4.33%
10 62166 D Fresno Unified 4.24% 3.89% 2.91% 3.17% 3.28%
10 62174 D West Fresno Elementary (reorg. 07/11) 7.42% See 10-76778 See 10-76778 See 10-76778 See 10-76778
10 62240 D Kingsburg Elementary Charter 8.72% 8.07% 7.69% 8.43% 7.66%
10 62257 D Kingsburg Joint Union High 1.82% 2.89% 3.05% 3.48% 2.68%
10 62265 D Kings Canyon Joint Unified 7.18% 4.50% 2.60% 6.44% 5.80%
10 62281 D Laton Joint Unified 6.10% 6.07% 6.10% 5.06% 4.59%
10 62323 D Monroe Elementary 13.16% 5.05% 5.76% 6.99% 4.97%
10 62331 D Orange Center Elementary 2.70% 4.40% 5.60% 6.16% 6.13%
10 62356 D Pacific Union Elementary 1.63% 2.76% 2.59% 3.75% 4.27%
10 62364 D Parlier Unified 7.49% 6.06% 6.74% 6.60% 5.56%
10 62372 D Pine Ridge Elementary 3.23% 6.29% 5.83% 5.86% 5.60%
10 62380 D Raisin City Elementary 0.43% 4.25% 6.53% 6.12% 6.16%
10 62414 D Sanger Unified 4.00% 4.28% 4.93% 5.61% 5.26%
10 62430 D Selma Unified 5.23% 5.68% 6.24% 8.54% 7.96%
10 62513 D Washington Colony Elementary 4.95% 4.28% 4.32% 4.99% 5.07%
10 62521 D Washington Union High (reorg. 07/11) 2.75% See 10-76778 See 10-76778 See 10-76778 See 10-76778
10 62539 D West Park Elementary 2.45% 1.05% 1.44% 1.84% 4.23%
10 62547 D Westside Elementary 2.68% 9.08% 11.08% 8.02% 7.30%
10 73809 D Firebaugh-Las Deltas Joint Unified 3.32% 5.34% 3.51% 5.70% 7.64%
10 73965 D Central Unified 5.19% 5.31% 6.02% 5.14% 7.30%
10 73999 D Kerman Unified 6.24% 8.50% 9.20% 8.66% 6.64%
10 75127 D Mendota Unified 4.41% 6.00% 5.63% 8.20% 9.16%
10 75234 D Golden Plains Unified 1.28% 9.13% 11.01% 6.18% 4.54%
10 75275 D Sierra Unified 5.28% 6.38% 7.27% 2.29% 3.63%
10 75408 D Riverdale Joint Unified 5.28% 7.78% 6.19% 2.98% 6.44%
10 75598 D Caruthers Unified 4.00% 2.88% 6.15% 6.55% 7.59%
10 76778 D Washington Unified (effective 7/11) -- 4.40% 4.17% 9.06% 8.69%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
11 10116 C Glenn County Superintendent 8.48% 9.85% 9.26% 10.11% 10.33%
11 62554 D Capay Joint Union Elementary 3.62% 4.64% 6.11% 5.30% 4.30%
11 62596 D Lake Elementary 5.06% 9.36% 10.38% 4.38% 4.08%
11 62638 D Plaza Elementary 6.81% 5.07% 5.07% 5.54% 6.42%
11 62646 D Princeton Joint Unified 9.67% 4.23% 4.22% 4.02% 5.16%
11 62653 D Stony Creek Joint Unified 9.39% 6.22% 7.34% 10.26% 6.57%
11 62661 D Willows Unified 8.60% 9.61% 7.76% 11.42% 10.19%
11 75481 D Orland Joint Unified 3.73% 3.18% 8.36% 8.13% 5.81%
11 76562 D Hamilton Unified 4.61% 4.39% 5.15% 4.37% 4.47%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
12 10124 C Humboldt County Superintendent 7.70% 8.09% 8.33% 7.86% 8.61%
12 62679 D Arcata Elementary 3.87% 5.30% 4.61% 3.82% 7.80%
12 62687 D Northern Humboldt Union High 5.19% 3.19% 6.57% 8.24% 5.50%
12 62695 D Big Lagoon Union Elementary 6.24% 5.33% 3.90% 4.39% 4.69%
12 62703 D Blue Lake Union Elementary 2.59% 2.76% 3.67% 3.97% 3.36%
12 62729 D Bridgeville Elementary 6.80% 8.30% 5.41% 5.73% 5.09%
12 62737 D Cuddeback Union Elementary 4.27% 3.62% 3.36% 3.71% 4.33%
12 62745 D Cutten Elementary 4.22% 4.74% 3.84% 3.98% 4.58%
12 62794 D Fieldbrook Elementary 1.36% 4.94% 5.89% 5.58% 4.88%
12 62802 D Fortuna Union Elementary 4.72% 5.09% See 12-76802 See 12-76802 See 12-76802
12 62810 D Fortuna Union High 4.72% 5.24% 3.45% 4.27% 3.47%
12 62828 D Freshwater Elementary 1.48% 4.09% 4.28% 2.61% 2.92%
12 62836 D Garfield Elementary 6.88% 7.16% 6.75% 8.72% 3.69%
12 62851 D Green Point Elementary 7.47% 7.00% 7.90% 6.21% 5.87%
12 62885 D Hydesville Elementary 6.74% 5.09% 5.25% 7.49% 6.78%
12 62893 D Jacoby Creek Elementary 3.94% 4.81% 3.76% 4.23% 3.89%
12 62901 D Klamath-Trinity Joint Unified 5.65% 5.35% 6.35% 9.15% 8.58%
12 62919 D Kneeland Elementary 5.57% 6.15% 3.77% 5.20% 5.92%
12 62927 D Loleta Union Elementary 7.03% 6.04% 7.51% 5.69% 4.72%
12 62935 D Maple Creek Elementary 6.93% 5.67% 5.94% 5.13% 7.03%
12 62950 D McKinleyville Union Elementary 6.43% 5.24% 4.57% 4.77% 6.74%
12 62968 D Orick Elementary 11.57% 12.01% 11.46% 13.00% 16.38%
12 62976 D Pacific Union Elementary 2.29% 2.05% 2.31% 2.40% 2.30%
12 62984 D Peninsula Union Elementary 7.29% 10.04% 11.50% 8.61% 9.56%
12 63008 D Rio Dell Elementary 5.02% 5.62% 5.44% 5.58% 5.81%
12 63016 D Rohnerville Elementary (reorg. 07/12) 5.86% 6.70% See 12-76802 See 12-76802 See 12-76802
12 63024 D Scotia Union Elementary 3.23% 2.99% 1.73% 2.53% 3.26%
12 63032 D South Bay Union Elementary 4.82% 3.74% 4.22% 3.55% 3.31%
12 63040 D Southern Humboldt Joint Unified 4.28% 4.26% 3.47% 3.93% 5.44%
12 63057 D Trinidad Union Elementary 1.98% 3.93% 3.50% 3.11% 5.15%
12 75374 D Ferndale Unified 3.57% 3.93% 4.33% 4.33% 4.74%
12 75382 D Mattole Unified 6.86% 7.39% 3.68% 8.67% 4.55%
12 75515 D Eureka City Unified 7.93% 8.85% 9.21% 6.99% 7.45%
12 76802 D Fortuna Elementary (effective 07/12) -- -- 6.04% 7.43% 6.12%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
13 10132 C Imperial County Superintendent 7.65% 7.67% 7.81% 7.76% 7.99%
13 40212 J Imperial Valley ROP JPA 8.06% 8.06% 7.60% 7.72% 7.89%
13 63073 D Brawley Elementary 3.47% 3.24% 3.66% 3.58% 4.27%
13 63081 D Brawley Union High 3.43% 4.49% 4.27% 4.33% 5.35%
13 63099 D Calexico Unified 4.75% 7.82% 4.37% 3.00% 3.17%
13 63107 D Calipatria Unified 5.28% 5.87% 7.22% 6.56% 6.64%
13 63115 D Central Union High 6.31% 6.01% 6.05% 5.18% 6.17%
13 63123 D El Centro Elementary 4.36% 4.95% 4.56% 4.92% 4.95%
13 63131 D Heber Elementary 2.63% 4.55% 5.93% 7.04% 5.91%
13 63149 D Holtville Unified 8.11% 10.52% 9.98% 9.43% 4.78%
13 63164 D Imperial Unified 2.88% 3.56% 4.15% 4.95% 5.03%
13 63172 D Magnolia Union Elementary 3.58% 2.97% 3.20% 3.26% 2.45%
13 63180 D McCabe Union Elementary 5.61% 5.26% 5.82% 5.93% 5.66%
13 63198 D Meadows Union Elementary 7.40% 7.36% 8.46% 4.78% 4.77%
13 63206 D Mulberry Elementary 3.31% 2.19% 4.21% 4.73% 3.24%
13 63214 D San Pasqual Valley Unified 9.34% 7.49% 6.47% 8.43% 9.84%
13 63222 D Seeley Union Elementary 9.03% 10.13% 9.15% 9.04% 9.05%
13 63230 D Westmorland Union Elementary 5.75% 6.22% 8.06% 7.27% 8.38%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
14 10140 C Inyo County Superintendent 6.92% 9.53% 9.34% 11.05% 11.14%
14 63248 D Big Pine Unified 8.04% 6.87% 7.57% 5.12% 4.79%
14 63271 D Death Valley Unified 14.55% 9.76% 10.35% 12.70% 14.17%
14 63289 D Lone Pine Unified 8.54% 8.95% 5.40% 5.14% 4.95%
14 63297 D Owens Valley Unified 9.57% 7.06% 10.89% 8.88% 4.78%
14 63305 D Round Valley Joint Elementary 3.39% 6.72% 8.23% 5.89% 6.93%
14 76687 D Bishop Unified 6.50% 7.43% 6.51% 5.63% 5.60%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
15 10157 C Kern County Superintendent 5.90% 6.59% 5.54% 6.22% 8.04%
15 40113 J North Kern Vocational Tranining Ctr JPA 0.44% 0.00% 0.00% 0.00% 0.00%
15 40121 J West Side ROP JPA 0.00% 0.00% 0.00% 0.00% 0.00%
15 63313 D Arvin Union Elementary 3.35% 3.47% 2.42% 6.13% 6.55%
15 63321 D Bakersfield City Elementary 3.91% 4.19% 3.35% 4.03% 4.34%
15 63339 D Beardsley Elementary 4.25% 6.32% 6.63% 5.67% 6.94%
15 63347 D Belridge Elementary 3.76% 9.98% 5.75% 6.90% 10.33%
15 63354 D Blake Elementary 0.42% 1.26% 0.64% 3.47% 4.43%
15 63362 D Panama Buena Vista Union Elem. 4.07% 4.73% 4.48% 4.61% 4.34%
15 63370 D Buttonwillow Union Elementary 5.12% 4.23% 3.91% 4.05% 7.15%
15 63388 D Caliente Union Elementary 2.33% 2.50% 5.38% 6.68% 9.80%
15 63404 D Delano Union Elementary 5.71% 6.04% 4.05% 6.38% 5.76%
15 63412 D Delano Joint Union High 3.22% 4.44% 4.88% 5.53% 5.12%
15 63420 D Di Giorgio Elementary 10.10% 10.15% 5.13% 4.17% 6.99%
15 63438 D Edison Elementary 3.50% 1.26% 3.38% 4.69% 6.63%
15 63446 D Elk Hills Elementary 4.32% 4.45% 4.48% 7.38% 6.73%
15 63461 D Fairfax Elementary 2.09% 3.50% 3.79% 3.88% 4.46%
15 63479 D Fruitvale Elementary 4.95% 5.45% 5.87% 6.62% 4.59%
15 63487 D General Shafter Elementary 4.71% 7.64% 5.87% 3.43% 3.81%
15 63503 D Greenfield Union Elementary 3.17% 4.13% 3.97% 3.97% 4.34%
15 63529 D Kern Union High 5.45% 5.54% 4.73% 4.64% 5.01%
15 63545 D Kernville Union Elementary 5.22% 6.02% 7.16% 6.10% 4.64%
15 63552 D Lakeside Union Elementary 2.03% 2.12% 2.15% 3.11% 3.62%
15 63560 D Lamont Elementary 2.96% 4.31% 3.85% 6.40% 5.72%
15 63578 D Richland Union Elementary 5.73% 6.71% 5.96% 4.28% 4.01%
15 63586 D Linns Valley-Poso Flat Union Elem. 0.98% 1.97% 2.31% 1.33% 1.13%
15 63594 D Lost Hills Union Elementary 1.04% 3.31% 3.00% 3.04% 6.84%
15 63610 D Maple Elementary 2.86% 11.44% 8.45% 5.27% 5.09%
15 63628 D Maricopa Unified 9.32% 5.68% 5.80% 5.69% 5.65%
15 63651 D McKittrick Elementary 1.41% 3.77% 5.97% 4.25% 4.18%
15 63669 D Midway Elementary 4.19% 3.22% 2.52% 4.10% 2.51%
15 63677 D Mojave Unified 6.41% 9.65% 10.31% 9.46% 9.34%
