Project Transaction Controls
Last Updated: September 30, 2021 2:25:05 PM PDT
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See a list of account codes that are normally unallowable on federal awards.
=Codes are set up by Sponsored Projects Finance (SPF).
All federal and federal flow through awards are subject to codes. See the ranges.
List of account codes normally unallowable on federal awards
| Account code | Account description |
|---|---|
| 774900 | CBO Recurring Allocation |
| 774901 | OP Recurring Allocation |
| 774902 | VC/Dean Recurring Allocation |
| 774903 | Other Recurring Internal Xfr |
| 774904 | Recurring Revenue Sharing |
| 774950 | CBO One-Time Allocation |
| 774951 | OP One-Time Allocation |
| 774952 | VC/Dean One-Time Allocation |
| 774953 | Other One-Time Internal Xfr |
| 774954 | One-Time Revenue Sharing |
| 485000 | Misc Cash Receipts Revenue |
| 485000 | Misc Cash/Check Revenue |
| 485000 | Misc Credit Card/EBT Revenue |
| 485000 | Misc Dining Dollars Revenue |
| 485000 | Misc Triton Cash Revenue |
| 485000 | Misc PERQ Revenue |
| 485000 | Misc Summer Session Revenue |
| 531001 | General Liability Program GAEL |
| 770003 | UACP-UNALLOWABLE DIRECTS - Debit |
| 480000 | Private Gifts Revenue |
| 510000 | Undergrad Financial Aid Odd Year |
| 510000 | Undergrad International Student Aid |
| 510001 | Undergrad Financial Aid Even Year |
| 510002 | Undergrad Tuition and Fees |
| 510003 | Undergrad NSF REU Stipend |
| 511000 | Graduate Financial Aid Odd Year |
| 511001 | Graduate Financial Aid Even Year |
| 511002 | Graduate and Postdoc Aid/Fellowship |
| 511003 | Graduate Tuition and Fees |
| 511004 | Graduate NSF RET Stipend |
| 440000 | Miscellaneous Student Revenues |
| 163500 | CIP - Construction |
| 163500 | CIP - Consultants |
| 163500 | Facilities Management Services |
| 163500 | CIP - Landscaping |
| 163500 | CIP - Special Items |
| 163500 | Special Items Bond Premium |
| 163500 | Special Items Cost/Issue/Loan Fees |
| 163500 | Special Items Interest Expense |
| 163500 | Special Items Interest Income |
| 163500 | Special Items Other |
| 163500 | Special Items STIP |
| 163500 | Surveys, Plans, etc |
| 163500 | CIP - Utilities |
| 502000 | Medical - Management and Supervision Sal and Wages |
| 502100 | Medical - Technicians and Specialists Sal and Wages |
| 502200 | Medical - Registered Nurses Sal and Wages |
| 502300 | Medical - Licensed Vocational Nurses Sal and Wages |
| 502400 | Medical - Aides and Orderlies Sal and Wages |
| 502500 | Medical - Clerical and Other Administrative Sal and Wages |
| 502600 | Medical - Environmental and Food Service Sal and Wages |
| 502700 | Medical - Physicians Sal and Wages |
| 502800 | Medical - Non-Physician Medical Practitioners Sal and Wages |
| 502900 | Medical - Other Salaries and Wages |
| 503000 | Medical - Non-Productive, Vacation, Leave Sal and Wages |
| 503100 | Medical - Therapists and Others Sal and Wages - Medical |
| 503200 | Medical - Residents and Interns Sal and Wages |
| 503300 | Medical - Registry Nursing (Non-Employee) Sal and Wages |
| 503400 | Medical - Temp (Non-Employee) Sal and Wages |
| 503500 | Medical - Salary Payroll Clearing |
| 504500 | Elimination of Capitalized Sal and Wages |
| 505500 | UCRP Supplemnt Assessment-Interest |
| 522202 | Express Card - Default Account |
| 522204 | Petty Cash Reimbursements |
| 522700 | Federally Unchargeable Subscriptions and Memberships |
| 530000 | Collection Agency Fees |
| 530400 | Advertising Federally Unchargeable |
| 530700 | Legal Services |
| 532300 | Repairs and Alterations and Maintenance |
| 536300 | Gifts-Flowers,Tickets,Contributions |
| 536400 | Social Events and Program Activity |
| 536401 | Beverages Alcoholic (Incl Tax/Tip) |
| 536600 | Honoraria |
| 537000 | Impairment of Land |
| 537050 | Impairment of Parking Lot Improvements |
| 537100 | Impairment of Other Land Improvements |
| 537150 | Impairment of Infrastructure |
| 537200 | Impairment of Bldg/Imp: Service Concession Arrangements |
| 537250 | Impairment of Bldg/Imp: Student Housing Facilities |
| 537300 | Impairment of Bldg/Imp: Parking Structures |
| 537350 | Impairment of Bldg/Imp: Leasehold Improvements |
