Food and Travel Account Codes
(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

Meals for search committee incurred during candidate visits for faculty or athlete recruitment.

 

31M1   Staff Recruitment Expense

Meals for search committee incurred during candidates campus visits for staff recruitment.

 

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 General Accounting follows regarding what types of meals and entertainment are allowable.

 

Travel Account Codes:

 

3800    In State Travel

All travel expenses incurred by UNM employees while traveling within the state of New Mexico.

 

3820    Out of State Travel

All travel expenses incurred by UNM employees when their destination is one of the United States, other than New Mexico.

 

3840    Foreign Travel

All travel expenses incurred by UNM employees when their destination is outside of the United States.

 

3850    Foreign National Travel

            Travel expenses incurred by a Foreign National (not an employee).

Includes student travel.  (UBPP 2180.)

 

38N0   Travel Recruiting

            Travel expenses for employment candidates traveling to the UNM campus.

 

38N1   Travel Recruiting Student

Travel expenses for student candidates traveling to the UNM campus; includes Athletics recruiting trips.

 

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

All travel expenses incurred by non-foreign individuals who are not UNM employees, for traveling on behalf on UNM (guest lecturers, etc.).

 

4080    Student Travel

Student travel expenses to conference sites, etc.  Includes travel expenses specifically subsidized by funding agency.

 

Please contact the appropriate Financial Services Accounting Office for specific questions on account code usage.