APPROVED INDIRECT COST RATES FOR
COUNTY BOARDS OF EDUCATION
FOR THE 2009-10 YEAR
County
Restricted
Rate
Nonrestricted
Rate
Barbour
Berkeley
Boone
Braxton
Brooke
2.10%
4.01%
5.86%
3.49%
4.31%
13.76%
17.51%
27.15%
17.25%
22.48%
Cabell
Calhoun
Clay
Doddridge
Fayette
1.27%
0.66%
3.26%
3.41%
3.99%
12.60%
15.73%
10.03%
18.96%
14.51%
Gilmer
Grant
Greenbrier
Hampshire
Hancock
1.12%
4.05%
2.09%
0.00%
1.54%
19.61%
13.59%
12.71%
11.68%
16.85%
Hardy
Harrison
Jackson
Jefferson
Kanawha
1.33%
2.25%
2.26%
3.93%
2.36%
20.33%
18.99%
19.42%
15.27%
20.04%
Lewis
Lincoln
Logan
Marion
Marshall
4.31%
4.81%
2.18%
4.04%
3.39%
25.73%
20.78%
13.34%
21.21%
13.43%
Mason
McDowell
Mercer
Mineral
Mingo
1.50%
2.67%
1.15%
3.36%
3.09%
12.20%
20.30%
15.51%
18.02%
16.41%
Monongalia
Monroe
Morgan
Nicholas
Ohio
2.47%
4.00%
1.09%
2.04%
2.67%
16.42%
18.01%
18.85%
9.53%
15.99%
Pendleton
Pleasants
Pocahontas
Preston
Putnam
0.00%
6.74%
0.00%
0.98%
5.33%
15.56%
19.08%
14.49%
16.98%
15.18%
Raleigh
Randolph
Ritchie
Roane
Summers
2.96%
2.54%
1.16%
2.99%
4.28%
16.49%
15.38%
20.42%
16.27%
8.73%
Taylor
Tucker
Tyler
Upshur
Wayne
3.05%
1.59%
4.68%
2.42%
4.21%
14.19%
14.82%
23.96%
17.18%
14.11%
Webster
Wetzel
Wirt
Wood
Wyoming
1.96%
3.17%
3.63%
2.55%
0.00%
23.28%
19.27%
14.05%
17.88%
16.00%
State Average
2.73%
16.86%
OSF2
07/02/09
Approved Indirect Cost Rates 10
-1-
APPROVED INDIRECT COST RATES FOR
REGIONAL EDUCATION SERVICE AGENCIES AND
MULTI-COUNTY VOCATIONAL CENTERS
FOR THE 2009-10 YEAR
REGIONAL EDUCATION SERVICE AGENCIES
Fiscal
Agent
AGENCY
Restricted
Rate
Berkeley
RESA VIII
7.30%
7.30%
Cabell
RESA II
7.30%
7.30%
Kanawha
RESA III
7.30%
7.30%
Marion
RESA VII
7.30%
7.30%
Nicholas
RESA IV
7.30%
7.30%
Ohio
RESA VI
7.30%
7.30%
Raleigh
RESA I
7.30%
7.30%
Wood
RESA V
7.30%
7.30%
7.30%
7.30%
Average - RESAs
Nonrestricted
Rate
MULTI-COUNTY VOCATIONAL CENTERS
Fiscal
Agent
Restricted
Rate
AGENCY
Nonrestricted
Rate
Berkeley
James Rumsey
4.01%
17.51%
Calhoun
Calhoun-Gilmer
0.66%
15.73%
Grant
South Branch
4.05%
13.59%
Harrison
United
2.25%
18.99%
Jackson
Roane-Jackson
2.26%
19.42%
Pleasants
PRT
6.74%
19.08%
Upshur
Fred W. Eberle
2.42%
17.18%
3.20%
17.36%
Average - MCVCs
Note: (1) For the 2009-10 year, each RESA is to use the indirect cost rate of the state department. Each
MCVC is to use the indirect cost rate of the fiscal agent county of the MCVC. Separate rates were not
approved due to inconsistencies with the rates among the entities and from the prior year.
OSF2
07/02/09
Approved Indirect Cost Rates 10
-2-