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Inter-Departmental Charges (IDC)

When a department provides goods or services to another department, the costs are allocated through the interdepartmental charge (IDC) mechanism. The IDC form documents both the charges being generated and the appropriate approval for such charges. The servicing department must keep a copy of the receiving department’s request for goods/services and authorization for billing on file. At the end of each month, each servicing department should complete the IDC as follows. Forms can be ordered through Standard Register; request item code 0326-00.

1. Enter IDC vendor code. This is the servicing department’s vendor code. If unknown, or if an IDC is being submitted for the first time, leave this field blank. Accounts Payable will assign this number for you.
2. Enter month for which the IDC is being submitted.
3. Enter brief description or explanation of the charge.
4. Enter month, day and year of the charge.
5. Enter cost center to be charged for expense (charge code).
6. Enter your departmental invoice or tracking number. This is an optional field that will appear in the Invoice Number column on the Accounts Payable Distribution.
7. Do not enter voucher number; this is for Accounts Payable use only.
8. Place an X in Unallowable Indicator column, if applicable.
   · Unallowable costs may not be charged to the 080 Sponsored Programs division.
   · Unallowable costs may be charged to the 030 Corporate Services, 060 CGS, 100
   JMC and 500 CHP divisions. An X must be placed in the Unallowable Indicator
   column. Costs may be charged to other University divisions.
   · Refer to TJU Policy #103.21 for a more detailed explanation.
   · It is the responsibility of the department receiving the charge to notify the
   department processing the IDC of costs deemed unallowable by the federal
   government.
9. Enter amount charged to the cost center referenced.
10. On the last line:
    · Enter the month, day and year of the credit to your cost center.
    · Enter cost center to be credited.
    · Enter amount to be credited to your cost center. Note that this amount must
    equal the total amount of the charges above it. Incorrect totals will be returned to
    the originator.
11. Enter originating department’s name.
12. Enter the name of the person originating the IDC, date form is completed and telephone extension of the person completing the form.
13. Obtain appropriate administrative approvals.
14. Enter the number of the page and total number of pages submitted.

Get a Copy of the Inter-Departmental Charges (IDC) Form