Using F&A Excludable Account Codes
Certain types of costs, although possibly allowable per UNM policy, must be excluded from the Facilities and Administrative (F&A) proposed rate calculation, per Office of Management and Budget (OMB) Circular A-21.
To ensure that these costs are excluded, specific account codes must be used for these “excludable” transactions. Therefore, when initiating DPEZs, Purchase Requisitions, and other documents for F&A excludable transactions, as always, department personnel should confirm that the correct account code is being used.
Some typical F&A Excludable expenses incurred by UNM departments are as follows. This is NOT an all-inclusive list of F&A Excludable transactions.
- Alcoholic beverages
- Commencement and convocation costs
- Entertainment costs
- Lobbying costs
- Costs of membership in civic, community, or social organizations
- Color advertisements for employment recruitment
- Student activity costs
Following is a list of F&A Excludable account codes available for use, with some examples of common UNM usages:
Acct |
Description |
Common Usage |
31B0 |
Food F&A Excludable Gen |
Alcohol; Food for entertaining, fund raising, alumni activities, marketing, lobbying; Office refreshments not consumed primarily by guests of UNM or at business meetings. |
37Y0 |
Supply Costs F&A Excludable |
Commencement supplies; Student activity costs; Alumni activities; Fundraising |
39Y0 |
Travel F&A Excludable |
Travel associated with entertaining; Lobbying; Cost of air travel that exceeds cost of lowest commercial discount airfare. |
62Y0 |
Telephone Charges F&A Excludable |
|
6350 |
Promotional Exp F&A Excludable Gen |
Advertising |
69Y0 |
Professional Service F&A Excludable |
|
75Y0 |
Repairs Maintenance F&A Excludable |
|
80A0 |
F&A Excludable Gen |
Membership in civic, community, or social organizations |
Please consult the appropriate Financial Services accounting office with questions regarding whether your particular transaction is F&A Excludable, and if clarification is needed regarding which account code to use:
Contract and Grant Accounting – Main Campus: 277-4721
Contract and Grant Accounting – HSC: 272-9383
Unrestricted Accounting – Main Campus: 277-2018
Unrestricted Accounting – HSC: 272-6266