Notes to SEFA
As the agency authorized by the United States Department of Education to approve California kindergarten through grade twelve (K–12) local educational agency (LEA) indirect cost rates, the California Department of Education (CDE) has reviewed the 2024-25 standardized account code structure (SACS) expenditure data and has finalized the approved indirect cost rates. The rates are for use, as allowable, with 2024-25 federal and state programs. As such the district may not use the de minimis rate. The District has not elected to use the de minimis indirect cost rate of up to 15 percent.