Indirect Cost Rate Calculations: Fixed With Carry Forward

Indirect Cost Rate

The ratio of indirect costs to direct costs, expressed as a percentage. Indirect costs are those elements of cost necessary in the provision of a service which are of such nature that they cannot be readily or accurately identified with the specific service. Direct costs are those elements of cost which can be easily, obviously, and conveniently identified with specific activities or programs. To understand how your Fixed With Carry Forward Indirect Cost Rate is calculated, you will need to fill out the following worksheet using your detailed Indirect Cost Rate Calculations pages (provided below).

Understanding your Fixed With Carry Forward Indirect Cost Rates:

Look Up Available Rates

Resources

Indirect Costs: Uses, Responsibilities and Restrictions (Grants)
Cost Allocation Guide for State and Local Governments (PDF)
Indirect Cost Rate Delegation Agreement Letter:
- Delegation Agreement through June 30, 2024 (PDF)
- Delegation Agreement through June 30, 2025 (PDF)

Indirect Cost Rate Calculations

Please locate your district name below to access the Indirect Cost Rate Calculations in PDF format.

Note:

FY 2025-2026 Fixed With Carry Forward Indirect Cost Rate Calculations are made using FY 2023-2024 Audited Data
FY 2024-2025 Fixed With Carry Forward Indirect Cost Rate Calculations are made using FY 2022-2023 Audited Data
FY 2023-2024 Fixed With Carry Forward Indirect Cost Rate Calculations are made using FY 2021-2022 Audited Data

Please contact Yolanda Lucero at lucero_y@cde.state.co.us if an alternate version of a document on this page is needed.

Academy 20 (1040)

Adams 12 Five Star Schools (0020)

Adams County 14 (0030)

Adams County BOCES (9120)

Adams-Arapahoe 28J (0180)

Agate 300 (0960)

Aguilar Reorganized 6 (1620)

Akron R-1 (3030)

Alamosa RE-11J (0100)

Archuleta County 50 JT (0220)

Arickaree R-2 (3040)

Arriba-Flagler C-20 (1450)

Aspen 1 (2640)

Ault-Highland RE-9 (3145)

Bayfield 10 JT-R (1530)

Bennett 29J (0050)

Bethune R-5 (1490)

Big Sandy 100J (0940)

Boulder Valley RE 2 (0480)

Branson Reorganized 82 (1750)

Briggsdale RE-10 (3146)

Brush RE-2(J) (2395)

Buena Vista R-31 (0490)

Buffalo RE-4 (1860)

Burlington RE-6J (1500)

Byers 32J (0190)

Calhan RJ-1 (0970)

Campo RE-6 (0270)

Canon City RE-1 (1140)

Centennial BOCES (9035)

Centennial R-1 (0640)

Center 26 JT (2810)

Cheraw 31 (2560)

Cherry Creek 5 (0130)

Cheyenne County RE-5 (0520)

Cheyenne Mountain 12 (1020)

Clear Creek RE-1 (0540)

Colorado River BOCES (9175)

Colorado Springs 11 (1010)

Cotopaxi RE-3 (1160)

Creede School District (2010)

Cripple Creek-Victor RE-1 (3010)

Crowley County RE-1-J (0770)

Custer County School District C-1 (0860)

De Beque 49JT (1980)

Deer Trail 26J (0170)

Delta County 50(J) (0870)

Denver County 1 (0880)

District 49 (1110)

Dolores County RE No.2 (0890)

Dolores RE-4a (2055)

Douglas County RE 1 (0900)

Durango 9-R (1520)

Eads RE-1 (1430)

Eagle County RE 50 (0910)

East Central BOCES (9025)

East Grand 2 (1350)

East Otero R-1 (2520)

Eaton RE-2 (3085)

Edison 54 JT (1120)

Education reEnvisioned BOCES (9170)

Elbert 200 (0950)

Elizabeth School District (0920)

Ellicott 22 (1050)

Englewood 1 (0120)

Expeditionary BOCES (9130)

Fort Morgan RE-3 (2405)

Fountain 8 (1000)

Fowler R-4J (2540)

Fremont RE-2 (1150)

Frenchman RE-3 (1850)

Front Range BOCES (9160)

Garfield 16 (1220)

Garfield RE-2 (1195)

Genoa-Hugo C113 (1780)

Gilpin County RE-1 (1330)

Granada RE-1 (2650)

Grand Valley BOCES (9135)

