Glossary of Terms | Office of the Controller

The commitment of budgetary funds for a particular purpose, such as a purchase of supplies or equipment. This transaction is reported when a purchase requisition if first entered into the SUNY system to produce a purchase order.

The spending level designated by fund type for each Vice Presidential area, authorized by the President after notification of the campus's final appropriation amount and spending authority.

The financial plan distribution, at the account and sub-object level, that the President, Provost and Vice Presidents submit based on their Final Allocations. This data will be used to complete SUNY Form I exercise and will be reflected as the opening allocations for the fiscal year on the SUNY accounting system for the funds reflected therein.

This is a term to denote a measure or standard for comparing the number of full time students, faculty and staff between or among departments or institutions. For the purposes of the budget instructions, this definition is confined to its applicability to employees.

Fund Key and Financial Resource Table

FUND	FUND DESCRIPTION	Appropriated	Collect Cash	Accounts Self Supporting	Assessed Overhead at Account Level	Assessed Fringe at Account Level	Vendor Payments Processed by OSC	Vendor Payments Processed on Campus
STATE	State Purpose (STATE) funds are appropriated from Legislature in the State Operations Budget and used to cover Academic Programs, Library, Instructional Costs, Non-Instructional Support Services, Student Services, Maintenance & Operations, General Administration and Institutional Services. A portion of the State Operating funds is supported by tuition/fee revenue. The remainder is supported by other state revenue sources. State operating funds are distributed to campuses by SUNY. Each campus allocates the funds to divisional and departmental units through their university budget process.	√					√
IFR	Income Fund Reimbursable (IFR) accounts are self-sustaining accounts supported by revenue generated from University services associated with educational and related activities to students and other customers. Examples are student fees, facility and equipment rentals. IFR accounts are supported by cash receipts and the cash balances carry over year to year. IFR accounts incur additional charges such as Fringe Benefits and Administrative Overhead, when applicable. The University will generally supplement operational and strategic costs with IFR funds.	√	√	√	√	√	√
DORM (DIFR)	Dormitory Income Fund (DORM/DIFR) accounts are used to support the costs associated with the residence halls. The revenue to support this allocation is derived solely from housing charges and apartment rentals. Expenses related to the administration, operation and maintenance of the University’s residence halls and apartments, along with utilities, debt service, internet service, etc., are charged to Dormitory Income Fund accounts.	√					√
DIFR IFR	Dormitory Income Fund Reimbursable (DIFR IFR) accounts related to specific activities or programs regarding the operations of the residence halls. These accounts are supported by revenue other than housing charges and apartment rentals. For example, dormitory damage fees.	√	√	√	√	√	√
HOSP (HIFR)	Hospital Income Fund accounts (HOSP/HIFR) are used to support the costs associated with the University Hospital. This allocation is supported through patient care revenue.	√					√
HIFR IFR	Hospital Income Fund Reimbursable (HIFR IFR) accounts supporting specific activities or programs related to the operations of the University Hospital. These accounts are primarily supported by revenue derived from sources other than patient care.	√	√	√	√	√	√
SUTRA	State University Tuition Reimbursable accounts (SUTRA) utilize income from self-supporting programs funded from tuition revenue related to contract courses, summer and winter sessions, international programs and over-enrollment revenue.	√	√	√	√	√	√
LIVH	Veterans Home (LIVH) accounts are used to support the costs associated with the Veterans Home. Patient care revenue is used to support this allocation.	√					√
RF IDC	Research Foundation Indirect Cost Support (RF IDC) projects are derived by formula-driven funding from overhead charges levied on sponsored research programs. These funds are provided to reimburse the campus for the indirect costs associated with these activities.			√	√	√		√
RF SPONSORED	Research Foundation Sponsored Research (RF Sponsored) projects include expenditures for research projects, exclusive of indirect costs, in accordance with the terms of grants, contracts or other agreements.			√	√	√		√
SBF	The Stony Brook Foundation (SBF) is a separate 501(c)(3) charitable organization incorporated to assist in advancing the welfare and development of the State University of New York at Stony Brook by accepting and encouraging gifts to this corporation and by using such gifts to advance such purposes in a manner consistent with the educational policies of the State University of New York.		√	√	√			√
FSA	The Faculty Student Association (FSA) is a private corporation which has a contractual relationship with SUNY to provide various auxiliary services to the campus. Examples of these include such things as: food service contracts, overseeing the contract to manage the campus bookstore, managing the campus vending and the laundry machines, etc.		√	√	√			√

