Create and Maintain State Accounts

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Create the account whose purpose matches your need and fund type. Correctly creating an account facilitates its management.

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.

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.

Contact an Expert

  • sara thomas.

    Sara Thomas

    State Accounting and Financial Reporting

    Phone: 716-645-2641

    Email: sarathom@buffalo.edu

  • Michelle McCartney.

    Michelle McCartney

    State Accounting and Financial Reporting

    Financial Management

    Phone: 716-645-2606

    Email: mam10@buffalo.edu

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