University at Buffalo (UB) 
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Managing Accounts
Accounts are used to track revenue and expenditure activity. State, Research Foundation and UB Foundation each have a unique Chart of Accounts. Consider the funding source, trial balance, account purpose (NACUBO) and if a reserve account is needed when creating and managing your accounts.
A complete listing of the chart of accounts can be found on the support tables dashboard in SIRI.
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Account Types
The university has three primary funding sources: State, Research Foundation and UB Foundation. There are different types of accounts within these funding sources.
There are different types of State accounts available depending on funding and business purpose, outlined in the State Account Types chart.
Trial Balance | Funding | Account Purpose |
|---|---|---|
State Operating | Allocation | Allocation from tuition revenue and NYS tax support. |
Dormitory Income Fund Reimbursable (DIFR) | Allocation | Self-supporting account to administer room rental fees and charges. |
Income Fund Reimbursable (IFR) | Cash | Self-supporting account from cash collections and associated expenditures. |
State University Reimbursable (SUTRA) | Cash | Self-supporting programs funded by summer or winter sessions, overseas and contract courses and overflow enrollment. |
U-Wide | Allocation | Special initiative funds distributed separately from the campus financial plan process. These programs typically pertain to multiple campuses and are administered by other SUNY or state agencies. |
| Number Format | Description | |
|---|---|---|
| XXXXXX-XX00 | State Accounts consist of a six-digit number representing the main account, followed by a two-digit number representing the subaccount. The last two digits are always zero. | |
| Typical Format | ||
| Account Type | Begins with... | |
| State Operating | A number 40 through 86 | |
| DIFR | 8709 | |
| IFR | 90, 91, 94, 95 | |
| SUTRA | 96 | |
Contact an Expert
State
Hazel Pasco
State Accounting and Financial Reporting
Financial Management
Phone: 716-645-2645
Email: hjpasco@buffalo.edu
Research Foundation
Matthew Cannon
Accounting: Non-sponsored RF
Financial Management
Phone: 716-645-0165
