List of Unallowable Expenditure Types

Certain expenses that are appropriate expenditures of University funds are ineligible for reimbursement by the federal government.

When coding an expense for an activity that is allowable to be paid with University funds, but unallowable for indirect cost recovery you must identify that expense as unallowable for reimbursement.

  1. Use the List of Unallowable Expenditure Types below to find the correct code.
  2. Select the correct expenditure type.
  3. Remember, use of these expenditure types in a transaction tells Stanford these expenses cannot be charged to the government as either direct or indirect costs. This maintains the integrity of the costs within the University‚Äôs accounting system.

The following are examples of unallowable expenses (according to OMB Circular A-21 and the Uniform Guidance). Unallowable expenses are coded by an expenditure type in Stanford's Oracle Financials. When a task represents an allowable activity, you must code individual expenditures within that activity as allowable or unallowable.

  • Advertising (only certain types are allowable)
  • Alcoholic beverages
  • Entertainment
  • Fundraising or Lobbying costs (see Fundraising Flowchart)
  • Fines and penalties
  • Memorabilia or promotional materials
  • Moving costs if employee resigns within 12 months
  • Certain recruitment costs, e.g., color advertising
  • Certain travel costs, e.g., first-class travel
  • Cash donations to other parties, such as donations to other universities, (small contributions for purposes of "Employee Morale," e.g., a donation in lieu of flowers at a memorial must be coded as Employee Morale)
  • Costs in excess of University severance policy
  • Interest payments, except certain interest specifically coded as paid to outside parties and authorized by Financial Management Services (FMS)
  • Memberships in civic, community or social organizations, or dining or country clubs (seldom reimbursable by Stanford)
  • Goods or services for the personal use of employees, including automobiles
  • Insurance against defects in Stanford's materials or workmanship
  • In Addition, Stanford University voluntarily treats the travel and subsistence expenses of University trustees as unallowable

 

 

ET ET Name Definition
51190 RBE UNALW SLRY OVER CAP 51190 REGULAR BENEFITS ELIGIBLE UNALLOWABLE SALARY OVER CAP- Regular Benefits Eligible Salary - Faculty: To record the portion of salary that exceeds a government mandated cap, such as the NIH salary cap.  This relates to the effort devoted to a sponsored project.  Use iJournals for adjustments of salary before 3/31/05; Labor Distribution Adjustments for salary after 4/1/05.
51925 UNALLOWABLE HOUSING UNALLOWABLE HOUSING-Unallowable Housing Assistance Supplements and the unallowable portion of the Housing Allowance Program (see 51920 for the allowable portion). Note, all amounts related to University Officers are unallowable.  Use iJournals for adjustments before 3/31/05; Labor distribution Adjustments for adjustments after 4/1/05.
52235 EMPLOYEE RECRUITMENT UNALW 52235 EMPLOYEE RECRUITMENT UNALLOWABLE- Charge recruitment costs that do not meet the test of reasonableness or do not conform with established University practices. Includes advertising using color printing, or which is excessive in size. For meals or food that include alcohol, charge alcohol to 52310. When purchasing alcoholic beverages as part of a meal or food the standard practice is to charge all tax and tip on the meal or food to 52310. Use 52325 where separate identification of alcohol independent of sales tax and tip is desired. Entertainment related to recruiting may be charged here rather than 52315. See 52260 and 52265 for employee moving costs. See Admin Guide 2.1.2, 12.2.2. Ref: Uniform Guidance 200.463, 200.423.
52240

