CP 5-12a Indirect Cost Expenditures

DCC College Procedure 5-12a

APPROVED: January 7, 2019

EFFECTIVE DATE: January 7, 2019



This policy establishes guidelines for the spending of indirect costs (IDC) received from federal or state grants. In most grants, Dawson Community College is allowed to recuperate a percentage of grant spending as the indirect cost of grant functions. These costs may include:

  • a portion of the grant accountant’s payroll expenses
  • training and conferences for the grant accountant
  • continuation expenses related to grant-purchased equipment
  • ancillary expenses in facilities, IT, operations, or student services
  • other administrative costs

Expenditure of these funds must be approved by the Chief Financial Officer or his/her designee.

SCOPE: This policy applies to Dawson Community College.

PROCEDURES: The College President shall promulgate such procedures as may be needed to implement this policy.