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Is the Expense Excludable?

The University is required to separately track “F&A Excludable” expenses for accounting purposes.  Facilities and Administrative expenses are those expenses that, while allowed by UNM Policy, are not allowed as an expense when UNM calculates Federal F&A rates every 4 years.  UNM must segregate these expenses so they can be removed from the F&A calculations when this rate is calculated.

Expenditures that are allowable by UNM Policy but are solely promotional are F&A Excludable. [See Federal Circular A-21 for a more detailed explanation.]  If you are unsure whether an expenditure is F&A Excludable, call your accountant or fiscal monitor and ask.  Below are F&A Excludable accounts and their use.

Account	Purpose
31B0-Food F&A Excludable	Alcoholic beverages.  Food expenses for entertaining, fund raising, and marketing.  Student Activities and Alumni Expenses.
37Y0-Supply Costs F&A Excludable	Supplies used for promotional activities.
39Y0-Travel F&A Excludable	Travel associated with lobbying, entertainment.
6350-Promotional Exp F&A Excludable Gen	Promotional items, gifts, and the costs of advertising and public relations designed solely to promote the University.
69Y0-Professional Service F&A Excludable	Services purchased for F&A excludable activities or items.