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