University at Buffalo (UB) 
Administrative Services Gateway
Administrative Services GatewayBuilding partnerships through collaboration
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.
On this Page
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 Research Foundation accounts available depending on funding and business purpose, outlined in the Research Account Types chart.
Trail Balance | Funding | Account Purpose |
|---|---|---|
Research Foundation – Direct | Cash | Sponsored Activity. |
Research Foundation – Indirect | Allocation | Indirect Cost Recovery (ICR) monies are derived from facilities and administration (F&A or indirect) cost recovery from sponsored research accounts which are returned to the campus. Funds are proportionately delegated to each unit based upon sponsored activity in that unit, to be used in support of departmental activities. These funds may be used for any allowable expense, which may fall into predefined research/administrative support categories. Account establishment and maintenance functions are handled by the non-sponsored group. |
Research Foundation – Other (Income) | Cash | House miscellaneous funds received externally that are not specifically related to the other categories. They are self-sustaining and indirectly support research activities without any specific sponsoring deliverables. |
Research Foundation – Other (Service & Facility) | Cash | Record the costs of a University service or facility of benefit to sponsored programs administered by the University. Costs are incurred on the Service and Facility account and recovered through recharges to sponsored program accounts. Examples of such services include lab animal facilities and shared instrumentation labs. These accounts are fiscal year accounts limited to a term of one year. New fiscal year accounts are automatically established with balances rolled over from the previous fiscal year. |
Research Foundation – Other (Royalties) | Cash | Record the receipt of royalties, licensing fees, etc., received in connection with a campus-supported invention. Funds are distributed per the Royalty Distribution Policy. |
| Number Format | Description |
|---|---|
| XXXXXXX – X(X) – XXXXX(X) | Research Foundation accounts consist of a seven-digit project number followed by a one- or six-digit task number followed by a five- or six-digit award number. |
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