EMPLOYEE MORALE

Generally not chargeable to Federal sponsored awards

52240 EMPLOYEE MORALE-Costs in accordance with established University practice for employee morale. For example, costs of employee service and retirement awards, recognition, flowers, retirement party food, and recreational activities incurred in accordance with Stanford's customs and practices for the improvement of working conditions, employer-employee relations, employee morale, and employee performance. For meals or food that include alcohol, charge alcohol to 52310. When purchasing alcoholic beverages as part of a meal or food the standard practice is to charge all tax and tip on the meal or food to 52310. Use 52325 for tax and tip on meals or food that include alcoholic beverages where separate identification of alcohol independent of sales tax and tip is desired. Employee morale cannot be charged to Federal sponsored awards. See Admin Guide 5.4.3, 2.2.10.
52255 MEMBERSHIP DUES/FEES UNALW 52255 MEMBERSHIP DUES AND FEES UNALLOWABLE: Unallowable membership fees and dues, such as social, dining and country club dues, and memberships in organizations whose primary purpose is lobbying. Memberships in civic or community organizations are unallowable unless prior approval is obtained by the Federal sponsoring agency. Generally, membership fees and dues that are unallowable according to the Uniform Guidance are also not reimbursable by Stanford University, for example, Faculty Club dues. Ref: Uniform Guidance 200.454.
52265 EMPLOYEE MOVING UNALW 52265 EMPLOYEE MOVING UNALLOWABLE: Approved but excessive faculty/staff moving costs.  Includes moving expenses for a newly hired employee who resigns for reasons within the employee's control within 12 months after hire. See Admin Guide 2.1.20 for portions that are tax reportable. Use 52260 for allowable portion. Ref: Uniform Guidance 200.463, 200.464
52310 ALCOHOLIC BEVERAGES UNALW 52310 ALCOHOLIC BEVERAGES UNALLOWABLE-Alcoholic beverages are unallowable and are charged to 52310. When purchasing alcoholic beverages as part of a meal or food the standard practice is to charge all tax and tip on the meal or food to 52310. Use 52325 for tax and tip on meals or food that include alcoholic beverages where separate identification of alcohol independent of sales tax and tip is desired. Charge allowable meal and food costs to 52410, 52420, 52355 or 52240. See Admin Guide: 5.4.2, 5.4.3. Ref: Uniform Guidance 200.423.
52315 ENTERTAINMENT UNALW 52315 ENTERTAINMENT UNALLOWABLE-Entertainment costs, including amusement, diversion, social activities, and associated costs such as tickets to shows or sports events, meals, lodging, rentals, transportation, and gratuities must be charged here. For meals or food that include alcohol, charge alcohol 52310. When purchasing alcoholic beverages as part of a meal or food the standard practice is to charge all tax and tip on the meal or food to 52310. Use 52325 where separate identification of alcohol independent of sales tax and tip is desired. Use 52240 for employee morale. If the activity is for instructional purposes use 52440. Use 52320 for fundraising meals or entertainment, 55190 for all lobbying expenses. See Admin Guide 5.4.2, 5.4.3, 12.1.2, 1.5.1. Ref: Uniform Guidance 200.438.
52320 FUNDRAISING MEAL ENTRTN UNALW 52320 FUNDRAISING MEAL ENTERTAINMENT UNALLOWABLE-All fundraising meals and entertainment MUST be coded here. Use 52430 for fundraising travel, 55185 for fundraising expenses other than meals, entertainment, and travel. Ref: Uniform Guidance 200.442.
52325 MEALS TAX & TIP UNALLOWABLE 2325 MEALS FOOD TAX & TIP UNALLOW-Optional expenditure type to charge all tax and tip for meals or food that include alcoholic beverages where separate identification of alcohol independent of sales tax and tip is desired. Standard practice is to charge all tax and tip for meals or food that include alcohol to 52310. Charge the alcohol portion of meals and food to 52310. Charge allowable meal and food costs to 52410, 52420, 52355 or 52240. If there is no alcohol with the meal or food all costs are charged to the same expenditure type as the meal or food. See Admin Guide: 5.4.2, 5.4.3. Ref: Uniform Guidance 200.423.
52355