15 63685 D Muroc Joint Unified 3.97% 5.17% 6.27% 6.00% 5.41%
15 63693 D Norris Elementary 5.08% 7.11% 5.25% 5.09% 5.33%
15 63719 D Pond Union Elementary 3.24% 3.43% 3.59% 5.23% 4.47%
15 63750 D Rosedale Union Elementary 5.48% 6.03% 5.63% 5.34% 4.84%
15 63768 D Semitropic Elementary 4.24% 3.20% 3.25% 0.91% 0.86%
15 63776 D Southern Kern Unified 1.61% 6.34% 2.43% 3.38% 3.91%
15 63784 D South Fork Union 7.38% 8.92% 7.79% 8.71% 9.06%
15 63792 D Standard Elementary 3.40% 4.73% 4.20% 4.07% 4.10%
15 63800 D Taft City 3.60% 6.57% 6.25% 6.24% 6.29%
15 63818 D Taft Union High 5.37% 5.10% 3.94% 3.87% 4.92%
15 63826 D Tehachapi Unified 4.35% 5.35% 5.38% 4.98% 5.11%
15 63834 D Vineland Elementary 6.44% 5.75% 3.42% 3.13% 5.28%
15 63842 D Wasco Union Elementary 2.41% 2.51% 2.47% 3.27% 2.85%
15 63859 D Wasco Union High 8.32% 7.33% 8.06% 8.33% 8.20%
15 73544 D Rio Bravo-Greeley Union Elementary 6.74% 6.28% 6.15% 6.61% 7.32%
15 73742 D Sierra Sands Unified 5.03% 6.61% 5.72% 3.44% 5.36%
15 73908 D McFarland Unified 4.20% 3.78% 4.16% 7.59% 4.67%
15 75168 D El Tejon Unified 2.66% 2.72% 3.11% 3.91% 5.20%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
16 10165 C Kings County Superintendent 9.61% 9.23% 9.81% 9.75% 9.64%
16 63875 D Armona Union Elementary 4.59% 5.54% 5.85% 6.71% 6.54%
16 63883 D Central Union Elementary 7.71% 4.99% 5.51% 5.97% 5.08%
16 63891 D Corcoran Joint Unified 3.90% 3.51% 4.85% 5.45% 4.48%
16 63917 D Hanford Elementary 7.28% 7.56% 2.14% 6.36% 8.34%
16 63925 D Hanford Joint Union High 5.50% 5.84% 7.57% 7.27% 5.96%
16 63933 D Island Union Elementary 8.78% 8.47% 9.53% 7.05% 8.01%
16 63941 D Kings River-Hardwick Union Elem. 4.38% 6.25% 7.33% 6.85% 5.92%
16 63958 D Kit Carson Union Elementary 4.66% 9.17% 8.38% 7.83% 8.42%
16 63966 D Lakeside Union Elementary 8.59% 10.23% 7.25% 7.47% 9.82%
16 63974 D Lemoore Union Elementary 4.69% 5.30% 6.49% 9.61% 7.39%
16 63982 D Lemoore Union High 5.06% 5.52% 5.60% 3.96% 4.56%
16 63990 D Pioneer Union Elementary 7.64% 7.52% 9.91% 9.31% 8.89%
16 73932 D Reef-Sunset Unified 5.74% 8.07% 7.30% 5.63% 5.48%
16 76364 J Kings Schools Transportation Authority 0.00% 0.00% 0.00% 0.00% 0.00%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
17 10173 C Lake County Superintendent 10.79% 11.69% 11.54% 9.38% 8.18%
17 64014 D Kelseyville Unified 3.28% 4.01% 6.96% 6.96% 4.70%
17 64022 D Konocti Unified 4.69% 3.79% 3.26% 3.45% 4.54%
17 64030 D Lakeport Unified 1.36% 3.08% 7.57% 6.70% 6.36%
17 64048 D Lucerne Elementary 10.61% 11.18% 8.92% 9.70% 9.67%
17 64055 D Middletown Unified 5.21% 4.04% 4.92% 5.67% 5.24%
17 64063 D Upper Lake Union Elementary 5.37% 6.15% 7.62% 6.91% 10.80%
17 64071 D Upper Lake Union High 7.94% 10.15% 6.18% 4.88% 5.88%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
18 10181 C Lassen County Superintendent 8.81% 10.51% 10.76% 9.16% 9.07%
18 64089 D Big Valley Joint Unified 9.02% 9.40% 8.24% 7.25% 7.63%
18 64105 D Janesville Union Elementary 8.17% 9.84% 9.46% 8.64% 8.82%
18 64113 D Johnstonville Elementary 5.73% 5.53% 5.73% 6.67% 9.01%
18 64139 D Lassen Union High 7.56% 6.62% 6.87% 6.30% 10.95%
18 64162 D Ravendale-Termo Elementary 8.51% 3.93% 5.10% 12.01% 7.74%
18 64170 D Richmond Elementary 9.36% 8.56% 8.53% 9.41% 9.35%
18 64188 D Shaffer Union Elementary 7.84% 9.98% 7.93% 7.79% 10.78%
18 64196 D Susanville Elementary 6.19% 6.38% 5.51% 7.23% 7.20%
18 64204 D Westwood Unified 9.73% 8.87% 6.81% 8.86% 13.56%
18 75036 D Fort Sage Unified 4.63% 1.12% 3.67% 5.88% 9.63%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
19 10199 C Los Angeles County Superintendent 7.81% 9.31% 8.24% 8.80% 7.75%
19 40139 J Pupil Transportation Co-Op JPA 0.00% 0.00% 0.00% 0.00% 0.00%
19 40147 J Antelope Valley School Transportation 0.00% 0.00% 0.00% 0.00% 0.00%
19 40154 J East San Gabriel Valley ROP 0.00% 0.00% 0.00% 0.00% 0.00%
19 40162 J Tri-Cities ROP 0.69% 11.64% 8.23% 18.95% 6.66%
19 40170 J Southeast ROP 0.00% 0.00% 0.00% 0.00% 0.00%
19 40188 J La Puente Valley ROP 0.00% 0.00% 0.00% 0.00% 0.00%
19 40196 J Southern California ROP 2.64% 0.00% 0.00% 0.00% 0.00%
19 40683 J Partners in Nutrition Cooperative 0.00% 0.00% 0.00% 0.00% 0.00%
19 40691 J San Antonia ROP 0.00% 0.00% 0.00% 0.00% 0.00%
19 40709 J Santa Clarita Valley School Food Svcs. 0.00% 0.00% 0.00% 0.00% 0.00%
19 64212 D ABC Unified 4.65% 5.17% 6.18% 5.14% 5.67%
19 64246 D Antelope Valley Union High 4.69% 4.15% 4.24% 4.70% 4.62%
19 64261 D Arcadia Unified 5.96% 5.48% 6.42% 7.84% 6.80%
19 64279 D Azusa Unified 3.96% 4.71% 4.20% 3.60% 4.48%
19 64287 D Baldwin Park Unified 3.32% 3.30% 2.52% 1.97% 3.52%
19 64295 D Bassett Unified 10.12% 7.17% 7.53% 9.27% 9.76%
19 64303 D Bellflower Unified 3.78% 4.37% 3.06% 2.75% 2.08%
19 64311 D Beverly Hills Unified 5.22% 6.02% 6.22% 6.21% 4.77%
19 64329 D Bonita Unified 5.90% 6.87% 5.99% 6.14% 6.58%
19 64337 D Burbank Unified 4.86% 8.66% 10.46% 8.58% 7.90%
19 64345 D Castaic Union Elementary 6.28% 7.85% 7.44% 8.38% 7.95%
19 64352 D Centinela Valley Union High 8.28% 9.15% 11.52% 10.11% 10.59%
19 64378 D Charter Oak Unified 7.01% 7.01% 7.45% 6.04% 5.92%
19 64394 D Claremont Unified 6.07% 5.19% 4.74% 5.24% 4.77%
19 64436 D Covina-Valley Unified 7.53% 7.17% 5.93% 5.61% 7.27%
19 64444 D Culver City Unified 5.21% 5.93% 5.45% 6.04% 5.72%
19 64451 D Downey Unified 4.53% 4.92% 4.81% 5.56% 4.92%
19 64469 D Duarte Unified 6.76% 5.90% 6.38% 8.34% 9.67%
19 64477 D Eastside Union Elementary 3.16% 5.53% 4.09% 2.28% 3.78%
19 64485 D East Whittier City Elementary 4.58% 4.51% 4.43% 4.55% 5.43%
19 64501 D El Monte City Elementary 5.48% 4.96% 5.00% 5.49% 4.45%
19 64519 D El Monte Union High 4.60% 5.86% 5.69% 6.62% 5.77%
19 64527 D El Rancho Unified 4.65% 5.09% 4.60% 4.71% 5.20%
19 64535 D El Segundo Unified 6.82% 9.11% 8.93% 8.22% 8.10%
19 64550 D Garvey Elementary 4.62% 4.51% 4.86% 7.23% 8.31%
19 64568 D Glendale Unified 4.06% 3.84% 3.06% 2.84% 3.16%
19 64576 D Glendora Unified 5.00% 8.24% 5.99% 4.47% 4.40%
19 64584 D Gorman Elementary 0.00% 12.67% 15.11% 12.43% 13.24%
19 64592 D Hawthorne Elementary 5.68% 5.75% 4.51% 4.25% 4.37%
19 64600 D Hermosa Beach City Elementary 6.52% 10.97% 7.30% 6.27% 6.91%
19 64626 D Hughes-Elizabeth Lakes Union Elem. 6.69% 6.50% 8.48% 7.13% 6.57%
19 64634 D Inglewood Unified 3.88% 3.34% 2.77% 4.81% 5.17%
19 64642 D Keppel Union Elementary 2.71% 3.78% 4.38% 5.48% 5.68%
19 64659 D La Canada Unified 3.57% 4.97% 4.93% 4.89% 5.15%
19 64667 D Lancaster Elementary 4.07% 3.80% 4.20% 7.23% 6.72%
19 64683 D Las Virgenes Unified 2.09% 3.26% 3.40% 3.35% 3.25%
19 64691 D Lawndale Elementary 4.98% 6.38% 5.54% 5.91% 6.20%
19 64709 D Lennox Elementary 3.54% 3.55% 3.85% 5.30% 8.05%
19 64717 D Little Lake City Elementary 6.52% 8.17% 7.56% 8.05% 6.25%
19 64725 D Long Beach Unified 4.16% 4.17% 3.45% 3.80% 4.42%
19 64733 D Los Angeles Unified 2.14% 5.26% 2.95% 3.34% 5.19%
19 64758 D Los Nietos 6.52% 6.14% 6.28% 6.29% 4.81%
19 64766 D Lowell Joint Elementary 4.36% 4.50% 4.74% 4.62% 3.67%
19 64774 D Lynwood Unified 8.30% 5.27% 5.75% 9.80% 8.00%
19 64790 D Monrovia Unified 6.79% 6.37% 8.18% 7.56% 6.54%
19 64808 D Montebello Unified 4.14% 3.83% 4.39% 4.44% 5.88%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
19 64816 D Mountain View Elementary 3.07% 3.77% 4.72% 4.93% 4.82%
19 64832 D Newhall Elementary 4.59% 6.09% 6.04% 5.72% 5.81%
19 64840 D Norwalk-La Mirada Unified 4.68% 5.30% 3.87% 4.57% 6.45%
19 64857 D Palmdale Elementary 6.37% 6.06% 6.98% 6.70% 5.98%
19 64865 D Palos Verdes Peninsula Unified 3.14% 3.50% 4.65% 6.62% 6.71%
19 64873 D Paramount Unified 4.03% 4.37% 5.16% 4.51% 3.99%
19 64881 D Pasadena Unified 4.10% 4.97% 3.59% 4.03% 4.97%
19 64907 D Pomona Unified 5.79% 5.39% 5.84% 5.53% 5.64%
19 64931 D Rosemead Elementary 6.43% 5.80% 6.44% 6.04% 7.41%
19 64964 D San Marino Unified 9.46% 10.74% 15.88% 11.44% 10.95%
19 64980 D Santa Monica-Malibu Unified 5.62% 5.37% 6.78% 5.78% 5.73%
19 64998 D Saugus Union 3.71% 4.78% 4.87% 1.60% 4.65%
19 65029 D South Pasadena Unified 6.37% 8.83% 5.16% 5.80% 6.56%
19 65037 D South Whittier Elementary 11.90% 11.35% 9.98% 9.04% 8.06%
19 65045 D Sulphur Springs Union 5.90% 8.38% 9.22% 9.65% 4.54%
19 65052 D Temple City Unified 5.89% 4.30% 5.81% 7.57% 7.04%
19 65060 D Torrance Unified 5.50% 6.64% 5.58% 5.16% 5.54%
19 65078 D Valle Lindo Elementary 9.76% 0.27% 0.74% 5.91% 5.94%
19 65094 D West Covina Unified 8.20% 5.96% 6.42% 7.78% 6.04%
19 65102 D Westside Union Elementary 5.38% 4.82% 5.45% 6.66% 5.56%
19 65110 D Whittier City Elementary 2.47% 2.96% 3.46% 4.53% 7.64%
19 65128 D Whittier Union High 6.74% 6.48% 5.19% 5.95% 6.19%