FUND CODE	DESCRIPTION
10	STATE PURPOSE - Appropriations approved by the Legislature in the State Operations Budget. Funds are used to support direct expenditures of New York State agencies. A portion of these funds is supported by tuition/fee revenue. The remainder is supported by other state revenue sources.
12	CAPITAL – RESEARCH AND TECHNOLOGY AND REHAB - Our share of the distribution of capital funds allocated for equipment and rehab purchases in support of research and technology efforts (formerly called GRI).
15	SPECIAL APPROPRIATIONS - Additional appropriations given to the campus to support specific programs or initiatives approved by the legislature. This funding is distributed in addition to the “base” state purpose funding received in the campus’ Financial Plan. Also known as “Legislative Member Items.”
20	INCOME FUND REIMBURSABLES (IFR) - Self-supporting groups of accounts that have activities essential to the campus’ mission and operations. These accounts have clear and defined income/expenditure relationships. A unique aspect of these accounts is their ability to carry forward cash balances from one fiscal year to another.
25	STATE UNIVERSITY TUITION REIMBURSABLE ACCOUNTS (SUTRA) - A sub-set of the Income Fund Reimbursable fund designated for the retention and expenditure of tuition revenue. Within system-wide guidelines, there are limited circumstances under which campuses may retain tuition income in these accounts.
30	DORMITORY INCOME FUND (DIFR) - Operating accounts used to support the costs associated with the residence halls. The revenue to support this allocation is derived from housing charges and apartment rentals.
35	DORMITORY INCOME FUND REIMBURSABLES (DIFR IFR) - IFR accounts related to specific activities or programs regarding the operations of the residence halls. These accounts are supported by revenue other than housing charges and apartment rentals.
40	HOSPITAL INCOME FUND - Operating accounts used to support the costs associated with the University Hospital. This allocation is supported through patient care revenue.
45	HOSPITAL INCOME FUND REIMBURSABLES (HIFR IFR) - IFR accounts supporting specific activities or programs related to the operations of the University Hospital. These accounts are primarily supported by revenue derived from sources other than patient care.
60	VETERANS HOME - Operating accounts that are used to support the costs associated with the veterans Home. Patient care revenue is used to support this allocation.
63	SBF RESTRICTED - Accounts in this fund are part of the Stony Brook Foundation, a private not-for-profit corporation. This fund includes endowment programmatic spending and is used to support designated departments or programs.
64	SBF UNRESTRICTED - Accounts in this fund are part of the Stony Brook Foundation, a private not-for-profit corporation. This fund includes money from Foundation fundraising and the Capital Campaign and is used to support the Foundation’s operations and campus programs.
65	SBF AGENCY - The funding for this group of accounts is for certain not-for-profit corporations affiliated with the University. The Stony Brook Foundation acts as a fiscal agent for these corporations.
67	STABILIZATION FUND- A fund containing allocation which is used to enable campuses to roll over unexpended State Purpose balances from one fiscal year to another. It functions much like the IFR Fund in that cash balances roll over from year to year but allocation is necessary to expend those funds.
69	SBF GRANT- This group of accounts represents grants received by the Stony Brook Foundation, a private not-for-profit corporation, resulting from a grant proposal submitted by the Foundation. The grantors often request an accounting of the use of funds and of results of the programs or projects undertaken.
71	SPONSORED RESEARCH- Includes expenditures for research projects, exclusive of indirect costs, in accordance with the terms of grants, contracts or other agreements.
73	INDIRECT COST SUPPORT (IDC) - Formula-driven funding derived from overhead charges levied on sponsored research programs. These funds are provided to reimburse the campus for the indirect costs associated with these activities.
75	RF BSA (Brookhaven Science Associates) - This group of accounts represents the RF projects related to the campus’ management of Brookhaven National Laboratories.
77	RF CAMPUS ROYALTIES- Accounts within the Research Foundation established to manage revenue generated from licenses of intellectual property developed at Stony Brook.
78	RF SERVICE AND FACILITY- Research accounts primarily used in the provisions of General Institutional Services (GIS) to sponsored grants and contracts. Activities include mail, central stores, printing, etc.
79	RF OTHER AGENCY- This category houses accounts, which do not fit into the other RF funds. These accounts are established to serve as an agency account for a specific campus function. This includes accounts that support the High Technology Incubator and the Software Incubator facilities.
80	RF SERVICE AGREEMENTS- Represents RF accounts primarily established to provide payroll and other administrative support functions to the Stony Brook Foundation, the Clinical Practice Plan and a segment of the Incubator project.
81	RF AGENCY FEE - This fund represents the recovery of the administrative costs associated with managing the RF staffing services activities.
85	FACULTY STUDENT ASSOCIATION- A private corporation which has a contractual relationship with SUNY to provide various auxiliary services to the campus. Examples of these include such things as: food service contracts, overseeing the contract to manage the campus bookstore, managing the campus vending and the laundry machines, etc.
90	CLINICAL PRACTICE- A fund whose existence is authorized by the UUP contract. It is used to allow physicians and dentists to earn clinical practice plan income through the distribution of net patient care revenue.

