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Finance & Accounting

BPM-211 Expenditure Accounts

Revised June 30, 2004

Coding Expenditure Transactions

All accounting forms must be coded to identify the kind of expenditure. Refer to the web site www.umsystem.edu/ums/fa/controller/peoplesoft/acctlist.xls
for the detail of the Expenditure accounts. The range of accounts for expenditures is 600000 through 994000.

 

A-21 Exclusions

Office of Management and Budget (OMB) Circular A-21 requires universities to separately identify certain costs so that they may be excluded from the Facilities and Administrative (F&A)
(indirect) cost rate calculations. If an expenditure is allowable under University of Missouri policy but unallowable by OMB Circular A-21, it must be paid in the appropriate expense category using special PS Account. It is the responsibility of each department in the University to identify the expenditures that are unallowable under OMB Circular A-21 and to assign appropriate account. The accounts are:

721900 - Business travel A-21 exclusion,

722600 - F/S trng & dev A-21 exclusion,

723500 - Postage A-21 exclusion,

724900 - Telephone A-21 exclusion,

725500 - Marketing A-21 exclusion,

726100 - Insurance A-21 exclusion,

727300 - Copy service A-21 exclusion,

734100 - Supplies A-21 exclusion,

741610 - Rent/Lease Office A-21 exclusion,

743300 - Other dept exp A-21 exclusion and

751400 - Profess Serv A-21 exclusion.