19 65136 D William S. Hart Union High 5.45% 8.21% 5.88% 5.58% 8.80%
19 65151 D Wilsona Elementary 4.28% 7.54% 6.30% 5.12% 7.00%
19 65169 D Wiseburn Elementary (reorg. 07/14) 7.45% 4.68% 4.82% 4.84% See 19-76869
19 73437 D Compton Unified 8.94% 6.19% 8.39% 7.18% 6.91%
19 73445 D Hacienda La Puente Unified 8.92% 6.75% 6.32% 5.76% 4.78%
19 73452 D Rowland Unified 6.07% 6.11% 5.06% 4.99% 5.27%
19 73460 D Walnut Valley Unified 3.88% 4.82% 4.03% 4.34% 5.33%
19 75291 D San Gabriel Unified 8.27% 6.53% 5.85% 7.44% 6.33%
19 75309 D Acton-Agua Dulce Unified 9.66% 8.81% 4.86% 6.22% 10.35%
19 75333 D Manhattan Beach Unified 5.35% 5.09% 5.37% 5.46% 4.68%
19 75341 D Redondo Beach Unified 5.08% 4.90% 3.53% 2.58% 4.79%
19 75713 D Alhambra Unified 5.60% 5.93% 6.09% 5.98% 6.11%
19 76869 D Wiseburn Unified (effective 07/14) -- -- -- -- 2.95%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
20 10207 C Madera County Superintendent 7.97% 9.65% 9.97% 9.04% 9.87%
20 65177 D Alview-Dairyland Union Elementary 6.01% 7.59% 7.68% 8.05% 8.64%
20 65185 D Bass Lake Joint Union Elementary 6.63% 8.62% 7.46% 8.18% 7.31%
20 65193 D Chowchilla Elementary 5.21% 5.68% 6.67% 6.20% 5.62%
20 65201 D Chowchilla Union High 5.18% 5.62% 5.97% 7.19% 6.11%
20 65243 D Madera Unified 5.03% 5.17% 5.18% 5.11% 4.49%
20 65276 D Raymond-Knowles Union Elementary 7.92% 9.47% 7.55% 10.16% 10.02%
20 75580 D Golden Valley Unified 9.53% 9.83% 7.08% 5.46% 6.88%
20 75606 D Chawanakee Unified 8.88% 6.89% 3.26% 4.58% 10.17%
20 76414 D Yosemite Unified 9.11% 10.63% 8.06% 8.69% 7.71%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
21 10215 C Marin County Superintendent 11.52% 11.02% 11.28% 12.60% 16.08%
21 40873 J Marin Pupil Transp. Agency JPA 0.00% 0.00% 0.00% 0.00% 0.00%
21 65300 D Bolinas-Stinson Union Elementary 6.91% 9.30% 6.12% 6.08% 7.64%
21 65318 D Dixie Elementary 5.07% 5.51% 5.47% 5.44% 4.76%
21 65334 D Kentfield Elementary 4.84% 4.97% 5.13% 5.45% 6.21%
21 65342 D Laguna Joint Elementary 13.72% 15.29% 9.12% 21.41% 4.29%
21 65359 D Lagunitas Elementary 15.01% 13.39% 14.42% 15.14% 12.99%
21 65367 D Larkspur 6.82% 7.48% 7.47% 8.93% 6.63%
21 65375 D Lincoln Elementary 8.68% 15.91% 15.59% 11.58% 4.63%
21 65391 D Mill Valley Elementary 9.24% 8.73% 8.25% 8.15% 7.86%
21 65409 D Nicasio 6.06% 2.17% 7.12% 7.00% 6.44%
21 65417 D Novato Unified 6.48% 5.42% 5.02% 5.09% 4.32%
21 65425 D Reed Union Elementary 4.04% 4.43% 4.63% 4.21% 4.30%
21 65433 D Ross Elementary 8.72% 8.71% 8.55% 6.82% 7.21%
21 65458 D San Rafael City Elementary 3.90% 4.56% 4.05% 3.77% 4.07%
21 65466 D San Rafael City High 4.50% 5.61% 6.66% 6.33% 5.75%
21 65474 D Sausalito Marin City Elementary 7.49% 7.02% 6.07% 16.29% 8.45%
21 65482 D Tamalpais Union High 8.70% 7.75% 7.42% 8.63% 7.89%
21 65516 D Union Joint Elementary 23.59% 23.79% 12.33% 11.33% 4.63%
21 73361 D Shoreline Unified 1.63% 4.71% 4.32% 4.41% 3.31%
21 75002 D Ross Valley Elementary 7.92% 5.64% 5.58% 4.68% 4.91%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
22 10223 C Mariposa County Superintendent 5.61% 6.49% 7.34% 5.99% 7.67%
22 65532 D Mariposa County Unified 4.88% 6.60% 3.63% 6.73% 8.07%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
23 10231 C Mendocino County Superintendent 7.40% 7.83% 8.06% 7.93% 8.69%
23 65540 D Anderson Valley Unified 7.11% 6.63% 7.53% 7.28% 7.78%
23 65557 D Arena Union Elementary 8.76% 7.92% 7.41% 8.77% 7.27%
23 65565 D Fort Bragg Unified 4.38% 4.62% 5.33% 4.96% 5.18%
23 65573 D Manchester Union Elementary 4.22% 5.21% 4.88% 5.57% 10.35%
23 65581 D Mendocino Unified 7.88% 8.47% 8.39% 7.85% 7.91%
23 65599 D Point Arena Joint Union High 8.76% 7.92% 7.41% 8.77% 7.27%
23 65607 D Round Valley Unified 11.77% 10.46% 7.14% 7.09% 5.60%
23 65615 D Ukiah Unified 5.85% 7.37% 8.13% 6.95% 6.49%
23 65623 D Willits Unified 4.11% 4.37% 4.85% 5.13% 4.89%
23 73866 D Potter Valley Community Unified 7.96% 8.87% 7.67% 7.59% 7.82%
23 73916 D Laytonville Unified 4.21% 3.64% 3.20% 5.21% 7.96%
23 75218 D Leggett Valley Unified 9.32% 9.76% 8.64% 7.75% 14.73%
23 76349 CA Arena Union Elem/Point Arena Union High 8.76% 7.92% 7.41% 8.77% 7.27%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
24 10249 C Merced County Superintendent 6.84% 6.99% 7.01% 7.20% 7.36%
24 65631 D Atwater Elementary 4.67% 5.20% 4.95% 5.53% 4.38%
24 65649 D Ballico-Cressey Elementary 4.32% 5.44% 8.54% 7.42% 5.48%
24 65680 D El Nido Elementary 8.48% 6.43% 8.03% 9.27% 7.98%
24 65698 D Hilmar Unified 5.19% 5.07% 5.79% 5.45% 5.35%
24 65722 D Le Grand Union Elementary 6.63% 7.40% 7.82% 6.63% 7.76%
24 65730 D Le Grand Union High 5.56% 4.26% 5.10% 6.75% 7.97%
24 65748 D Livingston Union 5.44% 4.42% 6.33% 5.78% 5.45%
24 65755 D Los Banos Unified 4.32% 5.32% 4.73% 6.58% 7.44%
24 65763 D McSwain Union Elementary 4.73% 4.81% 4.34% 5.08% 5.05%
24 65771 D Merced City Elementary 1.95% 2.42% 4.12% 4.24% 3.41%
24 65789 D Merced Union High 4.97% 4.55% 6.04% 6.18% 5.13%
24 65813 D Plainsburg Union Elementary 3.63% 4.18% 5.42% 8.56% 8.44%
24 65821 D Planada Elementary 7.11% 8.43% 8.28% 6.83% 8.37%
24 65839 D Snelling-Merced Falls Union Elem. 7.72% 3.83% 5.23% 6.40% 6.74%
24 65862 D Weaver Union Elementary 3.50% 3.83% 5.32% 6.50% 6.79%
24 65870 D Winton Elementary 2.72% 5.42% 4.49% 4.76% 4.32%
24 73619 D Gustine Unified 4.92% 7.33% 5.16% 5.80% 7.45%
24 73726 D Merced River Union Elementary 4.08% 4.28% 4.05% 4.24% 7.85%
24 75317 D Dos Palos Oro Loma Joint Unified 5.81% 9.55% 5.21% 5.25% 4.31%
24 75366 D Delhi Unified 7.37% 4.39% 5.31% 6.87% 5.00%
24 76448 J East Merced Co. Public Facilities Fin. Auth. 0.00% 0.00% 0.00% 0.00% 0.00%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
25 10256 C Modoc County Superintendent 9.80% 6.84% 6.98% 10.90% 9.88%
25 65896 D Surprise Valley Joint Unified 8.79% 9.27% 9.23% 9.51% 8.55%
25 73585 D Modoc Joint Unified 5.31% 8.24% 7.45% 6.59% 7.15%
25 73593 D Tulelake Basin Joint Unified 4.49% 5.89% 6.58% 6.66% 8.84%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
26 10264 C Mono County Superintendent 19.93% 30.25% 16.54% 18.09% 21.72%
26 73668 D Eastern Sierra Unified 9.21% 10.74% 4.34% 4.01% 4.17%
26 73692 D Mammoth Unified 5.23% 5.25% 3.28% 8.20% 6.77%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
27 10272 C Monterey County Superintendent 10.82% 10.17% 6.24% 9.58% 13.49%
27 40105 J Mission Trails ROP JPA 0.00% 0.00% 0.00% 0.00% 0.00%
27 40576 J Monterey County SELPA 0.00% 0.00% 0.00% 0.00% 0.00%
27 65961 D Alisal Union 3.07% 2.49% 5.32% 2.99% 5.15%
27 65979 D Bradley Union Elementary 7.50% 4.67% 4.05% 7.56% 7.97%
27 65987 D Carmel Unified 9.04% 8.18% 7.44% 6.72% 8.41%
27 65995 D Chualar Union 7.64% 9.75% 9.20% 9.78% 10.21%
27 66027 D Graves Elementary 0.97% 5.55% 4.58% 8.25% 5.65%
27 66035 D Greenfield Union Elementary 4.66% 6.95% 11.17% 11.38% 11.06%
27 66050 D King City Union 8.53% 9.79% 10.86% 8.68% 6.30%
27 66068 D King City Joint Union High 6.95% 10.78% 4.10% 3.56% 10.12%
27 66076 D Lagunita Elementary 8.25% 7.51% 8.60% 6.27% 9.83%
27 66084 D Mission Union Elementary 5.79% 5.30% 2.03% 2.34% 2.93%
27 66092 D Monterey Peninsula Unified 3.13% 4.06% 4.60% 5.61% 6.63%
27 66134 D Pacific Grove Unified 2.39% 8.36% 10.08% 8.38% 9.24%
27 66142 D Salinas City Elementary 6.32% 6.98% 3.63% 2.24% 3.80%
27 66159 D Salinas Union High 2.59% 3.80% 4.08% 3.49% 5.56%
27 66167 D San Antonio Union Elementary 6.85% 10.11% 8.36% 5.39% 8.10%
27 66175 D San Ardo Union Elementary 6.54% 13.33% 18.82% 15.05% 13.37%
27 66183 D San Lucas Union Elementary 17.36% 10.80% 6.55% 4.56% 6.45%
27 66191 D Santa Rita Union Elementary 2.86% 3.22% 7.51% 6.20% 4.34%
27 66225 D Spreckels Union Elementary 6.91% 5.91% 10.17% 10.47% 9.21%
27 66233 D Washington Union Elementary 6.09% 5.86% 6.39% 6.39% 6.82%
27 73825 D North Monterey County Unified 4.99% 6.30% 6.12% 5.67% 6.04%
27 75150 D Pacific Unified 2.30% 6.12% 4.21% 2.55% 1.23%
27 75440 D Soledad Unified 5.08% 3.19% 4.54% 5.18% 3.66%
27 75473 D Gonzales Unified 6.38% 7.02% 9.74% 10.01% 7.36%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
28 10280 C Napa County Superintendent 7.39% 9.42% 10.43% 10.70% 10.72%
28 66241 D Calistoga Joint Unified 5.77% 6.65% 6.11% 7.03% 7.96%
28 66258 D Howell Mountain Elementary 1.00% 4.66% 8.42% 10.27% 6.71%
28 66266 D Napa Valley Unified 3.44% 3.82% 4.28% 4.66% 6.54%
28 66282 D Pope Valley Union Elementary 4.42% 4.80% 7.41% 10.97% 10.09%
28 66290 D Saint Helena Unified 4.85% 5.06% 6.34% 7.45% 14.34%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
29 10298 C Nevada County Superintendent 6.48% 9.93% 9.92% 9.30% 9.20%