A group of accounts within a Major Purpose for specific activities of a related nature. These account groups, defined by the National Association of College and University Business Officers (NACUBO) are used by the State University of New York and SUNY at Stony Brook for budgeting and accounting to standardize the reporting across colleges and universities. The NACUBO Function Classifications help the university to:

- - - Ensure accurate and consistent expense classification
    - Measure and benchmark against peer institutions
    - Provide reliable internal and external reporting

The NACUBO Function Classifications are defined as follows:

Instruction (00)	Expenditures for all activities that are part of an institution’s instruction program. This includes credit and noncredit courses; academic, vocational, and technical instruction; remedial and tutorial instruction; regular, special, and extension sessions, and community education. Excluded are expenditures for academic administration when the primary assignment is administration (academic dean). Expenditures for department chairpersons and administrators for whom instruction is an important role are included. Include expenditures for noncredit offerings that are part of community education. Some examples of Instruction are: Credit and non-credit courses Academic, vocational, and technical instruction Remedial and tutorial instruction Regular, special, and extension sessions Non-credit offerings that are considered community education, such as adult education or continuing education programs, and adult basic education
Academic Support (01, 04)	Expenditures for support services for the institution’s primary missions of instruction, research, and public service. The following two subcategories will be used: Libraries (04) Expenditures for organized activities that directly support the operation of a catalogued or otherwise classified collection, storage and distribution of published materials, primarily in support of the institution's academic programs. Other (01) Expenditures for services that directly assist the academic functions of the institution such as demonstration schools, audio-visual services, computing support, and academic administration. Academic computing to the three primary programs should be included here. Exclude administrative data processing, which will be shown as institutional support. Include Academic dean’s expenditures, such as deans of research, deans of graduate schools, and college deans but not expenditures for department chairpersons. Expenditures associated with the chief academic officer of the institution are classified as institutional support. Also include expenditures for formally organized academic advising. Include expenditures for activities that provide the faculty with opportunities for personal and professional growth and development as well as expenditures for activities that evaluate and reward professional performance of the faculty. These include sabbaticals, faculty awards, organized faculty development programs.
Research (02)	Expenditures for all activities specifically organized to produce research, whether commissioned by an agency external to the institution or separately budgeted by an organizational unit within the institution. Examples are Federal funds received from the National Institute of Health (NIH), and State funds allocated in support of Sea Grant or Marine Science. This category does not include departmental research associated with Instructional Research. Some examples are: Conferences, seminars or workshops held by a research center to discuss research finding Faculty chairperson, fellows, or professors used primarily for research activities Research assistants and post doctoral research associates Individual and project research Institutes and research centers Research equipment and supplies Research commissioned by an external agency or separately budgeted by an organizational unit within the institution
Public Service (03)	Public Service is a function that includes funds that are primarily established to provide non-instructional services that are beneficial to groups or individuals external to the institution. Some examples are: General community services (excluding instructional activities) Conferences and institutes, general advisory services, reference bureaus, consultation and testing services Cooperative extension services between the institution and outside agencies Operation and maintenance of broadcasting services Note, the services under this function should be outside the context of the institution's instruction, research and academic support services.
Student Services (05)	This function includes central administrative services, admissions, financial aid, student records, counseling services, and student activities whose primary purpose is to contribute to student's emotional and physical well-being, and to their intellectual, cultural and social development outside the contest of the formal instruction program. It is intended to expand the educational experience of the student by supporting general recreational activities for the student body, and activities established to support special student groups and organizations.
Maintenance and Operation (06)	The maintenance and operation function consists of the services related to the maintenance of existing grounds and facilities, the cost of utilities (electricity, water, gas fuel and sewage), and the planning and design of physical plant expansion and modification.
General Administration (07)	This function consists of all central executive-level activities concerned with the overall management and long-range planning functions of the entire institution. Included in this function are all aspects of executive direction, fiscal management and central administrative functions of the institution, as well as those activities related to personnel records for faculty and staff.
General Institutional Services (08)	This function contains all the activity needed to support the campus-wide operations of an institution. Some examples are: Transportation Printing Mail Telecommunications Computing University relations Central stores Activities that relate to the environmental health and safety of students and staff
Auxiliary Enterprises (11)	The Auxiliary Enterprise covers both residence halls and food service. Both functions exist to furnish goods or services to students, faculty or staff. A fee is charged that is directly related to the cost of the goods or services. The distinguishing characteristic of the auxiliary enterprises is that they are managed as essentially self-supporting activities. Examples may include: Residence halls Food services College stores Faculty clubs Faculty and staff parking Faculty housing Transportation services Student health services
Intercollegiate Athletics (12)	This function consists of self-supporting activities associated with the campus' intercollegiate athletics program. Some examples are: Intercollegiate athletic teams - recruiting and marketing, associated equipment, facility maintenance, and associated equipment
Hospital (13)	This category includes all expenditure, except depreciation, associated with the operation of the Hospital including nursing expenses, other professional services, general services, administrative services, patient services, fiscal services and charges for the physical plant operations.
Student Aid (15)	This category includes all financial assistance provided to undergraduate and graduate students in the form of outright grants, trainee stipends, and fellowships and scholarships administered by the institution.
Vets Home (17)	This function includes all expenditures, except depreciation, associated with the operation of the Long Island Veterans Home including nursing, professional, patient and administrative services.
Educational Opportunity Center (69)	This function is to support the direct aid, the tutoring, counseling and administrative course for our equal opportunity program. This program was established to provide disadvantaged students, who are academically capable, and have the opportunity to attend college.

