Indirect Cost Rate Lookup System

School Year:*
District Number:
Or Name:*
(Ex: 99-0001-000)
Or select Datayear, then click here for ESUs

* Required

Districts and ESUs may see an increase in their Restricted and Non-Restricted Indirect Cost Rates. The increases resulted from the new cost allocation plan approved by the US Department of Education for school years 2014/15 through 2017/18.

Indirect costs are those costs incurred for the joint benefit of those activities and other activities and programs of the organization. Accounting, payroll, budgeting and purchasing are examples of services which typically benefit several activities and programs, and for which costs may be attributed by means of an indirect cost allocation plan.

"Restricted Indirect Cost Rates" are used with grant programs that restrict expenditures to those that supplement but do not supplant state or local effort. All No Child Left Behind and IDEA federal programs use the restricted rate.

"Non-Restricted (or Unrestricted) Indirect Cost Rates" apply to federal programs that allow federal funds to supplement and/or supplant local funds. The Child Nutrition Program (school lunch) uses the Non-Restricted rate.

If you have any questions concerning School District Indirect Cost Rates, please contact Janice Eret at or call (402) 471-2248.

If you have any questions concerning ESU Indirect Cost Rates, please contact Bryce Wilson at or call (402) 471-3323 or Janice Eret at or call (402) 471-2248.

If you are having problems with this system, please contact Micki Iverson at or call (402) 471-1894.