(revised 2/23/09)
This is intended to provide information on the account codes available for food purchases, and for travel. Please see the Account Code definitions list located on this website under Forms, for a complete listing of operating ledger (revenue and expense) account codes, and their intended usage.
Food Account Codes:
31A0 Business Food-Local
Food consumed primarily by guests of the University, or at a business meeting, where food is incidental to the meeting. Food recorded in this account code is not associated with travel.
31B0 Food IDC Excludable
Food allowed on restricted indices (may require prior approval of sponsor); all payments for alcoholic beverages provided that they meet all other University requirements; food expenditures incurred while entertaining; fundraising; alumni activities and marketing; student activity costs incurred by student groups or other student activities unless specifically provided for in the sponsored agreement (see 40C0).
31M0 Recruitment Expense
Includes costs associated with On-Campus interview process such as
advertising "help wanted", employment agency, communication
expenses, meals for search committee incurred during candidates
campus visits, (Athlete, Faculty etc…) UBPP 4040
31M1 Staff Recruitment Expense
Includes costs associated with On-Campus interview process such as
advertising "help wanted", employment agency, communication
expenses, meals for search committee incurred during candidates
campus visits, (Staff Recruitment). UBPP 4040
3860 Business Meals and Hospitality
All business-related food expenses purchased for guests while traveling, excluding meal expense incurred in the recruitment process (see Recruitment Expense).
40C0 Food Services Gen
Includes the meal expenses specifically subsidized by funding agency for student participants. (example: restricted funds, athletic grants-in-aid)
4640 Participant Incentives
May include snacks when appropriate for participants taking part in a study or experiment. The best resource for determining whether food costs are allowable is the University Policies and Procedures Manual, Policy #4000. Also click here for additional guidelines that Unrestricted Accounting-Main follows regarding what types of meals and entertainment are allowable.
Travel Account Codes:
3800 In State Travel
Includes all of the In-State travel expenses incurred by employees while
traveling on behalf of UNM. Does NOT include Athletic Department staff
travel for scouting, recruiting, or team travel purposes, or employee
moving or relocation expenses. Specific allowable expenses include:
mileage to/from airport, vehicle rental, public transportation, fares,
parking fees, lodging, meals, & other misc. travel expense. UBPP 4030
3820 Out of State Travel
Includes all of the Out of State travel expenses incurred by employees
while traveling on behalf of UNM. Does NOT include Athletic Department
staff travel for scouting, recruiting, or team travel purposes, or employee
moving or relocation expenses. Specific allowable expenses include:
mileage to/from airport, vehicle rental, public transportation, fares,
parking fees, lodging, meals, & other misc. travel expense. UBPP 4030
3840 Foreign Travel
Includes all of the Foreign travel expenses incurred by employees while
traveling on behalf of UNM. Does NOT include Athletic Department staff
travel for scouting, recruiting, or team travel purposes, or employee
moving or relocation expenses. Specific allowable expenses include:
mileage to/from airport, vehicle rental, public transportation, fares,
parking fees, lodging, meals, & other misc. travel expense. UBPP 4030
3850 Foreign National Travel
Travel expenses incurred by a Foreign National (not an employee). Includes student travel. (UBPP 2180.)
38N0 Travel Recruiting
Transportation, lodging, and meal expenses of candidates for UNM
faculty or staff positions, while traveling to UNM campus. May include
expenses for spouse if deemed appropriate by Hiring Officer. Also used
for recording travel expenses of UNM employees traveling for faculty or
staff recruitment purposes. UBPP 4030 & 4040
38N1 Travel Recruiting Student
Travel, lodging, and meal expenses for student or student-athlete
candidates traveling to UNM campus. May include expenses for
spouse if deemed appropriate by Hiring Officer. Also used for recording
travel expenses of UNM employees traveling for student or student-athlete
recruitment purposes. UBPP 4030 & 4040
38P0 Travel Group
All Athletic team travel expenses, and student/teacher group travel expenses.
39Y0 Travel F&A Excludable
All travel expenses associated with lobbying, entertainment, or other F&A excludable activities.
39Z1 Travel Non UNM Employee-Non Foreign
Includes all of the travel expenses incurred by Non UNM employees
while traveling on behalf of UNM. Does NOT include Athletic Department
staff travel for scouting, recruiting, or team travel purposes, or employee
moving or relocation expenses. Specific allowable expenses include:
mileage (to/from airport, vehicle rental, public transportation, fares,
parking fees, lodging, meals, & other misc. travel expense. UBPP 4030
4080 Student Travel
Includes travel expenses specifically subsidized by funding agency. May
include travel to a conference site. Does not apply to athletic grant-in-aid.
Please contact the appropriate Financial Services Accounting Office for specific questions on account code usage.