A few clients have encountered this error message when exporting receipts to Expense Claim in Xero.
This happens when the GL code for such "Export failed" receipts has not been enabled in Expense Claim in Xero.
To enable the code, go to Settings in Xero.
Click on the account code to be enabled and select "Show in Expense Claims"
The code should now appear in the drop down menu here. Receipts with this code will now export into Expense Claims in Xero.