29 40444 J Nevada County Pupil Transp. JPA 0.00% 0.00% 0.00% 0.00% 0.00%
29 66316 D Chicago Park Elementary 6.67% 12.33% 13.98% 13.42% 11.67%
29 66324 D Clear Creek Elementary 9.70% 10.00% 11.01% 9.47% 10.22%
29 66332 D Grass Valley Elementary 2.91% 4.43% 3.52% 3.72% 4.86%
29 66340 D Nevada City Elementary 4.78% 7.63% 7.64% 9.91% 8.91%
29 66357 D Nevada Joint Union High 6.55% 6.36% 7.95% 9.33% 8.84%
29 66373 D Pleasant Ridge Union Elementary 5.88% 6.70% 5.56% 5.41% 6.28%
29 66381 D Pleasant Valley Elementary (reorg. 7/1/14) 5.03% 5.09% 8.16% 9.69% See 29-76877
29 66399 D Ready Springs Union Elementary (reorg. 7/1/14) 11.40% 2.82% 8.66% 11.82% See 29-76877
29 66407 D Union Hill Elementary 5.50% 6.89% 7.11% 7.73% 7.87%
29 66415 D Twin Ridges Elementary 16.64% 18.65% 11.31% 10.66% 10.60%
29 76877 D Penn Valley Union Elementary (effective 7/1/14) -- -- -- -- 8.47%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
30 10306 C Orange County Superintendent 9.30% 9.37% 9.10% 9.09% 9.28%
30 40063 J North Orange County ROP JPA 0.39% 8.15% 7.89% 8.89% 7.68%
30 40071 J Coastline ROP JPA 0.00% 13.38% 6.03% 1.07% 5.45%
30 40089 J Capistrano-Laguna Beach ROP JPA 0.00% 0.00% 0.00% 0.00% 0.00%
30 66423 D Anaheim City Elementary 3.40% 4.89% 6.68% 6.80% 5.41%
30 66431 D Anaheim Union High 3.11% 5.39% 4.30% 4.81% 5.12%
30 66449 D Brea-Olinda Unified 7.01% 9.66% 8.84% 5.59% 6.18%
30 66456 D Buena Park Elementary 3.81% 4.52% 4.99% 5.09% 6.27%
30 66464 D Capistrano Unified 3.11% 3.57% 4.31% 4.38% 4.84%
30 66472 D Centralia Elementary 6.13% 5.12% 6.13% 6.50% 5.67%
30 66480 D Cypress Elementary 5.14% 6.12% 5.68% 7.15% 6.51%
30 66498 D Fountain Valley Elementary 4.43% 4.95% 4.94% 4.36% 6.90%
30 66506 D Fullerton Elementary 3.46% 3.10% 4.89% 5.25% 4.64%
30 66514 D Fullerton Joint Union High 5.08% 5.33% 4.38% 4.17% 3.83%
30 66522 D Garden Grove Unified 2.18% 2.05% 3.03% 3.30% 3.30%
30 66530 D Huntington Beach City Elementary 4.58% 5.41% 5.35% 6.71% 6.87%
30 66548 D Huntington Beach Union High 5.99% 6.53% 5.71% 4.76% 5.08%
30 66555 D Laguna Beach Unified 9.22% 8.91% 7.16% 8.81% 9.75%
30 66563 D La Habra City Elementary 4.94% 5.90% 6.06% 5.09% 5.01%
30 66589 D Magnolia Elementary 4.40% 4.10% 3.77% 2.45% 2.11%
30 66597 D Newport-Mesa Unified 3.20% 9.28% 11.57% 5.66% 5.74%
30 66613 D Ocean View Elementary 4.31% 5.74% 5.80% 5.98% 5.61%
30 66621 D Orange Unified 2.23% 2.13% 2.41% 4.06% 4.14%
30 66647 D Placentia-Yorba Linda Unified 1.46% 3.63% 5.05% 3.42% 3.04%
30 66670 D Santa Ana Unified 3.15% 3.70% 3.38% 3.97% 7.43%
30 66696 D Savanna Elementary 4.70% 4.08% 5.51% 5.35% 4.78%
30 66746 D Westminster Elementary 3.92% 5.22% 5.13% 5.26% 5.28%
30 73635 D Saddleback Valley Unified 3.95% 4.11% 4.36% 5.64% 3.66%
30 73643 D Tustin Unified 3.93% 4.27% 5.03% 4.95% 5.01%
30 73650 D Irvine Unified 3.96% 2.86% 3.21% 3.34% 3.53%
30 73924 D Los Alamitos Unified 5.76% 6.31% 7.17% 5.82% 6.30%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
31 10314 C Placer County Superintendent 9.06% 6.16% 6.73% 8.33% 9.86%
31 40279 J Mid-Placer Transportation JPA 0.00% 0.00% 0.00% 0.00% 0.00%
31 40659 J Southern Placer Schools Transp. Auth. 0.00% 0.00% 0.00% 0.00% 0.00%
31 66761 D Ackerman Elementary 6.41% 5.37% 5.96% 6.18% 6.04%
31 66779 D Alta-Dutch Flat Union Elementary 3.94% 4.13% 4.61% 4.67% 5.16%
31 66787 D Auburn Union Elementary 5.45% 6.16% 4.18% 4.65% 6.70%
31 66795 D Colfax Elementary 6.50% 7.04% 9.92% 8.60% 5.35%
31 66803 D Dry Creek Joint Elementary 7.31% 8.06% 4.61% 4.33% 4.72%
31 66829 D Eureka Union Elementary 3.19% 3.92% 5.09% 8.65% 6.60%
31 66837 D Foresthill Union Elementary 7.69% 7.99% 3.74% 5.78% 3.68%
31 66845 D Loomis Union Elementary 2.22% 5.39% 4.80% 3.98% 4.64%
31 66852 D Newcastle Elementary 1.48% 4.37% 6.03% 3.08% 2.96%
31 66886 D Placer Hills Union Elementary 2.12% 5.06% 2.46% 4.64% 9.76%
31 66894 D Placer Union High 6.40% 6.89% 7.19% 6.91% 3.66%
31 66910 D Roseville City Elementary 4.42% 4.17% 3.77% 3.43% 4.19%
31 66928 D Roseville Joint Union High 5.01% 4.46% 5.37% 6.28% 5.56%
31 66944 D Tahoe-Truckee Joint Unified 6.20% 5.80% 5.78% 5.00% 4.57%
31 66951 D Western Placer Unified 6.77% 6.37% 7.33% 7.54% 6.11%
31 75085 D Rocklin Unified 4.80% 4.95% 4.73% 5.40% 7.57%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
32 10322 C Plumas County Superintendent 4.83% 5.19% 10.07% 7.51% 16.42%
32 66969 D Plumas Unified 9.91% 6.53% 8.02% 8.62% 6.90%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
33 10330 C Riverside County Superintendent 7.13% 7.26% 7.72% 8.14% 9.65%
33 66977 D Alvord Unified 3.83% 5.46% 5.84% 4.90% 4.90%
33 66985 D Banning Unified 5.58% 5.38% 7.78% 8.75% 4.36%
33 66993 D Beaumont Unified 6.09% 6.94% 6.58% 6.92% 7.64%
33 67033 D Corona-Norco Unified 2.50% 3.45% 3.27% 4.11% 3.84%
33 67041 D Desert Center Unified 13.74% 13.55% 9.82% 10.11% 13.23%
33 67058 D Desert Sands Unified 5.06% 5.55% 6.27% 4.48% 3.80%
33 67082 D Hemet Unified 5.18% 4.92% 6.21% 6.23% 5.40%
33 67090 D Jurupa Unified 3.41% 3.47% 3.31% 3.76% 4.32%
33 67116 D Menifee Union Elementary 7.67% 7.40% 7.05% 7.65% 7.48%
33 67124 D Moreno Valley Unified 2.22% 2.69% 2.59% 3.54% 3.87%
33 67157 D Nuview Union 4.78% 4.74% 7.37% 4.52% 4.37%
33 67173 D Palm Springs Unified 6.59% 6.79% 4.50% 5.71% 4.70%
33 67181 D Palo Verde Unified 5.91% 5.96% 7.29% 5.70% 5.87%
33 67199 D Perris Elementary 5.03% 5.27% 3.30% 3.91% 6.04%
33 67207 D Perris Union High 8.08% 7.83% 6.58% 7.51% 8.05%
33 67215 D Riverside Unified 2.56% 4.29% 4.40% 4.16% 3.77%
33 67231 D Romoland Elementary 6.10% 5.45% 5.21% 5.53% 5.11%
33 67249 D San Jacinto Unified 5.26% 4.97% 5.38% 7.33% 7.77%
33 73676 D Coachella Valley Unified 4.40% 5.46% 6.38% 5.49% 5.76%
33 75176 D Lake Elsinore Unified 4.67% 4.65% 5.36% 5.30% 5.16%
33 75192 D Temecula Valley Unified 4.01% 4.13% 5.36% 5.07% 4.92%
33 75200 D Murrieta Valley Unified 4.97% 4.21% 5.02% 5.18% 5.84%
33 75242 D Val Verde Unified 5.99% 4.73% 5.29% 8.02% 6.47%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
34 10348 C Sacramento County Superintendent 10.96% 10.29% 8.87% 8.18% 9.28%
34 67280 D Arcohe Union Elementary 1.67% 2.48% 4.19% 4.32% 3.75%
34 67314 D Elk Grove Unified 5.71% 5.69% 6.01% 4.95% 5.44%
34 67322 D Elverta Joint Elementary 12.93% 12.92% 7.17% 8.30% 10.04%
34 67330 D Folsom-Cordova Unified 4.31% 4.44% 5.18% 5.56% 5.77%
34 67348 D Galt Joint Union Elementary 4.63% 4.75% 3.63% 4.64% 5.93%
34 67355 D Galt Joint Union High 6.37% 7.23% 8.34% 8.07% 5.36%
34 67413 D River Delta Joint Unified 3.35% 3.94% 3.65% 3.00% 5.83%
34 67421 D Robla Elementary 3.69% 5.57% 6.15% 5.05% 5.50%
34 67439 D Sacramento City Unified 3.32% 3.31% 2.67% 3.56% 4.51%
34 67447 D San Juan Unified 2.94% 4.53% 4.56% 4.07% 4.10%
34 73973 D Center Unified 4.05% 5.36% 5.02% 4.79% 5.80%
34 75283 D Natomas Unified 8.11% 6.40% 6.25% 6.83% 5.69%
34 76505 D Twin Rivers Unified 8.05% 6.17% 6.73% 7.04% 7.75%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
35 10355 C San Benito County Superintendent 9.26% 8.55% 9.03% 8.09% 7.63%
35 67454 D Bitterwater-Tully Union Elementary 2.42% 1.23% 5.84% 4.48% 1.38%
35 67462 D Cienega Union Elementary 2.90% 0.64% 5.39% 4.37% 1.06%
35 67470 D Hollister Elementary 3.77% 4.95% 4.88% 4.76% 4.27%
35 67488 D Jefferson Elementary 3.13% 1.37% 6.43% 11.77% 1.42%
35 67504 D North County Joint Union Elementary 6.51% 2.52% 1.98% 4.03% 4.62%
35 67520 D Panoche Elementary 3.28% 0.80% 12.57% 7.49% 1.35%
35 67538 D San Benito High 9.51% 9.99% 7.49% 6.70% 9.04%
35 67553 D Southside Elementary 2.40% 1.34% 1.96% 1.93% 1.60%
35 67561 D Tres Pinos Union Elementary 0.42% 0.71% 2.13% 2.02% 0.82%
35 67579 D Willow Grove Union Elementary 2.98% 1.63% 2.61% 4.63% 1.16%
35 75259 D Aromas/San Juan Unified 6.44% 6.18% 3.10% 6.82% 6.20%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
36 10363 C San Bernardino Co. Superintendent 6.93% 6.86% 7.55% 8.01% 9.86%
36 40048 J Baldy View ROP JPA 0.38% 13.00% 10.24% 9.86% 10.16%
36 40055 J Colton-Redlands-Yucaipa ROP JPA 0.36% 25.05% 15.74% 14.46% 13.80%
36 67587 D Adelanto Elementary 8.05% 7.70% 6.33% 6.59% 5.51%
36 67595 D Alta Loma Elementary 5.54% 5.00% 4.54% 4.71% 4.93%
36 67611 D Barstow Unified 7.93% 6.55% 7.23% 7.16% 5.79%
36 67637 D Bear Valley Unified 5.77% 4.93% 5.08% 7.23% 9.36%
36 67645 D Central Elementary 5.49% 6.24% 5.57% 4.60% 5.25%
36 67652 D Chaffey Joint Union High 3.55% 3.91% 4.21% 4.30% 4.33%
36 67678 D Chino Valley Unified 5.95% 4.39% 6.15% 6.26% 6.08%
36 67686 D Colton Joint Unified 5.51% 5.70% 5.33% 5.27% 5.01%
36 67694 D Cucamonga Elementary 7.18% 5.66% 4.65% 4.65% 4.48%