FOOD

Generally not chargeable to Federal sponsored awards

52355 FOOD-All working meals, food purchased for meetings, staff training classes, in-house conferences, other food purchased for work including bottled water, coffee, tea, etc.  Food cannot be charged to Federal sponsored awards unless approved by the sponsoring agency. Meals purchased when traveling are charged as travel (524XX).  Charge alcoholic beverages to 52310. When purchasing alcoholic beverages as part of a meal or food the standard practice is to charge all tax and tip on the meal or food to 52310. Use 52356 for tax and tip on meals or food that include alcoholic beverages where separate identification of alcohol independent of sales tax and tip is desired. Fundraising and lobbying meals must be charged to 52320 and 55190.  See Admin Guide: 5.4.2. Ref: Uniform Guidance 200.423.
52415 DOMESTIC TRAVEL/LODGING UNALW 52415 DOMESTIC TRAVEL, LODGING UNALLOWABLE-Airfare costs in excess of the customary standard commercial airfare, travel by institution-owned, leased, or chartered aircraft including the cost of lease, charter, operation (including personnel costs), maintenance, depreciation, insurance, and other related costs including excessive lodging, meals, and food are unallowable. For unallowable meals or food that include alcohol, charge alcohol to 52310. When purchasing alcoholic beverages as part of a meal or food the standard practice is to charge all tax and tip on the meal or food to 52310. Use 52325 where separate identification of alcohol independent of sales tax and tip is desired. Use 52410 for allowable domestic travel. If documentation of the lowest available airfare is not available for a business class trip, the department charges one-third of the cost to allowable domestic travel 52410 and the remaining two-thirds to unallowable domestic travel 52415 and an unrestricted account/activity. Use 52430 for fundraising travel, 55190 for lobbying travel. Use 42446 for non-SU unallowable domestic travel expenses. See 52260 and 52265 for employee moving expenses. See Admin Guide 5.4.2, 5.4.3. Ref: Uniform Guidance: 200.474.
52425 FOREIGN TRAVEL/LODGING UNALW 52425 FOREIGN TRAVEL, LODGING UNALLOWABLE-Any trip that has a leg that begins or ends outside of the USA and its territories, where airfare costs are in excess of the customary standard commercial airfare, travel by institution-owned, leased, or chartered aircraft including the cost of lease, charter, operation (including personnel costs), maintenance, depreciation, insurance, and other related costs including excessive lodging, meals, and food are unallowable. For meals or food that include alcohol, charge alcohol to 52310. When purchasing alcoholic beverages as part of a meal or food the standard practice is to charge all tax and tip on the meal or food to 52310. Use 52325 where separate identification of alcohol independent of sales tax and tip is desired. Air travel on federally-sponsored projects usually requires flying on a U.S. airline (Fly America Act). Review sponsor terms and conditions for additional restrictions. Use 52420 for allowable foreign travel. If documentation of the lowest available airfare is not available for a business class trip, the department charges one-third of the cost to allowable foreign travel 52420 and the remaining two-thirds to unallowable foreign travel 52425 and an unrestricted account/activity. Use 52430 for fundraising travel, 55190 for lobbying travel. Use 52448 for non-SU unallowable foreign travel expenses. 5.4.2, 5.4.3. Ref: Uniform Guidance: 200.474.
52430 FUNDRAISING TRAVEL/LODGE UNALW 52430 FUNDRAISING TRAVEL, LODGING UNALLOWABLE-All Fundraising travel and lodging MUST be charged here. See 52320 for fundraising meals and 55185 for charging all other fundraising expenses. Ref: Uniform Guidance 200.442.
52446 NON-SU DOMESTIC TRAVEL UNALLOW 52446 NON-SU DOMESTIC TRAVEL UNALLOWABLE-Travel and lodging in the USA and its territories for individuals who are not Stanford employees or students, such as consultants, or guests that is in excess of the customary standard commercial airfare, travel by institution-owned, leased, or chartered aircraft including the cost of lease, charter, operation (including personnel costs), maintenance, depreciation, insurance, and other related costs including excessive lodging, meals, and food are unallowable. Unallowable domestic travel payments for human subject volunteers MUST be charged here. Travel and lodging expense related to organ donors MUST be charged to 54620. For unallowable meals or food that include alcohol, charge alcohol to 52310. When purchasing alcoholic beverages as part of a meal or food the standard practice is to charge all tax and tip on the meal or food to 52310. Use 52325 where separate identification of alcohol independent of sales tax and tip is desired. Use 52445 for non-SU allowable domestic travel. If documentation of the lowest available airfare is not available for a business class trip, the department charges one-third of the cost to non-SU allowable domestic travel 52445 and the remaining two-thirds to non-SU unallowable domestic travel 52446 and an unrestricted account/activity. Use 52430 for fundraising travel, 55190 for lobbying travel. See Admin Guide 5.4.2, 5.4.3. Ref: Uniform Guidance: 200.474.
