The purpose of this letter is to inform local educational agencies (LEAs) that the Texas Education Agency (TEA) has published fiscal year 2013 indirect cost rates for charter schools and independent school districts on the Division of Federal Program Compliance Indirect Cost Rates page. These rates are effective July 1, 2012, through June 30, 2013.
Restricted and Unrestricted Indirect Cost Rates
Two indirect cost rates are published for each LEA, the restricted rate and the unrestricted rate.
- The restricted rate is used for grant programs to which the supplement, not supplant provision applies.
- The unrestrictedrateis used for grant programs to which supplement, not supplant does not apply.
Supplement, not supplant states that grant expenditures supplement a grantee’s state and local expenditures but do not replace the state and local funds or activities. Supplement, not supplant is a restriction that federal (or state) funds may only be used to supplement programs that would otherwise not be available without those funds.
The supplement, not supplant provision applies to all federally and state-funded grant programs administered by TEA, unless specifically stated in the request for application. Therefore, grantees will most commonly use the restricted rate.
Indirect Cost Guidance
Information, guidance, and a worksheet for calculating the maximum indirect costs that may be claimed for a particular grant are available on the Division of Grants Administration Grant Management Resources page in the Grant Management Guidance section.
For Further Information
If you have questions about indirect cost rates, please email the Division of Federal Program Compliance at FPC_Compliance@tea.state.tx.us.
If you have questions about calculating indirect costs, please email the Division of Grants Administration at GAFPC@tea.state.tx.us.