Greeley 6 (3120)

Gunnison Watershed RE1J (1360)

Hanover 28 (1070)

Harrison 2 (0980)

Haxtun RE-2J (2630)

Hayden RE-1 (2760)

Hi-Plains R-23 (1460)

Hinsdale County RE 1 (1380)

Hoehne Reorganized 3 (1600)

Holly RE-3 (2670)

Holyoke RE-1J (2620)

Huerfano RE-1 (1390)

Idalia RJ-3 (3220)

Ignacio 11 JT (1540)

Jefferson County R-1 (1420)

Johnstown-Milliken RE-5J (3110)

Julesburg RE-1 (2862)

Karval RE-23 (1810)

Kim Reorganized 88 (1760)

Kiowa C-2 (0930)

Kit Carson R-1 (0510)

La Veta RE-2 (1400)

Lake County R-1 (1510)

Lamar RE-2 (2660)

Las Animas RE-1 (0290)

Lewis-Palmer 38 (1080)

Liberty J-4 (3230)

Limon RE-4J (1790)

Littleton 6 (0140)

Lone Star 101 (3060)

Mancos RE-6 (2070)

Manitou Springs 14 (1030)

Manzanola 3J (2535)

Mapleton 1 (0010)

Mc Clave RE-2 (0310)

Meeker RE1 (2710)

Mesa County Valley 51 (2000)

Miami/Yoder 60 JT (1130)

Moffat 2 (2800)

Moffat County RE:No 1 (2020)

Monte Vista C-8 (2740)

Montezuma-Cortez RE-1 (2035)

Montrose County RE-1J (2180)

Mountain BOCES (9030)

Mountain Valley RE 1 (2790)

Mt Evans BOCES (9140)

North Conejos RE-1J (0550)

North Park R-1 (1410)

Northeast BOCES (9040)

Northwest Colo BOCES (9095)

Norwood R-2J (2840)

Otis R-3 (3050)

Ouray R-1 (2580)

Park (Estes Park) R-3 (1570)

Park County RE-2 (2610)

Pawnee RE-12 (3148)

Peyton 23 JT (1060)

Pikes Peak BOCES (9045)

Plainview RE-2 (1440)

Plateau RE-5 (1870)

Plateau Valley 50 (1990)

Platte Canyon 1 (2600)

Platte Valley RE-7 (3130)

Poudre R-1 (1550)

Prairie RE-11 (3147)

Primero Reorganized 2 (1590)

Pritchett RE-3 (0240)

Pueblo City 60 (2690)

Pueblo County 70 (2700)

Rangely RE-4 (2720)

Revere School District (2865)

Ridgway R-2 (2590)

Rio Blanco BOCES (9125)

Roaring Fork RE-1 (1180)

Rocky Ford R-2 (2530)

Salida R-32 (0500)

San Juan BOCES (9050)

San Luis Valley BOCES (9055)

Sanford 6J (0560)

Sangre De Cristo RE-22J (0110)

Santa Fe Trail BOCES (9150)

Sargent RE-33J (2750)

School District 27J (0040)

Sheridan 2 (0123)

Sierra Grande R-30 (0740)

Silverton 1 (2820)

South Central BOCES (9060)

South Conejos RE-10 (0580)

South Routt RE 3 (2780)

Southeastern BOCES (9075)

Springfield RE-4 (0250)

St Vrain Valley RE 1J (0470)

Steamboat Springs RE-2 (2770)

Strasburg 31J (0060)

Stratton R-4 (1480)

Summit RE-1 (3000)

Swink 33 (2570)

Telluride R-1 (2830)

Thompson R2-J (1560)

Trinidad 1 (1580)

Uncompahgre BOCES (9145)

Upper Rio Grande School District C-7 (2730)

Ute Pass BOCES (9165)

Valley RE-1 (1828)

Vilas RE-5 (0260)

Walsh RE-1 (0230)

Weld County RE-1 (3080)

Weld County School District RE-3J (3090)

Weld RE-4 (3100)

Weld Re-8 Schools (3140)

Weldon Valley RE-20(J) (2505)

West End RE-2 (2190)

West Grand 1-JT (1340)

Westminster Public Schools (0070)

Widefield 3 (0990)

Wiggins RE-50(J) (2515)

Wiley RE-13 JT (2680)

Woodland Park RE-2 (3020)

Woodlin R-104 (3070)

Wray RD-2 (3210)

Yuma 1 (3200)