52448 NON-SU FOREIGN TRAVEL UNALLOW 2448 NON-SU FOREIGN TRAVEL UNALLOWABLE-For individuals who are not Stanford employees or students, such as consultants, or guests whose trip has a leg that begins or ends outside of the USA and its territories, where airfare costs are in excess of the customary standard commercial airfare, travel by institution-owned, leased, or chartered aircraft including the cost of lease, charter, operation (including personnel costs), maintenance, depreciation, insurance, and other related costs including excessive lodging, meals, and food are unallowable. Unallowable foreign travel payments for human subject volunteers MUST be charged here. Travel and lodging expense related to organ donors MUST be charged to 54620. For meals or food that include alcohol, charge alcohol to 52310. When purchasing alcoholic beverages as part of a meal or food the standard practice is to charge all tax and tip on the meal or food to 52310. Use 52325 where separate identification of alcohol independent of sales tax and tip is desired. Air travel on federally-sponsored projects usually requires flying on a U.S. airline (Fly America Act). Review sponsor terms and conditions for additional restrictions. Use 52447 for non-SU allowable foreign travel. If documentation of the lowest available airfare is not available for a business class trip, the department charges one-third of the cost to non-SU allowable foreign travel 52447 and the remaining two-thirds to non-SU unallowable foreign travel 52448 and an unrestricted account/activity. Use 52430 for fundraising travel, 55190 for lobbying travel. See Admin Guide 5.4.2, 5.4.3. Ref: Uniform Guidance: 200.474.
531xx CAPITAL EQUIPMENT  purchases on Service Centers - see note --> Note: For Service Centers Only - CANNOT Direct Charge Capital Equipment!  If you are ever in doubt, do not guess. Contact your RFCS Service Center representative with questions!
54215 LEGAL FEES UNALW 54215 LEGAL FEES UNALLOWABLE-Unallowable legal fees including costs of  legal services incurred in connection with the defense or prosecution of certain criminal, civil and administrative proceedings, claims, appeals and patent infringements. See 54210 for allowable fees. Ref: Uniform Guidance 200.435
54225 ACCOUNTING FEES UNALW 54225 ACCOUNTING FEES UNALLOWABLE-Unallowable accounting fees including costs of accounting services incurred in connection with the defense or prosecution of certain criminal, civil and administrative proceedings, claims, appeals and patent infringements. See 54220 for allowable fees. Ref: Uniform Guidance 200.459, 200.435
54235 PROFESSIONAL SVCS UNALW 54235 PROFESSIONAL SERVICES UNALLOWABLE-Unallowable consulting fees for services other than legal (54215) or accounting (54225). Includes honoraria paid to non-SU individuals if unallowable. Use 54230 for allowable fees. Ref: Uniform Guidance 200.459, 200435
54315 ADVERTISING UNALW 54315 ADVERTISING COSTS UNALLOWABLE - Advertising costs, other than for employee recruitment are generally unallowable with the exception of costs listed in 54310. Costs incurred solely to promote the University are unallowable. See also 52230, 52235, 54520, 58315. Ref: Uniform Guidance 200.421, 200.442
55180 PROMOTIONAL MATERIALS UNALW 55180 PROMOTIONAL MATERIALS UNALLOWABLE-Memorabilia, Promotional Materials are unallowable. The cost is allowable if for employee morale, use 52240.  Promotional materials associated with fundraising are unallowable, use 55185. Ref: Uniform Guidance 200.421, 200.442
55185 FUNDRAISING UNALW 55185 FUNDRAISING UNALLOWABLE- Fundraising costs are always unallowable. Charge fundraising travel/lodging to 52430 and fundraising meals/entertainment to 52320. Ref: Uniform Guidance 200.442
55190 LOBBYING UNALW 55190 LOBBYING UNALLOWABLE-All costs related to lobbying, including travel and meals are unallowable. Ref: Uniform Guidance 200.450.
55195 SUPPLIES MATERIALS UNALW 55195 SUPPLIES MATERIALS UNALLOWABLE-Unallowable supplies and materials costs not captured elsewhere. Includes art and purchases of all appreciable property such as violins, harps, and pianos, even if cost is greater than $5,000.  Also used by the Development Office for donor funded expense.  See Admin Guide 3.1.4. Ref: Uniform Guidance 200.403-200.405.
56013 CHARITABLE DONATION UNALW 56013 CHARITABLE DONATION UNALLOWABLE-To record charitable donations and contributions made by Stanford University for purposes that assist in accomplishing its mission. Must be approved by the Controller's Office.  Ref: Uniform Guidance 200.434.
56015 STUDENT PROG SUPPORT UNALW 56015 STUDENT PROGRAM SUPPORT UNALLOWABLE - Support of non-Stanford programs in which Stanford University students are academically involved (i.e., ASSU, off-campus programs). Do not use for Stanford University programs which have a University PTA. (Transfer funds instead.)
56110 BAD DEBTS UNALW 56110 BAD DEBTS UNALLOWABLE-Losses (estimated or actual) arising from uncollectible debts outstanding; always unallowable. Ref: Uniform Guidance 200.426
56135 SPONSORED PROJ OVERDRAFT UNAL 56135 SPONSORED PROJECTS OVERDRAFT UNALLOWABLE - For sponsored project contract termination costs, or for small dollar (less than $500) cost overruns on completed grants or contracts. Ref: Uniform Guidance
56410 UNAL OTHER PENALTIES AND FINES 56410 OTHER PENALTIES AND FINES UNALLOWABLE-All fines and penalties resulting from violations of, or noncompliance with Federal, State and local laws and regulations.  NOTE:  parking tickets are not reimbursable by Stanford University.  See Administrative Guide Memo 5.4.3. Ref: Uniform Guidance 200.441, 200.445
58380