36 67702 D Etiwanda Elementary 5.10% 4.34% 2.31% 4.58% 5.30%
36 67710 D Fontana Unified 4.78% 5.31% 4.18% 3.21% 4.41%
36 67736 D Helendale Elementary 15.27% 3.90% 9.33% 13.67% 8.03%
36 67777 D Morongo Unified 5.40% 5.73% 6.47% 5.66% 5.07%
36 67785 D Mountain View Elementary 4.18% 1.95% 5.24% 6.34% 6.48%
36 67793 D Mt. Baldy Joint Elementary 6.10% 9.18% 7.18% 6.93% 8.47%
36 67801 D Needles Unified 4.93% 5.10% 4.60% 5.59% 8.76%
36 67819 D Ontario-Montclair Elementary 6.16% 4.93% 4.08% 3.91% 4.42%
36 67827 D Oro Grande Elementary 16.24% 7.12% 6.26% 7.66% 9.10%
36 67843 D Redlands Unified 4.79% 3.50% 5.08% 4.38% 5.98%
36 67850 D Rialto Unified 5.30% 6.41% 7.27% 7.01% 7.36%
36 67868 D Rim Of The World Unified 4.65% 6.52% 5.67% 5.16% 7.51%
36 67876 D San Bernardino City Unified 3.90% 3.46% 4.73% 6.48% 7.25%
36 67892 D Trona Joint Unified 2.85% 3.76% 2.83% 3.83% 3.83%
36 67918 D Victor Elementary 3.93% 3.92% 4.64% 7.19% 5.79%
36 67934 D Victor Valley Union High 5.88% 6.29% 9.29% 5.04% 6.67%
36 67959 D Yucaipa-Calimesa Joint Unified 6.50% 6.62% 6.61% 5.87% 6.41%
36 73858 D Baker Valley Unified 14.78% 4.82% 6.87% 9.96% 11.31%
36 73890 D Silver Valley Unified 9.46% 6.22% 7.18% 13.03% 12.49%
36 73957 D Snowline Joint Unified 6.71% 6.76% 6.41% 6.40% 5.58%
36 75044 D Hesperia Unified 4.79% 5.02% 5.65% 4.39% 4.40%
36 75051 D Lucerne Valley Unified 3.70% 3.73% 8.86% 8.46% 6.78%
36 75069 D Upland Unified 4.37% 4.22% 5.20% 4.06% 4.34%
36 75077 D Apple Valley Unified 4.75% 5.83% 6.28% 4.98% 4.84%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
37 10371 C San Diego County Superintendent 9.15% 9.41% 9.23% 9.42% 9.37%
37 67967 D Alpine Union Elementary 3.14% 2.75% 2.68% 6.11% 6.82%
37 67975 D Bonsall Union Elementary (reorg. 07/14) 5.29% 5.24% 5.48% 6.05% See 37-76851
37 67983 D Borrego Springs Unified 10.35% 9.52% 6.61% 5.12% 9.13%
37 67991 D Cajon Valley Union 2.57% 5.00% 6.42% 4.25% 4.96%
37 68007 D Cardiff Elementary 4.50% 4.80% 4.83% 4.27% 3.98%
37 68023 D Chula Vista Elementary 3.74% 3.91% 3.72% 3.91% 4.19%
37 68031 D Coronado Unified 4.75% 4.43% 6.21% 6.24% 4.90%
37 68049 D Dehesa Elementary 4.91% 3.35% 9.03% 4.83% 3.54%
37 68056 D Del Mar Union Elementary 3.55% 4.33% 4.26% 4.55% 8.00%
37 68080 D Encinitas Union Elementary 5.43% 5.30% 5.83% 5.00% 4.64%
37 68098 D Escondido Union Elementary 4.31% 4.44% 4.44% 5.37% 5.03%
37 68106 D Escondido Union High 3.53% 6.55% 5.51% 5.89% 6.06%
37 68114 D Fallbrook Union Elementary 6.10% 6.67% 7.68% 6.91% 8.02%
37 68122 D Fallbrook Union High 7.16% 8.53% 9.41% 7.52% 7.66%
37 68130 D Grossmont Union High 5.16% 5.43% 6.04% 5.59% 5.25%
37 68155 D Jamul-Dulzura Union Elementary 7.69% 8.26% 6.87% 6.51% 5.82%
37 68163 D Julian Union Elementary 2.80% 4.33% 3.69% 3.52% 4.70%
37 68171 D Julian Union High 3.65% 10.85% 11.96% 10.17% 9.62%
37 68189 D Lakeside Union Elementary 2.35% 2.45% 5.57% 5.59% 4.24%
37 68197 D La Mesa-Spring Valley Elementary 5.56% 4.13% 3.92% 4.01% 3.69%
37 68205 D Lemon Grove 5.93% 9.66% 8.83% 6.17% 7.10%
37 68213 D Mountain Empire Unified 4.79% 5.14% 4.75% 6.75% 10.34%
37 68221 D National Elementary 4.88% 4.85% 5.99% 5.09% 5.01%
37 68296 D Poway Unified 4.17% 5.71% 6.46% 5.93% 5.12%
37 68304 D Ramona City Unified 5.86% 5.82% 6.43% 6.22% 7.31%
37 68312 D Rancho Santa Fe Elementary 8.18% 8.77% 9.09% 9.90% 9.15%
37 68338 D San Diego Unified 2.32% 3.48% 4.45% 4.10% 3.98%
37 68346 D San Dieguito Union High 6.12% 5.51% 4.52% 5.23% 4.93%
37 68353 D San Pasqual Union Elementary 3.97% 4.08% 3.80% 6.86% 7.27%
37 68361 D Santee Elementary 6.52% 8.09% 7.73% 6.95% 4.27%
37 68379 D San Ysidro Elementary 4.16% 6.20% 4.52% 6.64% 6.12%
37 68387 D Solana Beach Elementary 6.77% 7.11% 7.31% 7.41% 6.69%
37 68395 D South Bay Union Elementary 5.37% 5.12% 4.95% 4.72% 5.33%
37 68403 D Spencer Valley Elementary 2.29% 0.96% 2.79% 2.44% 1.67%
37 68411 D Sweetwater Union High 5.42% 6.70% 5.73% 5.05% 5.29%
37 68437 D Vallecitos Elementary 3.94% 9.49% 11.05% 19.72% 15.09%
37 68452 D Vista Unified 4.21% 4.00% 3.93% 4.06% 4.70%
37 73551 D Carlsbad Unified 5.38% 5.92% 5.79% 6.53% 6.89%
37 73569 D Oceanside Unified 3.92% 3.84% 3.95% 3.95% 4.28%
37 73791 D San Marcos Unified 2.55% 3.69% 4.86% 4.29% 3.96%
37 75416 D Warner Unified 5.83% 8.71% 8.50% 6.76% 7.62%
37 75614 D Valley Center-Pauma Unified 6.40% 5.15% 8.44% 8.39% 4.11%
37 76851 D Bonsall Unified (effective 07/14) -- -- -- -- 5.72%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
38 10389 C San Francisco Co. Superintendent 0.27% 0.13% 0.87% 1.85% 1.28%
38 68478 D San Francisco Unified 5.02% 5.18% 4.79% 4.52% 4.32%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
39 10397 C San Joaquin Co. Superintendent 9.57% 9.67% 9.66% 9.62% 9.63%
39 40386 J San Joaquin Data Processing JPA 0.00% 0.00% 0.00% 0.00% 0.00%
39 68486 D Banta Elementary 11.53% 11.40% 7.13% 7.03% 10.05%
39 68502 D Escalon Unified 4.14% 3.48% 4.16% 5.30% 5.36%
39 68544 D Jefferson Elementary 5.60% 6.54% 6.41% 6.54% 6.84%
39 68551 D Lammersville Elementary (reorg. 07/11) 3.66% See 39-76760 See 39-76760 See 39-76760 See 39-76760
39 68569 D Lincoln Unified 5.42% 6.56% 6.71% 5.16% 6.45%
39 68577 D Linden Unified 3.51% 4.09% 4.19% 4.92% 6.06%
39 68585 D Lodi Unified 5.48% 6.70% 6.64% 6.38% 6.74%
39 68593 D Manteca Unified 4.80% 3.80% 4.31% 4.74% 4.48%
39 68619 D New Hope Elementary 3.07% 3.44% 4.14% 5.30% 6.61%
39 68627 D New Jerusalem Elementary 1.36% 3.53% 7.44% 9.43% 5.63%
39 68635 D Oak View Union Elementary 3.84% 4.38% 4.45% 5.50% 5.78%
39 68650 D Ripon Unified 5.45% 6.90% 7.06% 7.34% 7.55%
39 68676 D Stockton Unified 3.65% 4.45% 5.28% 4.68% 4.14%
39 75499 D Tracy Joint Unified 4.02% 3.36% 3.29% 4.79% 4.51%
39 76760 D Lammersville Joint Unified (effective 7/11) -- 4.80% 3.87% 4.11% 6.29%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
40 10405 C San Luis Obispo Co. Superintendent 8.17% 9.51% 9.80% 10.26% 10.62%
40 40618 J Santa Lucia ROP 0.00% 0.00% 0.00% 0.00% 0.00%
40 40774 J Central Calif. School Finance Authority 0.00% 0.00% 0.00% 0.00% 0.00%
40 68700 D Atascadero Unified 5.29% 5.64% 4.42% 3.65% 4.82%
40 68726 D Cayucos Elementary 9.78% 7.24% 6.99% 6.01% 5.82%
40 68759 D Lucia Mar Unified 4.78% 4.61% 4.40% 5.05% 5.24%
40 68791 D Pleasant Valley Joint Union Elem. 8.42% 10.73% 13.49% 4.49% 5.90%
40 68809 D San Luis Coastal Unified 6.11% 6.47% 6.21% 5.90% 6.13%
40 68825 D San Miguel Joint Union Elementary 3.56% 4.44% 5.36% 7.64% 8.65%
40 68833 D Shandon Joint Unified 9.81% 11.67% 10.00% 8.17% 7.85%
40 68841 D Templeton Unified 6.55% 7.85% 8.67% 9.98% 9.82%
40 75457 D Paso Robles Joint Unified 4.54% 6.25% 5.54% 5.13% 5.99%
40 75465 D Coast Unified 8.16% 10.22% 9.53% 9.36% 11.38%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
41 10413 C San Mateo County Superintendent 10.15% 11.31% 12.29% 10.20% 8.09%
41 68858 D Bayshore Elementary 9.59% 7.90% 8.87% 9.04% 6.13%
41 68866 D Belmont-Redwood Shores Elementary 6.23% 4.42% 5.80% 8.82% 6.43%
41 68874 D Brisbane Elementary 6.16% 7.41% 9.10% 7.26% 7.17%
41 68882 D Burlingame Elementary 6.05% 5.81% 6.56% 6.17% 5.55%
41 68890 D Cabrillo Unified 5.20% 4.84% 4.94% 5.08% 4.24%
41 68908 D Hillsborough City Elementary 6.52% 6.76% 6.05% 6.15% 5.66%
41 68916 D Jefferson Elementary 5.94% 7.23% 4.26% 3.34% 6.61%
41 68924 D Jefferson Union High 5.33% 4.39% 5.78% 7.65% 5.31%
41 68932 D Pacifica Elementary 4.88% 4.18% 5.23% 5.21% 4.86%
41 68940 D La Honda-Pescadero Unified 11.50% 11.39% 6.28% 8.27% 10.98%
41 68957 D Las Lomitas Elementary 5.84% 5.54% 5.76% 7.42% 11.10%
41 68965 D Menlo Park City Elementary 4.44% 5.39% 3.06% 3.19% 3.90%
41 68973 D Millbrae Elementary 5.15% 7.80% 8.23% 6.77% 5.89%
41 68981 D Portola Valley Elementary 4.62% 4.24% 2.77% 2.07% 7.01%
41 68999 D Ravenswood City Elementary 5.94% 6.20% 5.36% 5.30% 5.71%
41 69005 D Redwood City Elementary 6.70% 5.12% 4.81% 5.54% 5.98%
41 69013 D San Bruno Park Elementary 4.25% 5.71% 6.14% 6.58% 5.21%
41 69021 D San Carlos Elementary 4.47% 5.59% 4.80% 7.01% 5.93%
41 69039 D San Mateo-Foster City 1.43% 3.67% 3.52% 3.70% 6.45%
41 69047 D San Mateo Union High 2.44% 4.13% 3.84% 4.15% 4.37%
41 69062 D Sequoia Union High 7.28% 7.28% 7.58% 8.21% 8.01%
41 69070 D South San Francisco Unified 4.16% 5.92% 4.07% 4.45% 5.51%
41 69088 D Woodside Elementary 1.89% 2.54% 4.87% 8.21% 5.24%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
42 10421 C Santa Barbara County Superintendent 8.50% 8.57% 8.74% 8.81% 8.89%
42 40378 J Santa Barbara County SELPA JPA 0.00% 0.00% 0.00% 0.00% 0.00%
42 69104 D Ballard Elementary 1.95% 3.61% 2.82% 3.29% 3.75%
