Part III - UNM Finance: Practical Applications

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Standard Accounting Resource Manual (SARM)

MSC 0000 00
1 University of New Mexico
Albuquerque, NM 87131

Travel or Food Expense

Food Expense

Food expense generally belongs in one of the following accounts:

31A0-Business Food-Local
Food consumed LOCALLY, primarily by staff, faculty, and their UNM guests in situations where the meal is incidental to the meeting, lecture, etc. Examples: refreshments for staff (or students) during a day-long retreat, conference, or training session, a meal with a guest speaker, snacks for volunteers at Popejoy events. Please provide detailed list with names, companies, job titles if < 20 attendees.  Provide a general list of who participated where they were from if there were more than twenty attendees.

31B0-Food IDC Excludable Gen
All alcohol.  Food for student activities (that are not instruction-related), and marketing, entertaining, fundraising, and promotional activities. Events involve the public/community/ students.  Examples: BBQ social hour with students and faculty; luncheon with potential donors, entertaining the Brazilian Trade delegation; dinner with grad students and guest speaker. Please provide detailed list with names, companies, job titles if < 20 attendees.  Provide a general list of who participated and where they were from it there were more than twenty attendees.

31M0-Recruitment Expense Gen
Food purchased for faculty recruitment.  Provide names, companies, job titles.  Account is not just for food..

3860-Bus Meals and Hospitality Gen
All business related food expenses, (excluding meal expense incurred in the recruitment process) incurred by UNM Employees while traveling.  This account is under the Travel subcategory.  No local food expenses belong in this account.

40C0-Food Services Gen
C&G grants, normally, or Athletics.  Includes meal expense specifically subsidized by funding agency for student participants. Please provide detailed list with names, description.

Travel Expense

Travel expense generally belongs in one of the following accounts:

3800-In State Travel Gen
Includes all in-state travel expenses incurred by employees while traveling on behalf of UNM with the exception of Athletic Department staff.  Specific allowable expenses include mileage to/from airport, vehicle rental, public transportation, fares, parking fees, lodging, meals, & other misc. travel expense.

3820-Out of State Travel Gen
Includes all of the Out of Sate travel expenses incurred by employees while traveling on behalf of UNM.  Does NOT include Athletic staff travel.  Specific allowable expenses include mileage to/from airport, vehicle rental, public transportation, fares, parking fees, lodging, meals, & other misc. travel expense. 

3840-Foreign Travel Gen
Includes all of the Foreign travel expenses incurred by employees while traveling on behalf of UNM.  Does NOT include Athletic staff travel.  Specific allowable expenses include mileage to/from airport, vehicle rental, public transportation, fares, parking fees, lodging, meals, & other misc. travel expense.

3850-Foreign Visitor to UNM Travel Gen
Travel expenses incurred by a Foreign Visitor to UNM (not an employee)  Includes student travel.

3860-Business Meals and Hospitality Gen
All business related food expenses, (excluding meal expense incurred in the recruitment process) incurred by UNM Employees while traveling.  This account is under the Travel subcategory.  No local food expenses belong in this account.

38N0-Travel Recruiting Gen
Transportation, lodging, meal expense for candidates traveling to UNM campus can include spouse if deemed appropriate by Hiring Officer.

38N1-Travel Recruiting Student
Travel, lodging, meal expense for candidates traveling to UNM campus.  Can include spouse if deemed appropriate by Hiring Officer or Recruiting trips by Athletics.

38P0-Travel Group Gen
Includes all Team Travel and Student/Teacher Group travel such as transportation, lodging, meal expense.

39Y0-Travel IDC Excludable
Travel expenditures associated with lobbying, entertainment or other IDC excludable costs.

39Z1-Travel Non UNM Employee-Non Foreign
Includes all of the travel expenses incurred by Non UNM employees while traveling on behalf of UNM.  Does NOT include Athletic Department staff travel.  Specific allowable expenses include mileage to/from airport, vehicle rental, public transportation, fares, parking fees, lodging, meals, & other misc. travel expense.

4080-Student Travel Gen
Includes travel expenses specifically subsidized by funding agency.  May include travel to a conference site.  Does not apply to athletic grant-in-aid.