Indirect Cost Rate Lookup System

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

* Required

Indirect Cost rates have been calculated using Annual Financial Report
information in accordance with an Indirect Cost Allocation Plan which
was approved by the U.S. Department of Education for 2018/19 through
2021-22 school years.

Indirect costs are those costs incurred for the joint benefit of those activities and other programs and activities of the organization. Accounting, payroll, budgeting, 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. ESEA 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 and how they are to be used, please contact:
  • Bill Biven at bill.biven@nebraska.gov
  • Janice Eret at janice.eret@Nebraska.gov