42 69112 D Blochman Union Elementary 0.39% 11.26% 17.63% 7.21% 8.16%
42 69120 D Santa Maria-Bonita 3.13% 3.60% 3.60% 3.79% 3.63%
42 69138 D Buellton Union Elementary 2.56% 2.45% 2.42% 3.33% 3.73%
42 69146 D Carpinteria Unified 5.36% 5.02% 3.96% 4.87% 5.84%
42 69161 D Cold Spring Elementary 3.13% 4.78% 5.23% 5.69% 5.06%
42 69179 D College Elementary 4.16% 6.25% 6.57% 6.49% 5.83%
42 69195 D Goleta Union Elementary 4.94% 4.51% 4.08% 4.31% 5.07%
42 69203 D Guadalupe Union Elementary 3.74% 4.20% 3.88% 3.85% 3.79%
42 69211 D Hope Elementary 3.60% 3.42% 4.03% 5.32% 5.90%
42 69229 D Lompoc Unified 7.03% 7.03% 7.13% 7.38% 7.59%
42 69237 D Los Alamos Elementary (lapsed 07/11) 5.28% See 42-69260 See 42-69260 See 42-69260 See 42-69260
42 69245 D Los Olivos Elementary 13.80% 11.44% 10.39% 6.67% 7.39%
42 69252 D Montecito Union Elementary 5.78% 5.68% 7.37% 9.15% 7.80%
42 69260 D Orcutt Union Elementary 3.09% 4.00% 3.57% 3.37% 3.24%
42 69278 D Santa Barbara Elementary (reorg. 07/11) 5.96% See 42-76786 See 42-76786 See 42-76786 See 42-76786
42 69286 D Santa Barbara Secondary (reorg. 07/11) 5.96% See 42-76786 See 42-76786 See 42-76786 See 42-76786
42 69310 D Santa Maria Joint Union High 5.62% 5.47% 4.95% 4.85% 5.43%
42 69328 D Santa Ynez Valley Union High 8.60% 9.13% 6.07% 6.63% 8.22%
42 69336 D Solvang Elementary 6.06% 4.57% 7.31% 7.79% 5.95%
42 69344 D Vista Del Mar Union Elementary 1.91% 2.89% 3.01% 2.82% 4.30%
42 75010 D Cuyama Joint Unified 11.02% 7.25% 7.39% 7.26% 6.84%
42 76406 CA Santa Barbara School Districts (reorg. 07/11) 5.96% See 42-76786 See 42-76786 See 42-76786 See 42-76786
42 76786 D Santa Barbara Unified (effective 07/11) -- 5.86% 5.64% 3.35% 5.43%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
43 10439 C Santa Clara County Superintendent 10.03% 12.61% 11.19% 10.41% 10.23%
43 40360 J Metropolitan Education District 0.00% 0.00% 0.00% 0.00% 0.00%
43 40899 J West Valley Schools Transp. Agency 0.00% 0.00% 0.00% 0.00% 0.00%
43 40949 J East Valley Transportation JPA 0.00% 0.00% 0.00% 0.00% 0.00%
43 69369 D Alum Rock Union Elementary 5.44% 5.23% 5.31% 6.42% 5.21%
43 69377 D Berryessa Union Elementary 2.80% 5.33% 5.93% 6.05% 7.53%
43 69385 D Cambrian 4.39% 4.05% 6.01% 6.93% 6.17%
43 69393 D Campbell Union 5.47% 5.47% 3.56% 3.38% 5.06%
43 69401 D Campbell Union High 6.45% 7.61% 7.40% 8.37% 7.07%
43 69419 D Cupertino Union Elementary 3.38% 4.90% 4.13% 4.18% 4.19%
43 69427 D East Side Union High 7.24% 4.46% 5.25% 6.49% 6.62%
43 69435 D Evergreen Elementary 2.35% 3.03% 3.18% 3.40% 3.65%
43 69450 D Franklin-McKinley Elementary 4.57% 4.66% 5.13% 5.77% 5.98%
43 69468 D Fremont Union High 7.49% 7.86% 3.80% 7.78% 7.08%
43 69484 D Gilroy Unified 4.08% 3.98% 4.65% 5.56% 4.84%
43 69492 D Lakeside Joint Elementary 3.51% 9.97% 3.86% 3.02% 4.40%
43 69500 D Loma Prieta Joint Union Elementary 6.86% 9.58% 6.53% 7.27% 7.15%
43 69518 D Los Altos Elementary 4.87% 5.78% 5.16% 4.56% 4.70%
43 69526 D Los Gatos Union Elementary 7.11% 5.80% 6.55% 7.50% 6.63%
43 69534 D Los Gatos-Saratoga Joint Union High 6.19% 6.63% 6.19% 4.13% 5.31%
43 69542 D Luther Burbank Elementary 4.19% 4.31% 5.75% 5.35% 3.42%
43 69575 D Moreland Elementary 8.72% 5.29% 4.84% 4.93% 5.28%
43 69583 D Morgan Hill Unified 4.59% 4.65% 4.92% 6.14% 5.98%
43 69591 D Mountain View Whisman Elementary 4.52% 5.13% 5.11% 5.15% 4.74%
43 69609 D Mountain View-Los Altos Union High 7.82% 8.04% 7.32% 6.71% 7.45%
43 69617 D Mt. Pleasant Elementary 3.96% 3.91% 4.89% 7.17% 7.09%
43 69625 D Oak Grove Elementary 5.89% 8.05% 9.17% 7.63% 6.29%
43 69633 D Orchard Elementary 3.07% 4.69% 3.05% 2.52% 9.06%
43 69641 D Palo Alto Unified 3.30% 4.77% 5.55% 5.67% 5.24%
43 69666 D San Jose Unified 4.29% 5.09% 4.55% 5.37% 5.34%
43 69674 D Santa Clara Unified 2.68% 4.01% 3.62% 3.13% 3.96%
43 69682 D Saratoga Union Elementary 7.52% 7.40% 8.46% 8.18% 7.33%
43 69690 D Sunnyvale 6.39% 5.15% 4.52% 7.25% 6.09%
43 69708 D Union Elementary 5.02% 5.42% 4.57% 4.75% 6.10%
43 73387 D Milpitas Unified 4.87% 4.44% 4.57% 5.09% 4.83%
43 75689 J Silicon Valley Jt. Powers Transp. Agency 0.00% 0.00% 0.00% 0.00% 0.00%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
44 10447 C Santa Cruz County Superintendent 7.48% 6.21% 6.01% 6.07% 7.49%
44 40261 CA Santa Cruz City Elementary/High 4.88% 4.77% 4.75% 5.22% 5.35%
44 40832 J North Santa Cruz County SELPA JPA 0.00% 0.00% 0.00% 0.00% 0.00%
44 69732 D Bonny Doon Union Elementary 5.90% 5.32% 5.50% 4.93% 5.24%
44 69757 D Happy Valley Elementary 5.82% 5.87% 5.58% 6.00% 3.65%
44 69765 D Live Oak Elementary 4.61% 4.02% 6.17% 7.81% 8.10%
44 69773 D Mountain Elementary 9.25% 7.53% 5.44% 5.55% 4.71%
44 69781 D Pacific Elementary 4.75% 3.69% 4.47% 3.58% 3.88%
44 69799 D Pajaro Valley Joint Unified 3.68% 2.74% 2.57% 2.80% 3.63%
44 69807 D San Lorenzo Valley Unified 7.90% 9.48% 8.15% 8.09% 8.39%
44 69815 D Santa Cruz City Elementary 4.88% 4.77% 4.75% 5.22% 5.35%
44 69823 D Santa Cruz City High 4.88% 4.77% 4.75% 5.22% 5.35%
44 69849 D Soquel Union Elementary 6.12% 5.87% 6.00% 5.75% 6.37%
44 75432 D Scotts Valley Unified 4.42% 4.05% 6.07% 6.15% 6.31%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
45 10454 C Shasta County Superintendent 7.85% 7.67% 9.11% 10.96% 10.35%
45 40329 J Shasta-Trinity ROP JPA 0.00% 0.00% 0.00% 0.00% 0.00%
45 69856 D Anderson Union High 7.14% 7.30% 7.57% 8.75% 8.98%
45 69872 D Bella Vista Elementary 7.10% 8.38% 9.76% 8.85% 8.77%
45 69880 D Black Butte Union Elementary 7.23% 8.45% 7.95% 7.76% 9.08%
45 69914 D Cascade Union Elementary 6.12% 6.59% 7.40% 7.13% 7.05%
45 69922 D Castle Rock Union Elementary 3.53% 12.52% 8.91% 6.89% 7.05%
45 69948 D Columbia Elementary 6.30% 7.80% 7.44% 5.12% 6.16%
45 69955 D Cottonwood Union Elementary 4.62% 5.85% 5.58% 4.46% 6.27%
45 69971 D Enterprise Elementary 5.40% 5.19% 5.93% 6.33% 6.25%
45 69989 D Fall River Joint Unified 7.45% 8.18% 8.34% 8.89% 8.27%
45 69997 D French Gulch-Whiskeytown Elem. 8.92% 7.73% 3.23% 10.87% 20.18%
45 70003 D Grant Elementary 2.78% 4.66% 4.47% 3.58% 4.78%
45 70011 D Happy Valley Union Elementary 9.22% 7.95% 5.44% 3.66% 4.30%
45 70029 D Igo, Ono, Platina Union Elementary 8.12% 6.72% 4.09% 9.82% 10.47%
45 70037 D Indian Springs Elementary 5.76% 7.14% 7.68% 4.94% 10.16%
45 70045 D Junction Elementary 6.66% 8.97% 10.72% 7.81% 5.62%
45 70052 D Millville Elementary 5.70% 6.94% 7.79% 6.44% 6.07%
45 70078 D North Cow Creek Elementary 5.57% 6.38% 8.98% 7.57% 10.59%
45 70086 D Oak Run Elementary 7.76% 11.86% 16.92% 18.40% 19.85%
45 70094 D Pacheco Union Elementary 7.52% 8.47% 7.96% 10.84% 10.34%
45 70110 D Redding Elementary 5.13% 5.79% 5.78% 5.77% 6.93%
45 70128 D Shasta Union Elementary 7.66% 5.63% 4.05% 6.96% 6.22%
45 70136 D Shasta Union High 6.48% 4.72% 5.29% 4.74% 4.51%
45 70169 D Whitmore Union Elementary 3.09% 8.16% 8.17% 8.83% 14.70%
45 73700 D Mountain Union Elementary 2.62% 6.33% 6.01% 4.33% 5.88%
45 75267 D Gateway Unified 6.70% 6.92% 4.51% 4.40% 4.49%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
46 10462 C Sierra County Superintendent 10.56% 6.83% 11.68% 13.97% 8.88%
46 70177 D Sierra-Plumas Joint Unified 13.00% 11.35% 13.37% 18.30% 16.44%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
47 10470 C Siskiyou County Superintendent 9.43% 9.85% 6.86% 5.15% 7.29%
47 40998 J Siskiyou ROP JPA 0.00% 0.00% 0.00% 0.00% 0.00%
47 70185 D Big Springs Union Elementary 2.98% 2.61% 1.05% 6.04% 7.10%
47 70193 D Bogus Elementary 10.76% 12.43% 9.24% 9.45% 14.59%
47 70201 D Butteville Union Elementary 6.14% 8.64% 9.26% 8.12% 5.50%
47 70227 D Delphic Elementary 2.12% 4.56% 2.48% 3.01% 2.75%
47 70243 D Dunsmuir Elementary 4.76% 4.78% 4.83% 4.61% 6.78%
47 70250 D Dunsmuir Joint Union High 10.26% 5.99% 3.29% 4.70% 6.83%
47 70292 D Forks Of Salmon Elementary 7.67% 14.06% 10.47% 7.80% 10.99%
47 70318 D Gazelle Union Elementary 1.81% 3.14% 1.95% 2.24% 4.51%
47 70326 D Grenada Elementary 1.89% 3.89% 3.46% 3.80% 3.80%
47 70334 D Happy Camp Union Elementary 3.11% 1.81% 3.90% 4.64% 4.84%
47 70359 D Hornbrook Elementary 9.63% 10.71% 10.00% 9.71% 13.44%
47 70367 D Junction Elementary 12.55% 16.56% 9.72% 4.36% 8.66%
47 70375 D Klamath River Union Elementary 8.16% 13.82% 11.11% 8.58% 9.06%
47 70383 D Little Shasta Elementary 8.00% 5.89% 3.19% 4.67% 7.56%
47 70409 D McCloud Union Elementary 4.25% 7.13% 7.13% 7.07% 5.79%
47 70417 D Montague Elementary 7.37% 7.24% 7.45% 9.84% 4.41%
47 70425 D Mt. Shasta Union Elementary 7.44% 8.02% 8.54% 8.87% 8.15%
47 70458 D Seiad Elementary 3.71% 5.47% 8.15% 6.71% 9.70%
47 70466 D Siskiyou Union High 8.76% 7.48% 4.21% 8.49% 7.64%
