Section 33338 Of Article 2. Finances From California Education Code >> Division 2. >> Title 2. >> Part 20. >> Chapter 3. >> Article 2.
33338
. (a) The department or any other state agency that
administers a grant or allocation of state funds to a school district
shall allow an indirect cost rate that is not less than the indirect
cost rate established by the department, unless a lower rate is
required by law.
(b) For purposes of this section, the following terms have the
following meanings:
(1) "Direct cost" means a cost that provides measurable, direct
benefits to a particular program of an agency. Direct costs of a
local educational agency include, but are not necessarily limited to,
salaries and benefits of teachers and instructional aides, costs for
purchasing textbooks and instructional supplies, and costs for
providing pupils with counseling, health services, and
transportation.
(2) "Indirect cost" means the agencywide, general management cost
of the activities for the direction and control of the agency as a
whole. Indirect costs include, but are not necessarily limited to,
administrative activities necessary for the general operation of the
agency, such as accounting, budgeting, payroll preparation, personnel
services, purchasing, and centralized data processing.
(3) "Indirect cost rate" means the indirect cost rate established
by the department for each school district.
(4) "School district" has the same meaning as defined in
subdivision (d) of Section 12000.