A self-supporting group of accounts that have activities essential to the campus's mission and operations with a clear and defined income/expenditure relationship. The unique aspect of the IFR accounts is their ability to carry forward cash balances from one fiscal year to the next. Fringe benefits, administration and maintenance/overhead are additional charges the IFR accounts must bear, except for accounts that receive appropriate waivers.

Period after the end of a fiscal year (June 30) during which commitments made against that appropriation may still be paid and liquidated.

The SUNY fiscal year ends on June 30th. The State allows the campus about three months to close our fiscal records after the June 30th date and this is what is referred to as the "Lapsing Period". The lapsing period reflects transactions expensed during July, August and September, that are associated with allocation from the prior fiscal year (prior to June 30th).

Transactions that were created prior to June 30th and will be paid after this date, must be paid from allocation from the prior fiscal year. Payment of invoices from prior periods with current funding is forbidden.

A University-unique level of reporting within a fund designated for a particular purpose or use. Examples include Instructional and Departmental Research (I & DR), Student Services (SS), and Institutional Support Services (ISS). Functions are a subset of Major Purpose.

There are three significant expense categories (Major Objects), Personal Service Regular (PSR), Temporary Service (TS), and Other Than Personal Services (OTPS). Within the major object categories are more detailed sub-object codes identifying specific expenditure types. Within the major object OTPS are sub-objects for supplies (3000), travel (4000), equipment (7000) and many others. A complete list of SUNY sub-objects can be obtained by contacting the Accounting Department.

"Other Than Personal Service" are expense categories covered by object codes 3000-8999. It is important to monitor the total of your OTPS allocation. If you have allocation available in PSR or TS and no available allocation in OTPS - you can not expend any funds for OTPS items without special approvals. You must arrange to have your available allocation moved from the salary categories to the OTPS category. Contact your Dean's office to change the allocation in the account.

Classification given to SUNY reported transactions initiated but not yet officially approved and posted on the books of the Office of State Comptroller. Example: Input of requisition on last day of the month.

A concern with funding a purchase after the close of the fiscal year can be avoided by paying careful attention to pending Purchase Orders. After several months of prior year reporting, Purchasing begins to close out the old fiscal year in August. It is important that you work closely with both Purchasing and Accounts Payable after July 19th to ensure that all items encumbered from the prior year funding are paid and closed in an orderly fashion. If any item is outstanding and needs to be resolved, contact Purchasing immediately.

A spending level designated by fund type for each vice presidential area, authorized by the President in advance of formal notification of the campus's final appropriation amount and spending authority. This planning allocation was formerly called Phase I. Knowledge of this authorization, that will very closely approximate the final vice presidential allocation, allows for appropriate planning and budgeting for the fiscal year to follow.

An organizational unit of the University that has a mission, goals and objectives, and assigned resources to support its operations. Each responsibility center should have one individual identified as manager or director. That individual should be and authorized signatory with responsibility for the appropriate use of funds and the accomplishment of planned objectives.

Generates a check payable against a purchase order, for equipment, travel, honorarium, etc., services to students, faculty or staff. A fee is charged that is directly related to the cost of the goods or services. The distinguishing characteristic of the auxiliary enterprises is that they are managed as essentially self-supporting activities.

ADDITIONAL GLOSSARIES: