Reserve Account Guidelines

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Learn how to use reserve accounts to effectively plan for the future.


Reserve accounts are non-transactional accounts used to carry forward funds for a specific purpose from one year to the next.

This means that the account can not be used for expenditures.


  • Reserve accounts can be established and maintained within any of the funding sources and trial balances (State Operating, Income Fund Reimbursable (IFR), State University Tuition Reimbursable Account (SUTRA), Dormitory Income Fund Reimbursable (DIFR), Research Foundation (RF) and UB Foundation (UBF).
  • A main reserve account can be set up for each funding source with sub categorization for each planned use of reserve.
  • Reserve funds can not be transfered across different funding sources, (e.g. you can not transfer RF reserve funds to state operating accounts)
  • Reserve accounts can not be utilized for expenditures.
  • For UBF Funds, account restrictions should be considered when moving funds to a reserve account, (e.g. gift revenue may never be transferred to a reserve account.)

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