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.