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E and W Account Code Validation

If you manage funds for federal awards, find out about the account code validation process.

Prevent unallowable charges

The account code validation process helps departments track and prevent charges that may be questionable or not allowed on federal awards. As a fund manager, you must be aware of these expense transactions.

Two way to track questionable and unallowable expenditures

  1. E codes

    • As defined in Uniform Guidance or 2 CFR 200, some expense transactions are not normally allowed as direct charges on federal awards.
    • The E code application validates transactions and blocks specific transactions from posting to a fund at the point of entry.
    • The Office of Post Award Financial Services (OPAFS) assigns and maintains the list of E account codes.
    • If you think an exception is necessary for your fund, contact OPAFS . Only OPAFS can add or remove E codes on federal funds. For audit purposes, you must maintain documentation that supports the use of an E account code on your fund.
  2. W codes

    • Some expense transactions may be questionable as direct charges to a federal award.
    • A questionable transaction is allowed to post to the fund, but the W code application will attach a warning tag. These transactions appear on the Ledger Reviewer report in FinancialLink.
    • Departments are responsible for assigning W account codes to a specific index and reviewing tagged transactions for applicability to the award.
    • OPAFS has created a list of W account codes that have proven to be troublesome in the past. Please review this list to determine which account codes should be added to your funds.
    • OPAFS may review these and ask for justification of allowability to help protect you and the Principal Investigators in case of audit.

Codes assigned to your funds

See a list of E and Waccount codes assigned to your funds at any time.