Allowable Expenditure Summary by Fund Source

Page last updated

08/26/2024

The following table outlines specific categories of common Business-Related expenditures and the fund sources where they are generally allowed, assuming all other requirements for Allowable Expenditures are met. Exceptions may occur if the expenditure is specifically allowed or prohibited by the source of funding, such as donors or sponsors. The terms of individual contracts and grants may also contain restrictions or require sponsor preapproval for certain types of expenditures. Therefore, not all categories of restricted expenditures are listed. Refer to the appropriate Fund Accountant for details.

EXPENDITURE CATEGORY	STATE ACCOUNTS	SPONSORED ACCOUNTS	LOCAL ACCOUNTS
Administrative salaries	Allowed	Restricted⁽¹⁾	Allowed
Business Meals ⁽³⁾ Code to Object Code 5175 Alcohol cannot be reimbursed using any University funds.	Not Allowed	Restricted⁽⁴⁾	Restricted⁽²⁾
Certain kitchen appliances Limited to refrigerators, freezers, and microwave ovens for department use. Limitation does not apply to appliances used to prepare food for resale.	Allowed	Not Allowed	Allowed
Employee Recognition	Not Allowed	Not Allowed	Allowed
Employee recruiting⁽⁵⁾ Expenses incurred to recruit a prospective University employee, including airfare, transportation, lodging, meals, and other necessary expenses related to the job interview or recruiting process.	Restricted⁽⁶⁾	Restricted⁽¹⁾	Allowed
Food (other than Business Meals)⁽⁷⁾	Allowed	Restricted⁽⁴⁾	Allowed
Local telephone or Technology Allowances	Allowed	Not Allowed	Allowed
Office supplies	Allowed	Restricted⁽¹⁾	Allowed
Postage	Allowed	Restricted⁽¹⁾	Allowed
Professional organization dues⁽⁸⁾	Allowed	Restricted⁽¹⁾	Allowed
Registration fees at conferences	Allowed	Allowed	Allowed
Research/Business moving expenses	Allowed	Restricted⁽¹⁾	Allowed
Student recruitment promotional items Code to Object Code 5620	Not Allowed	Restricted⁽¹⁾	Restricted⁽⁹⁾
Subscriptions and books (if job-related)	Allowed	Restricted⁽¹⁾	Allowed
Water provided in public areas Considered Business Meals on Object Code 5175. Bottled water for employees is Unallowable.	Not Allowed	Not Allowed	Allowed

Account Ranges

State Accounts	Sponsored Accounts	Local Accounts
1000000 – 1599999	3000000 – 4999999	1600000 – 1999999 2000000 - 2999999 5000000 - 5999999

There are some Account numbers, established prior to 2011, that do not fall in the correct range. All new Accounts should conform to the correct number range. Additional details on Account number ranges and Sub-Funds can also be found in the Fund-SubFund Table.