5. When filling out the On-line Application Line Item page what figure is Indirect Cost applied against?

Indirect Cost can be applied against all line items except Indirect Cost and Capital Outlay. E.g., if the project subtotal equals $1,000 and the LEA’s Indirect Cost Rate (ICR) is 6.25%, the LEA can apply 6.25% against that $1,000 of anticipated expenditures. If the final project subtotal expenditures do not reach $1,000, the Indirect Cost line item must be reduced in direct proportion. Care must also be taken not to exceed programmatic limits.

See the Indirect Cost FAQ section for more information.