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Expenditures for fees and costs charged by an agent or agency for the collection of university debts.

Expenditures or charges for administrative support provided under contract or by another university office.

Expenditures for follow-up collection procedures performed on delinquent Federal loans. Does not include routine monthly billing services or collection agency costs.

Expenditures for services provided by doctors, dentists, accountants, evaluators and others performing professional services for the university on a contractual basis. Note: attorneys, engineers, architects and consultants fees have separate account codes.

Expenditures for services provided by consultants performing consulting services for the university on a contractual basis.

Expenditures for services or costs of guest speakers, lecturers, artists etc., individuals conducting national tests and examinations and others performing short term educational services for the university. Generally for services of a one-time nature and for periods of less than a week. The individual must be set up on the Payroll System if an employee/employer relationship exists.

Expenditures for catering traditional and/or special ceremonies, convocations, or celebrations of importance to the campus for the public in accordance with the university guidelines on representational allowances. Such events are commencement activities, convocations, student honors, parent's day, etc. The cost of alcoholic beverages must not be charged to this account code. Do not use this account code with restricted or matching funds.

Travel for nonemployees (volunteers, guest speakers, collaborators, etc.) when processed through the UA Travel System. If the travel is associated with an existing contract through the Procurement Office, it is preferred to process the travel as a line item on the Purchase Order (PO). If there is a need to process travel associated with an existing PO through the UA Travel System then special care must be taken to ensure the travel isn’t accounted for both through the UA Travel System and then also paid as part of the contract. Travel processed through the UA Travel System is accounted for on an Accountable Plan (Expense Report) and as such, is non-taxable.

Expenditures for services provided by engineers and construction consultants for capital improvements projects.

Travel for participant support, as defined in account code 3014, is travel allowances and registration fees paid to or on behalf of participants or trainees (but not employees) in connection with conferences, or training projects. For restricted funds use only

Expenditures for services provided by architects for capital improvement projects.

Participant support costs means direct costs for items such as stipends or subsistence allowances paid to or on behalf of participants or trainees (but not employees) in connection with conferences, or training projects. Travel allowances and registration fees should be recorded in account code 3012 Participant Support – Travel. For restricted fund use only.

Costs for obtaining long-term financing.

Fees and costs paid to attorneys. Court costs etc.

Gifts given to guest speakers and other individuals, who provided the university a service free of charge, as a token of appreciation. If fees or expenses were negotiated in advance use account code 3007. This account code is to be used in accordance with the procurement regulations for Honoraria.

Expenditures for catering for events allowable under the terms of the grant or contract and in accordance with the university guidelines on representational allowances. Only for use in the restricted and matching funds.

Expenditures for wages and salaries paid to foreign citizens employed by the university in their native country. Foreign payroll is undertaken only in countries where the Â鶹¹ÙÍø is a legal entity and/or is registered. Associated payroll benefit and tax payments are charged to account code 3020.

Expenditures paid to foreign governments for payroll taxes and benefits associated with the foreign wages recorded in account code 3019.

Expenditures made under a sub-agreement with another entity, for the purpose of carrying out (part of) the program and where the entity is also defined as a sub-recipient by 2 CFR § 200.93. To be classified as a sub-recipient the original funding must be federal or federal pass-thru (but not a fixed price contract), and the sub-agreement entity is an educational or non-profit institution or a state or local government - for further guidance see Â鶹¹ÙÍø Accounting and Administrative Manual, Section 100, D-07. Sub-recipients are generally named in the original award document or proposal. The expenditures charged to this account code must not exceed $25,000 during the life of the agreement. The portion of the payments exceeding $25,000 is to be charged to account code 3022. See Â鶹¹ÙÍø Accounting and Administrative Manual, Section 100, D-06 for guidance. For use in Restricted Funds only.

Expenditures made under a sub-agreement with another entity, for the purpose of carrying out (part of) the program and where the entity is also defined as a sub-recipient by 2 CFR § 200.93. To be defined as a sub-recipient the original funding is federal or federal passthru (but not a fixed price contract), and the sub-agreement entity is an educational or non-profit institution or a state or local government - for further guidance see Â鶹¹ÙÍø Accounting and Administrative Manual, Section 100, D-07. Sub-recipients are generally named in the original award document or proposal. These expenditures are excluded from the facilities and administrative cost recovery calculation using the MTDC method. The portion of the payments up to the $25,000 is to be charged to account code 3021. See Â鶹¹ÙÍø Accounting and Administrative Manual, Section 100, D-06 for guidance. For use in Restricted Funds only.