INTERDEPT CATERING

Generally not chargeable to Federal sponsored awards

58380 INTERDEPT CATERING-Interdepartmental Charge - Catering charges. Use 58385 for unallowable activity or unallowable portion (including alcohol). Food cannot be charged to Federal sponsored awards unless approved by the sponsoring agency.
58385 INTERDEPT CATERING UNALW 58385 INTERDEPT CATERING UNALLOWABLE-Interdepartmental Charge -UNALLOWABLE catering charges  (including alcohol).
58537

INTERDEPT FOOD

Generally not chargeable to Federal sponsored awards

58537 INTERDEPARTMENT FOOD-Interdepartmental Charge - Includes working meals, other food purchased for work, bottled water, coffee, tea, etc. Food cannot be charged to Federal sponsored awards unless approved by the sponsoring agency.
58620 INTERDEPT INT EXP UNALLOW 58620 INTERDEPT INTEREST EXPENSES UNALLOWABLE-Interdepartmental Charge - UNALLOWABLE - Controller's Office use only.  For internal interest charged -- expendable fund pool rate, long-term rate or accounts receivable rate.  Ref: Uniform Guidance 200.449
58630 INTERDEPT INT MARKUP UNALLOW 58630 INTERDEPT INTERNAL MARKUP UNALLOWABLE-Interdepartmental Charge -Controller's Office use only.  Recovery of Internal Advances to/from Debt Pool.  For interest on equipment or for building construction.  Ref: Uniform Guidance 200.449
58640 INTERDEPT INT PREMIUM UNALLOW 58640 INTERDEPT INTEREST PREMIUM UNALLOWABLE-Interdepartmental Charge. Controller's Office use only.  For interest on equipment or on building construction.  See also 58620. Ref: Uniform Guidance 200.449
59415

SHC CATERING FOOD SVC

Generally not chargeable to Federal sponsored awards

59415 SHC CATERING FOOD SERVICE-Intercompany charge from SHC - Catering costs. Food cannot be charged to Federal sponsored awards unless approved by the sponsoring agency.
59420 SHC UNALLOW CATERING 59420 SHC UNALLOWABLE CATERING-Intercompany charge from SHC - UNALLOWABLE catering costs (unallowable purpose or any alcohol).  Use 59415 for allowable SHC catering.
59915

LPCH CATERING FOOD SVC

Generally not chargeable to Federal sponsored awards

59915 LPCH CATERING FOOD SERVICE-Intercompany charge from LPCH - Catering costs. Food cannot be charged to Federal sponsored awards unless approved by the sponsoring agency.