To request a new State account, submit a Create, Change or Close State Account Request form.

State Accounts (State Operating, IFR, SUTRA and DIFR)

All State accounts are now established with a master account, a subaccount and an undistributed account. Only subaccounts should be utilized for transactions. The account structure is included in the table below.  

Historically not all accounts were subaccounted. We cannot subaccount a master account that has had any transactions historically.  

U-Wide Accounts

U-Wide accounts are created by SUNY. Financial Management does not establish U-Wide accounts.

Subaccounts

Subaccounts allow units to group expenditures or similar activities and provide flexibility to add sub-accounts. Existing accounts without subaccounts cannot have subaccounts added. All new state accounts are now established with a subaccount noted as the seventh and eighth digits of an account.

Consider how subaccounts can assist with tracking revenue or expenditures. Some examples of how subs can be utilized include allocating startup costs to faculty, allocating scholarship funds to departments or grouping project costs. 

Subaccounts can also function as individual accounts, independent of the other subaccounts associated with the master since they can each have a unique description and entity.

State Subaccount Entity Codes and Descriptions
Entity Code Description Example
00 Master account — Transactions cannot be processed against the master account. Functions as a rollup account XXXXXX-0000
01 Default if only one account is requested and a subaccount is not specified. XXXXXX-0100
02 - 98 Each subaccount can have a different entity code assigned. XXXXXX-0200 - XXXXXX-9800
99 Undistributed account — Activity should not post to the undistributed account. Submit an expenditure transfer to move any transactions to the correct account.
XXXXXX-9900