Expenditures made under a sub-agreement with another entity for the purpose of carrying out (part of) the program but where the entity is not defined as a sub-recipient. Use account code 3021 if the entity is defined as a sub-recipient - for further information see account code 3021 definition and Â鶹¹ÙÍø Accounting and Administrative Manual, Section 100, D-07. The expenditures charged to this account code must not exceed $25,000 during the life of the agreement. The portion of the payments exceeding $25,000 is to be charged to account code 3026. See Â鶹¹ÙÍø Accounting and Administrative Manual, Section 100, D-06 for guidance. For use in Restricted and Segregated (14XXXX) Funds only.

Expenditures made under a sub-agreement with another entity for the purpose of carrying out (part of) the program but where the entity is not defined as a sub-recipient. Use account code 3021 if the entity is defined as a sub-recipient - see account code 3022 definition and Â鶹¹ÙÍø Accounting and Administrative Manual, Section 100, D-07. The portion of the payments over $25,000 are excluded from the facilities and administrative cost recovery calculation using the MTDC method. The portion of the payments up to the $25,000 is to be charged to account code 3025. See Â鶹¹ÙÍø Accounting and Administrative Manual, Section 100, D-06 for guidance. For use in Restricted Funds only.

Expenditures made under a sub-agreement with another entity for the purpose of carrying out (part of) the program but where the entity is not defined as a sub-recipient. The portion of the payments over $25,000 are subject to reduced facilities and administrative cost recovery calculation by agreement with EVOS trustee council. The portion of payments over $25,000 but less than $250,000 recovers at a reduced rate of 5%. The portion of payments over $250,000 recovers at a further reduced rate of 2%. The portion of payments up to the $25,000 is to be charged to account code 3025. The portion of the payments from $25,000 to $250,000 is charged to account code 3026. See University of Alaska Accounting and Administrative Manual, Section 100, D-06 for guidance. For use in restricted funds only.

Expenditures approved for a limited exclusion from MTDC under a contractual arrangement to acquire services necessary for the conduct of a sponsored program from a vendor which require less oversight and administrative burden than normally warranted. Vendors include dealers, distributors, merchants, or other seller’s of services. The expenditures charged to this account code must not exceed $25,000 during the life of the agreement. The portion of the payments exceeding $25,000 is to be charged to account code 3029. See Â鶹¹ÙÍø Accounting and Administrative Manual, Section 100, D-06 for guidance. For subawards, use account code 3021 or 3025 – for further information see account code 3021 and 3025 definitions and Â鶹¹ÙÍø Accounting and Administrative Manual, Section 100, D-07. For use in restricted and segregated (14XXXX) funds only. Procurements using this account code require the approval of the MAU Chief Financial Officer or authorized designee.

Expenditures approved for a limited exclusion from MTDC under a contractual arrangement to acquire services necessary for the conduct of a sponsored program from a vendor which require less oversight and administrative burden than normally warranted. Vendors include dealers, distributors, merchants, or other seller’s of services. The portion of the payments over $25,000 are excluded from the facilities and administrative cost recovery calculation using the MTDC method. The portion of the payments up to the $25,000 is to be charged to account code 3028. See Â鶹¹ÙÍø Accounting and Administrative Manual, Section 100, D-06 for guidance. For subawards, use account code 3022 or 3026 – for further information see account code 3021 definition and University of Alaska Accounting and Administrative Manual, Section 100, D-07. For use in restricted and segregated (14XXXX) funds only. Procurements using this account code require the approval of the MAU Chief Financial Officer or authorized designee.

Nominal payments made to research subjects for participation in a study or project. Participation is usually short-term. No employer/employee relationship exits.

Catering costs of fund raising events.

Expenditures for services provided by lobbyists who attempt to influence legislation for the benefit of the university.

Expenditures for ticketing services and fess related to perfomances, athletic events, etc.

Professional photography services for the university on a contractual basis.