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grants & contracts accounting

Schedule of Commonly Used Account Codes

Note: These are expense account codes which can be used to accumulate either direct of F&A expenses depending on the terms ofthe sponsored agreement or the principles of Circular A-21.

Account CodeDescriptionOMB Circular A-21 Reference
50100Personal Service - UnclassifiedSection J.10
50101Personal Service - ClassifiedSection J.10
50102Resident SupportSection J.10
50106Post Doctoral FellowsSection J.10
50107College Work Study StudentsSection J.10
50110Premium Pay - OvertimeSection J.10
50117Termination Pay Classified PositionsSection J.10
50118Termination Pay Unclassified PositionsSection J.10
50122Resident - NON FTESection J.10
50123Dual EmploymentSection J.10
50124Student EmployeesSection J.10
50125Temporary EmployeesSection J.10
50133Temporary Employee with BenefitsSection J.10
50134Temporary Employee with no benefitsSection J.10
50188Special Contract EmployeeSection J.10
50189Fringe BenefitsSection J.10
50201Freight. Express DeliveriesSection J.52
50206AdvertisementSection J.1
53206Unallowable AdvertisementSection J.1
50207Other Contractual ServicesPer MUSC Acct. Description Various Types of Expenses-Review on Individual Basis
50209Internal charges for CentrexSection J.9
50223Professional & Other FeesSection J.37
53223Unallowable Professional & Other FeesSection J.37
50226Legal FeesSections J.13 and J.37
53226Unallowable Legal FeesSections J.13 and J.37
50236Non employee TravelSections J.53 and J.54
53236Unallowable Non employee TravelSections J.53 and J.54
50237Registration FeesSection J.33
50242Maintenance ContractsSection J.30
50246Communication ServicesSection J.9
50247Maintenance Contracts for Gen Clinical EquipmentSections J.18 and J.30
50248Maintenance Contracts Clin Imaging EquipmentSections J.18 and J.30
50249Maintenance Contracts Clin Lab EquipmentSections J.18 and J.30
50257Repairs labor - Gen. Clin. Equip.Section J.30
50258Repairs labor - Clin. Imaging EquipmentSection J.30
50259Repairs labor - Clin. Lab Equip.Section J.30
50304Office SuppliesSection J.31
50306Medical, Scientific and Laboratory SuppliesSection J.31
50307Educational SuppliesSection J.31
50310Clothing SuppliesSection J.31
50316Miscellaneous SuppliesSection J.31
50320SuppliesPer Acct. Desc. may include Expenses that may be Unallowable Review each Item
53320Unallowable SuppliesPer Acct. Desc. may include Expenses that may be Unallowable Review each Item
50343Radioactive SubstancesSection J.31
50345Disposal of Hazardous MaterialSection J.31
50360Laboratory AnimalsSection J.31
50395Minor EquipmentSection J.16
53395Unallowable Minor EquipmentSection J.18
50396Minor Equipment - under $5,000.00Section J.18
50409InsuranceSection J.25
53409Unallowable InsuranceSection J.25
50412Dues & Membership Fees including subscriptionsSection J.33
53412UnallowableDues & Membership Fees including subscriptionsSection J.33
50413Dues & Membership Fees excluding subscriptionsSection J.33
53413Unallowable Dues & Membership Fees excluding subscriptionsSection J.33
50415Fines and PenaltiesSection J.19
53415Unallowable Fines and PenaltiesSection J.19
50435Donations and ContributionsSection J.15
53435Unallowable Donations and ContributionsSection J.15
50440Internal Chg MOM Copies 
50445Departmental Alumni ActivitiesSection J.4
53445Unallowable Departmental Alumni ActivitiesSection J.4
50502Recruitment CostsSection J.42
53502Unallowable Recruitment CostsSection J.42
50503Recruitment Travel Interviewees OnlySection J.42
53503Unallowable Recruitment Travel Interviewees OnlySection J.42
50507Refreshments costs for meetings, seminarsSection J.32
53507Unallowable Refreshments costs for meetings, seminarsSection J.32
50508Special ActivitiesSections J.2, J.17, and J.33
53508Unallowable Special ActivitiesSections J.2, J.17, and J.33
50590Shortages in Petty Cash and Change FundsSection J.6
53590Unallowable Shortages in Petty Cash and Change FundsSection J.6
50623Med / Sci / Lab Equipment - over $5,000.00Section J.18
50624 Med / Sci / Lab Equipment - $500.00 to $4,999.99Section J.18
50627Other Equipment - over $5,000.00Section J.18
50629Data Processing Equipment - $5,000.00Section J.18
50925Purchases for Computer StoreSection J.18
50926Purchases for Cellular EquipmentSection J.18
51501Employee TravelSection J.53
53501Unallowable Employee TravelSection J.53
51503Medair TravelSection J.53
53503Unallowable Medair TravelSection J.53
55106Traineeship StipendSection J.45
55200Trainee ExpenseSection J.45
55207Trainee Tuition and FeesSection J.45
56100Off campus - faculty salariesRepresent subcontract expenses, the circular reference are the same as if it were a prime grant or contract.
56101Off campus - supportive salaries 
56102Off campus - resident support 
56106Off campus - trainee stipend 
56107Off campus - trainee travel 
56189Off campus - fringe benefits 
56202Off campus - travel 
56203Off campus - telephone & telegraph 
56205Off campus - Printing Binding & Advertising 
56207Off campus - contractual services 
56218Off campus - meetings & conferences 
56223Off campus - consultants 
56304Off campus - supplies 
56420Off campus -other fixed charges 
56996Off campus - reimbursement for indirect costs 
57997Facilities & Administrative Costs ( Indirect Cost) On campus 

EXPENSE TYPEOMB Circular A-21 Reference
Alcoholic BeveragesSection J.3
Alumni ActivitiesSection J.4
Bad DebtSection J.6
Commencement & Convocation CostsSection J.8, With Exception See Section F.9
Contingency ProvisionsSection J.11
Donations and ContributionsSection J.15
Entertainment CostsSection J.17
Executive Lobbying CostsSection J.28
Goods and Services for Personal UseSection J.22
Housing and Personal Living ExpensesSection J.23
Losses on Other Sponsored AgreementsSection J.29
Selling and Marketing CostsSection J.46
TrusteesSection J.54

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