Create and Maintain State Accounts

State Account Structure

The type of state account and the account number itself is determined based on information provided from the department when the account is created.

The first two digits of a state account represent the type of fund and are generally consistent with the below table:

1st Two Digits	Fund Type
01, 02, 03	Construction Fund
18	Student Aid
40-86	State Operating
87	Dormitory Income Fund Reimbursable (DIFR)
90, 91, 94	Income Fund Reimbursable (IFR)
96	State University Tuition Reimbursable (SUTRA)

With State Operating accounts, the first two digits often represent the School, College or Vice President area. Below are some examples:

1st Two Digits	School
49	Dentistry
51	Engineering
62	Law

The third and fourth digits of a state account represent the functional classification or NACUBO (National Association of College and University Business Officers) code for the account.

NACUBO sets the functional classification standards for all colleges and universities.

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7/17/18 NACUBO Functional Classifications

We are committed to following the set industry standards in account classification and transaction processing. Financial information is often made available and reported in surveys using NACUBO code. Also, comparisons among peer institutions are commonly reported on NACUBO data which is a another reason why this coding is so important.

The fifth and sixth digits can be used for departmental designation. Departments may also elect to sub account a main account using the the seventh and eighth digits of an account. For accounts not sub accounted the seventh and eighth digits are zero.

A complete listing of the chart of accounts can be found in SIRI on the support tables dashboard.

Choose Type of Account to Create

Account Type	Account Purpose(s)
State Operating Account	Allocation from NYS tax dollars State Operating Allocation Budget (SOAB)
Income Fund Reimbursable (IFR)	Self-supporting account from cash collections and associated expenditures
Dormitory Income Fund Reimbursable (DIFR)	Self-supporting account to administer room rental fees and charges
State University Tuition Reimbursable (SUTRA)	Self-supporting programs funded by summer session, overseas and contract courses, and overflow enrollment
Reserve Account	Used to carry forward funds for a specific purpose from one year to the next.

Create a New State Operating or DIFR Account

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7/17/18 NACUBO Functional Classifications

Create a new state account to reorganize or to track allocation and expenditure detail with respect to the NACUBO function classification. State accounts include:

State operating
Dormitory Income Fund Reimbursable (DIFR)
University-wide accounts.

A new subaccount is also considered a new account.

Subaccounts provide units with the opportunity to group expenditures where only one revenue stream exists. Subaccounts must be established at the beginning of the fiscal year. Once the account has been sub accounted, additional subaccounts may be added during the year. When sub accounts are established, the main account is denoted by the sub “00” and may no longer be used to house or post activity. Additional sub accounts are denoted with digits from “01” to “98”.

DIFR accounts are used to administer room rental fees and charges.

DIFR and state accounts are created and operate similarly.

Be sure to include proposed account title, purpose of account, entity code and unit that the account should be assigned to for reporting purposes.

Create a New State Operating or DIFR Account

Create an IFR or SUTRA Account

To create an IFR or SUTRA account you will need to determine the following:

Account Title
Account Purpose
UB Entity Number
Sub-Accounts (if applicable)
Associated State Account
Suggested NACUBO Function
Contact and Approver of IFR or SUTRA Account

Create New IFR or SUTRA Account

If a fee will be charged complete the necessary proposals and request.
If the fee is the sole source of revenue for the new account, necessary approvals must be obtained before the account can be established.

To assist in determining needed allocation for an IFR account you can complete the IFR Summary of Estimated Revenue and Expenses form.

Determine Allocation Needs for Account

Modify or Close a State, DIFR, IFR or SUTRA Account

An account should be re-purposed (title, entity or unit change) or closed if the account no longer serves the purpose it was originally intended for.

To determine if an account should be re-purposed, consider the historical impact desired if the account is re-titled, entity or unit is changed. Historically, the accounts allocation and expenditures will be reflected under the new title/unit/entity. If this is not the intent, a new account should be created rather than modifying an existing account to prevent changes to historical years.
An account may be closed (inactivated) if it will no longer be used in future years. Closed accounts will continue to be reflected historically in SIRI. Accounts must have $0 Annual, Fiscal and projected free balance, before they can be closed.
Accounts that were established as sub-accounts may add additional sub-accounts to allow additional tracking of allocation and expenditures. Accounts established as sub-accounts may have up to 98 sub-accounts assigned to it.

Requests to add, change or delete State accounts should be coordinated with your VP or Decanal area.

Request to Modify or Close a State, DIFR, IFR or SUTRA account