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Using F&A Excludable Account Codes

Certain types of costs, although possibly allowable per UNM policy, must be excluded from UNM’s “Facilities and Administrative” (F&A) proposed rate calculation, per Federal Regulations.  Refer to 2 CFR Part 200 ("Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards").  Information on excludable costs begins with section 200.420 under “General Provisions for Selected Items of Cost”.

To ensure that these costs are properly excluded from the F&A calculation proposal, specific account codes must be used for these “excludable” transactions.  Therefore, any payment request or other transaction for items that are noted as F&A excludable, 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 in Banner, 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