| 537400 | Impairment of Bldg/Imp: Other |
| 537450 | Impairment of Equipment |
| 537500 | Impairment of Software Greater Than $5M |
| 537600 | Impairment of Intangibles |
| 537650 | Impairment of Libraries and Collections |
| 537700 | Impairment of Special Collections |
| 539200 | Royalties |
| 539301 | Cancellation Due To Death--Other |
| 539302 | Loans Assigned To Fed Government |
| 539400 | Grant Payments Under BCRP and Similar Programs |
| 539500 | Fines, Penalties and Disallowances |
| 550000 | Utilities Maintenance and Repair |
| 550100 | Utilities - Natural Gas |
| 550200 | Utilities - Electricity |
| 550300 | Utilities - Water and Sewer |
| 550400 | Utilities - Other |
| 580000 | Interest Expense CP - Taxable |
| 580100 | Interest Expense CP - Tax Exempt |
| 580200 | Interest Expense Long Term Debt |
| 580400 | Interest Expense - Bank Loans |
| 580500 | Interest Expense - Interest Rate Swaps |
| 580600 | Interest Expense - Other Borrowings |
| 580700 | Amort of Premium-Revenue Bonds |
| 580800 | Amort of Premium-3rd Party Bond |
| 580900 | Amort Def Financing Cost-Rev Bonds |
| 580901 | Amort Def Financing Cost-3rd Party Bond |
| 730000 | Trnsfr MC/Campus - Salary and Wages |
| 731000 | Trnsfr MC/Campus - Other Employee Benefits |
| 732000 | Trnsfr MC/Campus - Professional Services |
| 733000 | Trnsfr MC/Campus - Medical Supplies |
| 734000 | Trnsfr MC/Campus - Other Supplies and Purchased Services |
| 735000 | Trnsfr MC/Campus - Insurance and Other Services |
| 750000 | Legal Support - OGC Recharge |
| 750100 | Legal - External Fees and Stlmnts From OGC |
| 750200 | UCOP Insurance Allocation (BSAS/GAEL) |
| 750300 | UCOP Assessment Fee |
| 750500 | Other UCOP Expense Allocations - Operating |
| 750600 | Interest Expense - Internal Loans |
| 770000 | Committee on Research Assessment Fee - Debit |
| 770000 | Facilities, Design and Constr Rchg - Debit |
| 770000 | Real Estate Lic Application Fee Recharge Debit |
| 770005 | Recharges Utilities-Electricity - Debit |
| 770005 | Recharged Utilities-Various - Debit |
| 770006 | Building Maintenance-Fac Mgmt Rechg- Debit |
| 770204 | Triton Plus Card Recharge - Debit |
| 770271 | Fac Club Recharge-Dues - Debit |
| 770273 | Fac Club Recharge-Social Catering - Debit |
| 770325 | Surplus Property Sales Recharge - Debit |
| 773027 | Employee Meals |
| 774000 | Internal Loan Program-Principal |
| 774001 | Internal Loan Program-Interest |
| 774002 | Internal Loan Program ILP Funding |
| 774003 | Dept Planned Coverage For Op Shortfall |
| 774004 | Operating Fund Transfer |
| 774005 | Year End Fund Collapse |
| 774006 | External Debt Service Payments |
| 774009 | Fund Balance Transfer (Debit/Credit) |
| 774010 | To/From Reserves |
| 774012 | STIP Transfer |
| 775000 | Recharge Income Self Supporting Activities - Credit |
| 777000 | Recharge Income Non SSA - Credit |
| 777001 | Community Care Session Fee Inc |
| 777002 | SOM Carepayment Revenue |
| 777003 | Commuity Care Carepayment |
| 777004 | Clinical Benefits Revenue |
| 777005 | PG Paid Services After OH - Credit |
| 777007 | Clinical Medical Directorship - Credit |
| 780010 | Intercampus Recharge Debit UCB |
| 780020 | Intercampus Recharge Debit UCSF |
| 780030 | Intercampus Recharge Debit UCD |
| 780040 | Intercampus Recharge Debit UCLA |
| 780050 | Intercampus Recharge Debit UCR |
| 780070 | Intercampus Recharge Debit UCSC |
| 780080 | Intercampus Recharge Debit UCSB |
| 780090 | Intercampus Recharge Debit UCI |
| 780100 | Intercampus Recharge Debit UCM |
| 780110 | Intercampus Recharge Debit UCOP |
| 780120 | Intercampus Recharge Debit ANR |
| 785010 | Intercampus Recharge Credit UCB |
| 785020 | Intercampus Recharge Credit UCSF |
| 785030 | Intercampus Recharge Credit UCD |
| 785040 | Intercampus Recharge Credit UCLA |
| 785050 | Intercampus Recharge Credit UCR |
| 785070 | Intercampus Recharge Credit UCSC |
| 785080 | Intercampus Recharge Credit UCSB |
| 785090 | Intercampus Recharge Credit UCI |
| 785100 | Intercampus Recharge Credit UCM |
| 785110 | Intercampus Recharge Credit UCOP |
| 785120 | Intercampus Recharge Credit ANR |
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