47 70482 D Weed Union Elementary 3.98% 0.35% 2.46% 6.06% 6.39%
47 70490 D Willow Creek Elementary 0.15% 6.90% 12.34% 9.88% 6.10%
47 70508 D Yreka Union Elementary 4.04% 7.14% 6.57% 4.99% 6.99%
47 70516 D Yreka Union High 4.86% 7.22% 10.61% 5.83% 6.23%
47 73684 D Butte Valley Unified 3.29% 6.92% 7.54% 6.97% 6.87%
47 76455 D Scott Valley Unified 7.25% 8.85% 7.06% 6.94% 7.85%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
48 10488 C Solano County Superintendent 10.08% 10.41% 9.25% 8.75% 9.24%
48 70524 D Benicia Unified 6.14% 5.47% 7.07% 7.79% 7.11%
48 70532 D Dixon Unified 8.15% 10.89% 8.69% 9.53% 6.42%
48 70540 D Fairfield-Suisun Unified 5.81% 6.69% 6.14% 5.64% 5.61%
48 70565 D Travis Unified 6.62% 6.47% 5.26% 5.21% 4.53%
48 70573 D Vacaville Unified 4.94% 5.64% 6.42% 5.77% 5.15%
48 70581 D Vallejo City Unified 6.02% 5.89% 6.84% 6.70% 9.66%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
49 10496 C Sonoma County Superintendent 6.37% 7.47% 7.26% 9.34% 10.08%
49 40246 CA Petaluma City Joint Union Elem/High 2.54% 3.65% 4.07% 3.37% 3.72%
49 40253 CA Santa Rosa City Elementary/High 6.76% 6.79% 5.15% 5.26% 5.28%
49 40311 J West County Transportation JPA 0.00% 0.00% 0.00% 0.00% 0.00%
49 70599 D Alexander Valley Union Elementary 0.64% 2.74% 8.52% 4.84% 6.02%
49 70607 D West Sonoma County Union High 6.51% 6.43% 6.43% 5.75% 4.84%
49 70615 D Bellevue Union Elementary 2.52% 4.69% 5.31% 4.78% 2.61%
49 70623 D Bennett Valley Union Elementary 8.78% 9.53% 7.74% 8.31% 9.49%
49 70649 D Cinnabar Elementary 6.23% 7.63% 6.24% 4.64% 4.06%
49 70656 D Cloverdale Unified 5.30% 4.75% 7.62% 5.89% 7.89%
49 70672 D Dunham Elementary 9.30% 7.64% 7.20% 7.93% 8.21%
49 70680 D Forestville Union Elementary 6.66% 5.01% 4.85% 5.47% 6.02%
49 70698 D Fort Ross Elementary 2.11% 5.75% 4.45% 2.11% 2.68%
49 70706 D Geyserville Unified 6.10% 7.31% 8.48% 7.65% 5.72%
49 70714 D Gravenstein Union Elementary 1.96% 3.55% 2.53% 4.40% 6.39%
49 70722 D Guerneville Elementary 4.15% 5.94% 8.90% 5.99% 4.30%
49 70730 D Harmony Union Elementary 4.85% 5.81% 4.30% 5.27% 6.65%
49 70763 D Horicon Elementary 4.77% 6.96% 6.21% 6.83% 8.94%
49 70789 D Kenwood 11.28% 8.03% 7.68% 9.13% 7.62%
49 70797 D Liberty Elementary 4.98% 6.04% 7.04% 7.61% 9.41%
49 70805 D Mark West Union Elementary 4.69% 4.19% 4.01% 3.82% 3.55%
49 70813 D Monte Rio Union Elementary 5.14% 6.63% 11.02% 11.28% 12.49%
49 70821 D Montgomery Elementary 4.73% 3.23% 2.96% 3.49% 7.37%
49 70839 D Oak Grove Union Elementary 3.68% 4.70% 6.15% 3.57% 3.87%
49 70847 D Old Adobe Union 2.83% 4.08% 4.44% 4.22% 5.71%
49 70854 D Petaluma City Elementary 2.54% 3.65% 4.07% 3.37% 3.72%
49 70862 D Petaluma City Joint Union High 2.54% 3.65% 4.07% 3.37% 3.72%
49 70870 D Piner-Olivet Union Elementary 5.84% 5.21% 5.75% 7.23% 6.59%
49 70888 D Kashia Elementary 16.44% 15.93% 10.90% 10.24% 12.42%
49 70896 D Rincon Valley Union Elementary 3.33% 3.62% 3.75% 4.50% 4.47%
49 70904 D Roseland Elementary 5.45% 6.41% 6.04% 5.90% 5.15%
49 70912 D Santa Rosa Elementary 6.76% 6.79% 5.15% 5.26% 5.28%
49 70920 D Santa Rosa High 6.76% 6.79% 5.15% 5.26% 5.28%
49 70938 D Sebastopol Union Elementary 6.22% 5.38% 6.48% 8.48% 11.03%
49 70953 D Sonoma Valley Unified 4.04% 4.21% 3.67% 4.20% 4.43%
49 70961 D Twin Hills Union Elementary 4.11% 6.99% 8.45% 7.76% 6.56%
49 70979 D Two Rock Union 2.34% 2.72% 4.35% 4.53% 5.39%
49 70995 D Waugh Elementary 3.20% 4.03% 4.13% 3.79% 5.68%
49 71001 D West Side Union Elementary 5.05% 7.71% 6.24% 6.22% 6.30%
49 71019 D Wilmar Union Elementary 8.59% 9.43% 6.06% 6.65% 6.98%
49 71035 D Wright Elementary 7.95% 5.03% 4.07% 5.68% 3.79%
49 73882 D Cotati-Rohnert Park Unified 4.74% 6.49% 6.33% 6.79% 4.89%
49 75358 D Windsor Unified 1.54% 2.52% 3.48% 2.98% 3.05%
49 75390 D Healdsburg Unified 5.95% 5.40% 6.44% 5.67% 5.91%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
50 10504 C Stanislaus County Superintendent 10.21% 10.26% 10.16% 10.25% 10.21%
50 40717 CA Modesto City Schools 3.86% 5.60% 4.43% 4.47% 4.77%
50 40964 J Central Calif. Migrant Head Start JPA 0.00% 0.00% 0.00% 0.00% 0.00%
50 71043 D Ceres Unified 4.52% 4.93% 4.46% 3.33% 6.57%
50 71050 D Chatom Union 6.18% 9.15% 7.70% 6.46% 6.54%
50 71068 D Denair Unified 5.42% 5.05% 5.32% 4.66% 5.38%
50 71076 D Empire Union Elementary 5.99% 4.54% 3.96% 4.19% 4.66%
50 71084 D Gratton Elementary 6.50% 6.05% 1.38% 3.04% 2.49%
50 71092 D Hart-Ransom Union Elementary 6.33% 5.32% 4.84% 8.17% 8.80%
50 71100 D Hickman Community Charter 3.88% 5.15% 6.79% 7.49% 6.45%
50 71134 D Keyes Union Elementary 6.19% 6.57% 7.46% 7.94% 8.64%
50 71142 D Knights Ferry Elementary 3.64% 7.60% 4.42% 4.31% 5.15%
50 71159 D La Grange Elementary (lapsed 07/12) 1.67% 5.45% See 50-71233 See 50-71233 See 50-71233
50 71167 D Modesto City Elementary 3.86% 5.60% 4.43% 4.47% 4.77%
50 71175 D Modesto City High 3.86% 5.60% 4.43% 4.47% 4.77%
50 71209 D Paradise Elementary 4.37% 0.80% 0.46% 1.54% 1.36%
50 71217 D Patterson Joint Unified 4.55% 8.00% 4.84% 5.66% 8.32%
50 71233 D Roberts Ferry Union Elementary 2.29% 2.10% 2.65% 2.06% 3.30%
50 71266 D Salida Union Elementary 5.30% 5.49% 5.24% 5.99% 5.02%
50 71274 D Shiloh Elementary 2.53% 1.88% 3.53% 8.34% 8.08%
50 71282 D Stanislaus Union Elementary 5.04% 5.52% 4.81% 5.53% 5.24%
50 71290 D Sylvan Union Elementary 3.73% 4.51% 3.96% 3.41% 3.37%
50 71324 D Valley Home Joint Elementary 8.00% 9.74% 8.81% 3.49% 5.84%
50 73601 D Newman-Crows Landing Unified 8.16% 7.03% 6.20% 8.29% 8.32%
50 75549 D Hughson Unified 6.47% 7.32% 6.82% 6.84% 8.38%
50 75556 D Riverbank Unified 4.94% 4.22% 3.24% 5.46% 5.14%
50 75564 D Oakdale Joint Unified 4.90% 4.34% 4.63% 3.90% 4.20%
50 75572 D Waterford Unified 8.03% 6.80% 4.80% 8.93% 9.27%
50 75739 D Turlock Unified 3.86% 3.84% 4.51% 4.75% 3.95%
50 76398 J No. Cal. Med-Cal Admin Svs JPA 0.00% 0.00% 0.00% 0.00% 0.00%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
51 10512 C Sutter County Superintendent 9.72% 9.11% 9.14% 9.65% 10.33%
51 71357 D Brittan Elementary 2.49% 3.89% 4.20% 4.07% 4.46%
51 71365 D Browns Elementary 5.79% 6.51% 5.32% 3.79% 6.31%
51 71373 D East Nicolaus Joint Union High 3.96% 5.73% 4.83% 4.94% 4.82%
51 71381 D Franklin Elementary 4.68% 4.27% 3.99% 3.84% 3.80%
51 71399 D Live Oak Unified 6.40% 5.36% 4.61% 7.29% 7.38%
51 71407 D Marcum-Illinois Union Elementary 4.83% 6.84% 9.41% 6.37% 6.39%
51 71415 D Meridian Elementary 11.83% 11.09% 6.11% 6.73% 5.35%
51 71423 D Nuestro Elementary 2.91% 4.36% 6.42% 4.81% 4.58%
51 71431 D Pleasant Grove Joint Union Elementary 3.44% 6.79% 9.00% 4.70% 4.55%
51 71449 D Sutter Union High 2.40% 5.38% 5.06% 4.06% 4.04%
51 71456 D Winship-Robbins Elementary 2.91% 4.53% 5.05% 2.41% 2.80%
51 71464 D Yuba City Unified 5.67% 5.05% 5.11% 5.22% 5.42%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
52 10520 C Tehama County Superintendent 9.70% 8.76% 6.85% 6.63% 4.86%
52 71472 D Antelope Elementary 6.50% 6.03% 7.98% 9.82% 8.79%
52 71480 D Bend Elementary (lapsed 07/12) 3.68% 1.60% See 52-71522 See 52-71522 See 52-71522
52 71498 D Corning Union Elementary 4.76% 5.94% 5.62% 5.61% 5.21%
52 71506 D Corning Union High 5.34% 4.48% 4.72% 5.28% 7.18%
52 71514 D Elkins Elementary 8.86% 10.04% 14.21% 11.32% 9.88%
52 71522 D Evergreen Union Elementary 5.81% 5.04% 5.34% 6.64% 4.27%
52 71530 D Flournoy Union Elementary 9.26% 8.88% 7.90% 10.85% 8.47%
52 71548 D Gerber Union Elementary 4.82% 9.25% 7.30% 5.22% 7.01%
52 71555 D Kirkwood Elementary 4.20% 6.77% 5.53% 4.64% 5.31%
52 71563 D Lassen View Union Elementary 5.00% 5.96% 6.44% 6.67% 7.82%
52 71571 D Los Molinos Unified 6.30% 6.27% 6.31% 8.11% 7.42%
52 71589 D Manton Joint Union Elementary (lapsed 07/13) 6.19% 8.94% 8.84% See 52-71472 See 52-71472
52 71605 D Mineral Elementary (lapsed 07/13) 3.51% 2.63% 2.82% See 52-71472 See 52-71472
52 71613 D Plum Valley Elementary (lapsed 07/13) 9.05% 14.98% 11.16% See 52-71472 See 52-71472
52 71621 D Red Bluff Union Elementary 5.80% 4.87% 7.34% 9.51% 9.70%
52 71639 D Red Bluff Joint Union High 7.60% 4.32% 5.12% 5.21% 5.09%
52 71647 D Reeds Creek Elementary 11.01% 3.63% 5.05% 8.53% 7.14%
52 71654 D Richfield Elementary 1.67% 2.52% 3.06% 3.37% 3.89%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
53 10538 C Trinity County Superintendent 9.15% 7.24% 9.00% 12.53% 13.85%
53 71662 D Burnt Ranch Elementary 3.59% 4.87% 4.88% 2.82% 2.81%
53 71670 D Coffee Creek Elementary 7.46% 8.93% 8.23% 4.14% 8.78%
53 71688 D Cox Bar Elementary (lapsed 07/14) 3.80% 7.12% 8.01% 6.08% See 53-76513
53 71696 D Douglas City Elementary 5.05% 8.05% 4.78% 3.09% 4.34%
53 71738 D Junction City Elementary 4.32% 8.07% 6.55% 7.13% 9.13%
