The unrestricted indirect cost rate is utilized on the SHARS Cost Report as well as the MAC Report to capture reimbursement for administrative costs. In order for districts to benefit from an Indirect Cost Rate, School districts must request an indirect cost rate each year by completing and submitting the Indirect Cost Rate Proposal (ICRP) Additional Costs Workbook (ACW).

The deadline for requesting an ICR for the 2022-2023 school year is JANUARY 19, 2022.

For instruction guides and workbooks,  please visit the TEA website https://tea.texas.gov/finance-and-grants/grants/federal-fiscal-compliance-and-reporting/indirect-cost-rates .  For questions about the indirect cost rates process and/or the ICRP ACW, please email compliance@tea.texas.gov.