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E Account Codes (Usually Unallowable)

See a list of error account codes that are normally unallowable on federal awards.

The E (error) account code list is part of the account code validation process. E account codes are set up by the Office of Post Award Financial Services (OPAFS).

All federal and federal flow through awards are subject to E codes. See the ranges.

List of E account codes normally unallowable on federal awards

Account code Account description Explanation
637120 Building maintenance - facility management recharge Costs associated with maintaining campus facilities which are not generally limited to research activities. For this cost to be acceptable as a direct charge to a federal award, specific language in the award must stipulate this provision or written special approval from the awarding agency must be obtained.
637121 Facilities, design, and construction recharge Cost associated with the design and construction of a University facility. For this cost to be acceptable as a direct charge to a federal award, specific language in the award must stipulate this provision or written special approval from the awarding agency must be obtained.
637156 Purchased trash removal Cost associated with the removal of trash from University sites. Trash would include paper products, glass materials and non-recyclable metal scraps. For this cost to be acceptable as a direct charge to a federal award, specific language in the award must stipulate this provision or written special approval from the awarding agency must be obtained.
637162 Repairs and maintenance for buildings and grounds Cost associated with maintaining and repairing the University's facilities and landscape. For this cost to be acceptable as a direct charge to a federal award, specific language in the award must stipulate this provision or written special approval from the awarding agency must be obtained.
637220 Dues/ membership - professional and technical Individual dues/subscriptions are unallowable
637259 Advertising - events and promotional Cost of advertising media and corollary administrative costs. Advertising media include magazines, newspapers, radio and television programs, direct mail, exhibits, and the like.
637286 Dues/ subscriptions Individual dues/subscriptions are unallowable 
637450 Fines, penalties, and disallowances Cost resulting from violations of, or failure of institutions to comply with federal, state, and local or foreign laws and regulations.
637451 Legal judgments and settlements Cost resulting from payment of claims in any criminal, civil or administrative proceedings.
637452 Cost of legal proceedings Cost of legal services whether performed by in-house or private counsel and cost incurred in connection with any criminal, civil or administrative proceedings.
637455 Gifts - flowers, tickets, and contributions Cost of gifts or flowers regardless of the occasion, and tickets to events. Cost of contributions made by the university regardless of the recipient.
637465 Meals - parties and social events Cost of entertainment including amusement, diversion, and social activities and any costs directly associated with such costs (tickets to shows or sports events, meals, lodging, rentals, transportation, and gratuities).
637466 Meeting costs - parties and social events Cost of meetings for social activities including costs such as meals, lodging, rentals, transportation and gratuities.
637480 Dues/ memberships - civic and social Cost of membership in any civic, community or social organizations.
637481 Subscriptions - general interest Cost of subscriptions to publications that are not research related.
637506 Off-Site Clin Tr (NO IDC)
637900 Honoraria A payment to confer distinction on or to symbolize respect, esteem or admiration for the recipient of the honorarium. A payment for services rendered, such as speaker's fee for the recipient is generally allowable.
637930 General liability program Assessment to non-federal funds to fund the general liability program, which pays for claims filed against the University.
638001 General books - paperback Cost of any books that are of general interest and are not research related.
638014 Cost of items purchased from UCSD Surplus store Costs associated with the disposal of surplus UCSD property.
638051 Office furniture and accessories Use of office equipment and accessories are not generally limited only to research, medical, scientific or other technical activities. Written special approval must be obtained from the sponsoring agency before it can be direct charged to the project.
638090 Triton Cash Card recharge  
638173 Beverages - alcoholic Cost of alcoholic beverages such as wine, liquor, beer, etc.
638191 Catering services - parties and social events Cost of catering services which includes meals, setup, service charge, rental, gratuities, etc., for social events.
638197 Faculty Club recharge - social catering Cost of catering services which includes meals, setup, service charge, rental, gratuities, etc., for social events.
693900 - 693999 Recharge income