All Funds Budget: Funds from State-tax support, SUNY, Tuition and Fees, Special Revenue Accounts (DIFR, IFR, SUTRA), and Indirect Funds from related organizations (Research Foundation, OWC Foundation, Auxiliary Services Corporation). The All Funds Budget excludes Capital Plan appropriations and expenditures.
Campus Added Funds: Amounts from previous years’ Special Revenue Funds used to supplement the Operating Budget.
Campus Retained Revenue: These funds are the revenues from tuition, the university fee and interest. Annually, each campus must set a revenue target, primarily based on enrollment numbers and student mix. If the revenue target is exceeded, a campus can apply the overage toward next year’s operations. If the revenue target is not met, the campus is required to repay the shortfall to SUNY.
Campus Financial Plan: Total State Tax Support, Campus Retained Revenue and Campus Added funds designated for spending during the fiscal year. This is sometimes referred to as the Operating Budget.
Indirect Funds: Indirect Funds are amounts received from campus entities such as the Research Foundation, the Old Westbury College Foundation and the Auxiliary Services Corporation. These entities support the University through revenue from sponsored research activities and grants, scholarships, and by providing expanded or new programs and services to students, faculty and staff that are not funded through the campus' budget.
Recharges: These are costs associated with specialized products, services and automated systems that SUNY centrally purchases for the campuses. Recharges are distributed to individual campuses and paid from their State-purpose funds.
Special Revenue Funds: Fees, charges and revenue generated from special activities, products or services. Expenditures from these funds are generally designated for the specific purpose of the Special Revenue Fund. This group includes our DIFR, IFR, SUTRA and Restricted Current Funds.
Dormitory Income Fund Reimbursable – DIFR: Room rental fees are the principal revenue source in the Dormitory Income Fund Reimbursable (DIFR) budget. As a self-sustaining account, all costs related to the administration, operation and maintenance of the residence halls, along with utilities, debt service, cable television, telephones, internet service, etc., are charged to DIFR.
Income Fund Reimbursable – IFR: The IFR budget is mostly comprised of fees and charges for specialized products or services. These self-sustaining accounts cover such services as Student Health, Recreational and Intercollegiate Athletics, Meal Plans and Technology. Fringe benefits within an IFR are charged to the specific account by SUNY. The campus will generally supplement operational and strategic costs with IFR funds.
State University Tuition Reimbursable Account – SUTRA: SUTRA is comprised of revenues and costs associated with over enrollment and Summer Sessions. All costs for summer adjuncts, summer special academic work associated with accreditations, assessments, etc. reside in SUTRA. The campus will generally supplement operational and strategic costs with SUTRA funds.
State - Purpose Funds: These funds are appropriated from taxpayers’ dollars and used to cover Academic Programs, Library, Instructional Costs, Non-Instructional Support Services, Student Services, Maintenance & Operations, General Administration and Institutional Services.
Temporary Allocations: This funding comes from the Legislature and is separate from SUNY’s budget allocation process. Temporary Allocations are renewed annually as line items in the budget and designated for specific purposes. Temporary allocations cover university-wide programs and are distributed to the campuses with amounts varying annually depending on nature and size of the program, and availability of funds.
Other Terms
Fixed Costs: Non personnel costs that must be paid to operate; includes costs for Electric, Gas, Water, Fuel, Administrative Overhead, Contract Services, Food Services, Mail & Messenger and Telephone & Telegraph, etc.
FTE – Full-time Equivalent: The number of hours/days of work required of an employee to obtain full work status.
OTPS – Other than Personnel Services: Operating charges including Instructional Supplies and Materials, Travel, Conferences, Office Supplies, Software, Equipment Purchases, etc.
PSR – Personnel Services Regular: Payments made to or on behalf of full-time employees. For our purposes they include Salaries and Wages, Fringe Benefits, Stipends, Extra Services, Overtime, etc.
TS – Temporary Services: Personnel costs paid for hourly and part-time employees.
