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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:

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. 

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