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Guideline FNG05 Expenditures Guidelines for Costs Not Allowable Under OMB Circular A-21

The above policy outlines the procedures to be followed in excluding expenses which are not allowable under federal costing guidelines. X-codes expenses are excluded from the University’s overhead calculation

Due to their function, some accounts are 100% x-coded: Development, Alumni Relations, the Student Center and Recruiting.

When do I need to X-code?

  2. X-coding occurs in the FANS window... "X Excluding Amount__________" or in ERS by selecting the x-coding indicator on the report header. If a single expense/expenses needs to be x-coded in ERS you may select the expense in the allocations and select (YES) in the drop down box under (x-code allocation) for that expense (see below).
  3. Even if charge has been resolved, it can still be x-coded through the ICAG screen, please contact the Finance Office.

The following items must be X-coded:

  • Group meeting/Group Meal expenses if only University employees are in attendance-no visitors.
  • Tables for your group at a function such as Martin Luther King Day.
  • Expenses related to marketing, fundraising, promotional events, etc.
  • Costs in support of alumni activities or student activities
  • Student Activities/Student Services - such as Intramural activities, student clubs, student publications, payments to ASA (Associated Student Activities) in support of student activities
  • Lobby costs on memberships must be x-coded. Check the organization website for disclosure of their portion of dues for lobbying. If they specify the percent or amount this is what is x-coded. If you cannot determine an amount, then 50% of the membership should be x-coded.
  • Regalia.
  • Employee Awards and Recognition Activities Costs of Employee Awards and all expenditures related to Reward and Recognition Activity MUST be x-coded. Remember that only those Reward and Recognition activities that are part of an official program are permitted.
  • Marketing/Public Relations - this includes brochures related to recruitment of students.
  • Advertising
    • Ads for Student recruitment 100%
    • Ads for the recruitment of graduate assistants (50%)/fellows (100%) and post-doctoral fellows (100%)
    • NO x-coding for faculty searches and ad/searches for faculty and staff
  • Student recruitment and retention costs
    • Undergraduate recruiting x-coded at 100%
    • Graduate Assistant recruiting x-coded at 50% because they are considered 50% student and 50% employee.
    • Recruiting of Pre-Doctoral/Post Doctoral Fellows x-coded 100%.
    • Scholars are not students, therefore no recruting should be x-coded J.42.
  • Miscellaneous meeting supplies for future meetings-coded as a 329-should be x-coded 25%
  • Taxable allowable for business use on employee owned Cell Phones. X-coding is needed given that no substantiation of the calls made or text messages received is required to support the allowance.
  • Allocation and X-coding

    Allocating to distribute expenses to one or more accounts and to X-code specific amounts.

Updated 3/14/2016