53 71746 D Lewiston Elementary 9.30% 7.32% 3.63% 5.87% 4.95%
53 71761 D Trinity Center Elementary 6.91% 2.67% 8.45% 12.44% 13.47%
53 73833 D Southern Trinity Joint Unified 7.03% 5.74% 6.69% 6.91% 7.60%
53 75028 D Mountain Valley Unified 6.42% 6.55% 6.01% 6.66% 6.67%
53 76513 D Trinity Alps Unified 5.43% 6.29% 4.49% 3.82% 3.93%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
54 10546 C Tulare County Superintendent 6.44% 5.97% 6.82% 8.15% 8.25%
54 40303 J Tulare Co. Organization for Voc Ed JPA 0.00% 0.00% 0.00% 0.00% 0.00%
54 71795 D Allensworth Elementary 0.74% 0.74% 1.71% 10.66% 3.30%
54 71803 D Alpaugh Unified 9.00% 6.33% 5.57% 8.27% 10.14%
54 71811 D Alta Vista Elementary 7.52% 7.51% 6.13% 5.81% 6.08%
54 71829 D Buena Vista Elementary 8.68% 8.11% 6.68% 8.63% 8.91%
54 71837 D Burton Elementary 4.44% 3.92% 5.40% 6.49% 6.87%
54 71845 D Citrus South Tule Elementary 4.05% 6.16% 7.42% 7.35% 7.59%
54 71852 D Columbine Elementary 4.69% 5.13% 5.39% 5.61% 6.39%
54 71860 D Cutler-Orosi Joint Unified 2.76% 4.80% 6.21% 3.75% 5.66%
54 71894 D Ducor Union Elementary 2.05% 1.94% 0.95% 0.87% 1.38%
54 71902 D Earlimart Elementary 3.88% 5.16% 4.24% 5.69% 6.29%
54 71910 D Exeter Union Elementary (reorg. 07/13) 6.06% 6.84% 6.43% See 54-76836 See 54-76836
54 71928 D Exeter Union High (reorg. 07/13) 5.36% 5.79% 7.63% See 54-76836 See 54-76836
54 71944 D Hope Elementary 5.80% 2.40% 9.37% 10.71% 8.35%
54 71951 D Hot Springs Elementary 7.61% 2.73% 4.12% 2.40% 3.06%
54 71969 D Kings River Union Elementary 3.93% 7.39% 7.92% 9.02% 11.37%
54 71985 D Liberty Elementary 4.18% 4.32% 5.48% 4.47% 4.86%
54 71993 D Lindsay Unified 4.09% 4.89% 5.39% 7.53% 7.68%
54 72009 D Monson-Sultana Joint Union Elementary 7.25% 6.21% 6.67% 7.04% 7.84%
54 72017 D Oak Valley Union Elementary 6.30% 4.99% 4.90% 5.84% 6.22%
54 72025 D Outside Creek Elementary 6.22% 6.14% 6.58% 7.59% 8.39%
54 72033 D Palo Verde Union Elementary 4.61% 5.68% 4.50% 3.91% 4.69%
54 72041 D Pixley Union Elementary 3.00% 5.04% 2.85% 3.04% 3.25%
54 72058 D Pleasant View Elementary 3.77% 3.89% 5.88% 3.55% 2.30%
54 72082 D Richgrove Elementary 3.06% 3.67% 2.47% 2.91% 4.41%
54 72090 D Rockford Elementary 3.24% 3.20% 3.79% 4.06% 3.76%
54 72108 D Saucelito Elementary 7.19% 6.13% 6.77% 5.46% 4.31%
54 72116 D Sequoia Union Elementary 6.77% 6.17% 8.87% 7.89% 5.29%
54 72132 D Springville Union Elementary 3.45% 4.46% 4.74% 3.83% 3.87%
54 72140 D Stone Corral Elementary 5.01% 3.58% 3.29% 1.83% 4.31%
54 72157 D Strathmore Union Elementary 1.65% 3.11% 4.84% 4.31% 3.78%
54 72173 D Sundale Union Elementary 4.23% 5.43% 4.84% 4.83% 5.73%
54 72181 D Sunnyside Union Elementary 6.14% 9.22% 3.29% 2.12% 5.64%
54 72199 D Terra Bella Union Elementary 4.69% 5.97% 6.34% 6.19% 7.92%
54 72207 D Three Rivers Union Elementary 5.26% 4.23% 4.51% 6.83% 9.46%
54 72215 D Tipton Elementary 6.28% 4.78% 4.80% 4.95% 5.60%
54 72223 D Traver Joint Elementary 8.23% 5.20% 4.50% 5.45% 6.61%
54 72231 D Tulare City 3.58% 4.31% 3.73% 3.39% 3.88%
54 72249 D Tulare Joint Union High 5.90% 4.49% 4.69% 8.33% 8.87%
54 72256 D Visalia Unified 3.68% 3.72% 3.51% 3.65% 4.54%
54 72264 D Waukena Joint Union Elementary 4.24% 4.10% 3.93% 3.39% 3.98%
54 72272 D Woodlake Union Elementary (reorg. 07/12) 3.45% 4.89% See 54-76794 See 54-76794 See 54-76794
54 72280 D Woodlake Union High (reorg. 07/12) 4.75% 5.84% See 54-76794 See 54-76794 See 54-76794
54 72298 D Woodville Union Elementary 2.99% 4.49% 6.87% 8.04% 7.50%
54 75325 D Farmersville Unified 2.62% 4.36% 4.66% 4.39% 4.40%
54 75523 D Porterville Unified 2.99% 2.08% 1.97% 2.61% 2.79%
54 75531 D Dinuba Unified 2.89% 4.00% 4.96% 4.15% 4.20%
54 76794 D Woodlake Unified (effective 07/12) -- -- 4.43% 4.61% 4.22%
54 76836 D Exeter Unified (effective 07/13) -- -- -- 6.00% 6.16%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
55 10553 C Tuolumne County Superintendent 10.21% 10.57% 7.84% 10.26% 9.94%
55 72306 D Belleview Elementary 5.92% 5.94% 3.02% 1.13% 1.90%
55 72348 D Columbia Union 7.30% 7.36% 3.55% 4.44% 5.59%
55 72355 D Curtis Creek Elementary 4.05% 6.94% 10.84% 6.46% 5.02%
55 72363 D Jamestown Elementary 5.94% 6.66% 9.25% 9.16% 9.23%
55 72371 D Sonora Elementary 7.11% 8.62% 5.66% 8.52% 7.52%
55 72389 D Sonora Union High 5.49% 10.15% 10.05% 7.62% 6.23%
55 72397 D Soulsbyville Elementary 4.34% 9.83% 10.15% 8.54% 9.36%
55 72405 D Summerville Elementary 6.89% 5.75% 3.78% 6.27% 8.81%
55 72413 D Summerville Union High 4.72% 8.10% 5.22% 5.13% 4.44%
55 72421 D Twain Harte-Long Barn Union Elem. 7.30% 8.06% 5.62% 6.43% 6.97%
55 75184 D Big Oak Flat-Groveland Unified 6.27% 9.07% 9.62% 7.42% 6.52%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
56 10561 C Ventura County Superintendent 9.00% 9.01% 9.00% 9.01% 9.00%
56 40295 J Ventura County Schools Business Svcs. 0.00% 0.00% 0.00% 0.00% 0.00%
56 40758 J Oxnard Area Public Sch. TV Consortium 0.00% 0.00% 0.00% 0.00% 0.00%
56 72447 D Briggs Elementary 4.96% 4.55% 3.90% 3.89% 2.11%
56 72454 D Fillmore Unified 6.50% 4.57% 5.65% 6.74% 6.67%
56 72462 D Hueneme Elementary 4.22% 4.62% 5.58% 4.09% 4.22%
56 72470 D Mesa Union Elementary 3.42% 4.35% 6.04% 3.08% 0.85%
56 72504 D Mupu Elementary 4.10% 5.30% 4.92% 4.89% 0.35%
56 72512 D Ocean View 5.62% 6.28% 5.22% 7.59% 8.01%
56 72520 D Ojai Unified 7.42% 7.06% 7.96% 7.43% 7.80%
56 72538 D Oxnard Elementary 4.48% 4.53% 6.26% 4.65% 4.28%
56 72546 D Oxnard Union High 5.08% 6.33% 6.63% 5.54% 5.55%
56 72553 D Pleasant Valley Elementary 5.84% 5.99% 3.99% 4.87% 6.38%
56 72561 D Rio Elementary 8.07% 7.84% 7.02% 6.53% 7.44%
56 72579 D Santa Clara Elementary 8.85% 8.91% 7.46% 11.45% 1.94%
56 72587 D Santa Paula Elementary (reorg. 07/13) 3.04% 5.36% 6.22% See 56-76828 See 56-76828
56 72595 D Santa Paula Union High (reorg. 07/13) 4.47% 4.21% 4.77% See 56-76828 See 56-76828
56 72603 D Simi Valley Unified 4.81% 3.91% 4.00% 4.53% 4.19%
56 72611 D Somis Union Elementary 10.04% 8.71% 8.13% 7.54% 4.96%
56 72652 D Ventura Unified 5.10% 4.11% 4.38% 5.28% 5.04%
56 73759 D Conejo Valley Unified 5.28% 2.60% 4.67% 5.39% 5.13%
56 73874 D Oak Park Unified 3.19% 6.72% 5.97% 6.76% 6.86%
56 73940 D Moorpark Unified 7.85% 6.72% 6.53% 8.87% 10.75%
56 76828 D Santa Paula Unified (effective 07/13) -- -- -- 5.57% 5.93%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
57 10579 C Yolo County Superintendent 10.50% 10.12% 10.14% 10.54% 10.04%
57 72678 D Davis Joint Unified 6.94% 5.97% 5.94% 5.22% 6.63%
57 72686 D Esparto Unified 11.90% 10.54% 11.69% 8.32% 10.54%
57 72694 D Washington Unified 7.46% 4.56% 5.87% 7.77% 7.58%
57 72702 D Winters Joint Unified 5.52% 5.76% 6.79% 8.21% 8.63%
57 72710 D Woodland Joint Unified 5.96% 5.31% 6.63% 7.24% 7.68%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


California Department of Education (CDE) - School Fiscal Services Division
2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year Listing
Rates approved based on standardized account code structure expenditure data
Address questions to sacsinfo@cde.ca.gov, or call 916-322-1770.
As of April 17, 2014
* C = County CA= Common Administration ------------------- A P P R O V E D R A T E S -------------------
D = District J = Joint Powers Agency For use with state and federal programs, as allowable, in:
2010–11 2011–12 2012–13 2013–14 2014–15
County LEA (based on 2008–09 (based on 2009–10 (based on 2010–11 (based on 2011–12 (based on 2012–13
Code Code Type* LEA Name expenditure data) expenditure data) expenditure data) expenditure data) expenditure data)
58 10587 C Yuba County Superintendent 6.67% 6.89% 6.67% 6.33% 6.72%
58 72728 D Camptonville Elementary 0.16% 1.68% 0.54% 0.42% 0.68%
58 72736 D Marysville Joint Unified 5.37% 6.59% 6.07% 6.58% 6.82%
58 72744 D Plumas Lake Elementary 4.78% 5.95% 9.08% 7.29% 5.46%
58 72751 D Wheatland Elementary 6.18% 2.83% 2.58% 7.43% 6.33%
58 72769 D Wheatland Union High 7.20% 6.30% 7.12% 8.04% 7.76%

*Rate revised after original posting. http://www.cde.ca.gov/fg/ac/ic


INSTRUCTIONS FOR PRINTING

The two worksheets are identical except for how they are formatted to print.

The "print all" tab will print a continuous listing that includes all 58 counties.

The "print by county" tab is formatted with page breaks between each county.
Printing from this tab will give you a listing of all 58 counties, with each
starting on a new page. Or, you can print just the page(s) you are interested in.

For further assistance please call the Office of Financial Accountability


and Information Services at 916-322-1770.

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