Budget Office

The Budget Office is responsible for overall appropriation distributions and reconciliations, departmental allocation monitoring, budget planning, development, interpretation and analysis. Responsibility extends to State Operations, DIFR, IFR, SUTRA, Current Restricted and Capital funding. 

Specific responsibilities are: 

  • Liaison with SUNY and other agencies for budget planning and administration
  • Continual interaction with campus departments providing interpretation, assistance, and guidance
  • Submissions, including online network entry, budget requests, compilations, reconciliations, and account-level allocation distributions
  • State Systems Security Administrator
  • DIFR/IFR revenue projections
  • HRMS position control
  • Various management reports and analyses

Request Forms

Budget Terms & Definitions

  • Account Manager – Person authorized and responsible for a particular account.
  • Administrative Overhead - An assessment against revenue in an IFR account to recoup the indirect administrative costs associated with operating an IFR program. The assessment is reflected in the individual IFR accounts as a reduction to the uncommitted cash balance.
  • Allocation – The amount authorized to be spent within a fiscal year.
  • Allocation Transfer - Movement of allocation from one account &/or object to another account &/or object within the same fund. Transfer of allocation from an account decreases the account's uncommitted balance. Transfer of allocation into an account increases the account's uncommitted balance. Allocation transfers may be either one-time (affecting only current year allocation) or permanent (affecting allocations in following fiscal years).
  • Dorm Income Fund-Reimbursable (DIFR) - A self-supporting fund that operates on revenue generated from dorm operations.
  • Encumbrance - A commitment of a portion of an account's allocation to cover the cost of payroll, goods or services (e.g. purchase orders).
  • Expenditure - A transaction that indicates the approval to issue a payment. The transaction could be liquidating an encumbrance or be a direct payment.
  • Expense Transfer (a.k.a. Journal Transfer) - Movement of expenses incurred in one account to another account (can be within a fund or from one fund to another). Transfer of expenditures from an account increases the available balance. Transfer of expenditures into an account decreases the available balance.
  • Fiscal Year - The time period used to monitor financial activity. SUNY’s fiscal year is July 1 through June 30.
  • Fringe Benefits - An assessment on non-student payroll for indirect state support (a.k.a. Pooled Offset).
  • Fund – Identifies the type of account (State, IFR, DIFR or SUTRA).
  • Income Fund-Reimbursable (IFR) - A self-supporting account that operates on revenue generated from its operations. These accounts are considered a special type of State funds.
  • Lapsed Period - Allocations are assigned to accounts and intended for use during the fiscal year (July 1 through June 30). Often transactions started during the fiscal year are not completed by June 30. For example, an item ordered in April may not be delivered by the vendor until August. Such transactions that post after the end of the fiscal year are lapsed period transactions. SUNY’s lapsed period begins July 1 and continues to September.
  • Maintenance & Operations (M&O) Overhead - An assessment against revenues in IFR accounts to recoup the indirect costs associated with the facilities and space used by an IFR program. The assessment is reflected in the individual IFR accounts as a reduction to the uncommitted cash balance.
  • Objects – Distinct categories of expenses within an account; e.g., Personal Service Regular (PSR), Temporary Service (TS), Other than Personal Service (OTPS) such as Supplies, Travel, Contractual, & Equipment. See also Sub-Object Codes.
  • Pending Items - Transactions which have been initiated, but have not yet posted to the account.
  • Recharge Funds - Funds assigned to an account to record the expenses incurred for centrally provided goods and services. The recharge areas include central stores, telephone, mail, duplicating, and automotive services.
  • Revenue Offset - State appropriated funds provided to the campus for program operations.
  • Stabilization - After the lapsed period closes, if there is any remaining campus-wide state allocation, it can be put into a special account and spent the following fiscal year.
  • Sub-Object Codes - A numerical structuring of expenses. For example, 0000 – 1999 is for personal service regular, 2000 – 2999 is for temporary service, 3000 – 3999 is for supplies, 4000 – 4999 is for travel, 5000 – 5999 is for contractual, and 7000 – 7999 is for equipment.
  • Uncommitted Balance - The allocation remaining and available for use in the account after deducting all expenditures and encumbrances from the allocation.

Budget Acronyms

Category Acronym What it stands for What it is or also known as
Account Segregations


Personal Service Regular

Payroll for permanent positions


Temporary Service

Hourly or non-permanent payroll


Other Than Personal Service

Supplies, Travel, Contractual & Equipment expenses


Revenue Offset

State Operations

Funded by tuition revenue and state support


Income Fund Reimbursable

Cash-based accounts that must be self-sustaining


Dormitory Income Fund Reimbursable

Funds from dorm operations


State University Tuition Reimbursement Account

Primarily OAP & winter/summer sessions accounts



Accounting, Budget, Bursar


State University Business Officer Association

SUNY VP's and/or Associate VP's


Department of Budget


Office of State Comptroller


State University Construction Fund


State University of New York

Accounting Systems


State Financial System

State-wide financial system


Business Intelligence

Account reporting tool


Finance & Management System

Payment processing system


Stephanie Harvey
Assistant Budget Officer

Contact Us

Stephanie Harvey
Assistant Budget Officer
SUNY Cortland
Budget Office
P.O. Box 2000
Miller Building, 310
Cortland, NY 13045
Phone: 607-753-2304