The Provost’s Budget Team
The budget generalist serves as your primary contact within the Office of the Provost’s budget office, assisting with inquiries related to journal transfers, allocation transfers, State Payroll Transfers (PDME’s), and individual accounts They facilitate access to monthly and quarterly financial reports, aid in developing fee proposals, and create Income Fund Reimbursable (IFR) deficit reduction plans For expense, allocation, and PDME transfers, please email provost_journaltransfers@stonybrook.edu, referencing the Journal Transfer Support Schedule Additional details on journal transfers and the support schedule can be found in section VII and the appendices.
Journal transfers (allocation, expense, PDME)
Development of Income Fund Reimbursable (IFR) deficit reduction plans
For assistance beyond the Budget Generalist, you can reach out to the Budget Coordinator, Budget Office Administrator, Director for Resource Management, or Associate Vice President for Academic Budget and Financial Planning regarding various budget-related inquiries.
Budget Office Administrator (Darschay Harris)
Calendar requests for the Sr Assistant Provost for Finance, Budget & Operations
Calendar requests for the Director for Resource Management
Account Request Forms for New Accounts or Changes
System Access Requests for SUNY BI, Campus Budget Module and SBU Reporting
The Director for Resource Management (Diane Fischer)
Tuition Revenue Sharing Calculations (SUTRA & Academic Year)
Sr Assistant Provost for Finance, Budget & Operations (Heather Montague)
Budget Approval on Hiring (Faculty and Staff)
Fund Sources
State funding sources encompass the State Operating Fund and the Income Fund Reimbursable, which includes various accounts such as dormitory, hospital, and state university tuition reimbursements It's important to note that State Operating Fund accounts are not permitted to receive cash directly; instead, they are allocated through the budget planning process as outlined in the campus budget module Management of these state accounts is conducted by the appropriate authorities.
State operating accounts are financed through state tax revenue and campus-generated income, including tuition and other sources Each unit is allocated a portion of the state operating budget as part of its foundational funding Adjustments to these state allocations typically arise from the execution of internal financial plans and the provision of salary increase funding.
SUNY submits their budget to NYS on October 1st and the University is notified of our allocation after that time
Each unit must align its costs with the appropriate sources, particularly focusing on the use of state operating funds To maintain a balanced budget, the university may need to implement state operating fiscal fund swaps to ensure overall equilibrium in campus state operating fund balances Additionally, the Income Fund Reimbursable (IFR) plays a crucial role in this financial strategy.
Income Fund Reimbursable (IFR) accounts are self-sustaining accounts that monitor cash collections and corresponding expenditures linked to educational services for students and other clients Unlike State Operating accounts, IFR accounts rely on cash receipts for support and are the exclusive accounts permitted to accept cash deposits It is important to note that revenue deposited into IFR accounts takes approximately two weeks to appear in the SUNY BI system The management of IFR accounts falls under the purview of the University Accounting Office.
The primary sources of revenue for IFR accounts include salary recovery (payment from Research
Foundation grants can cover salaries and fringe benefits for state payroll employees involved in sponsored programs, as well as fees, fines, deposits, and rentals for services like parking and photocopying Additionally, they can support grants, awards, and continuing education programs It's important to note that IFR accounts incur a 15% administrative fee To request a fee waiver, individuals must submit a justification to the budget coordinator, who will then seek approval from the Senior Assistant Provost, University Controller, and Vice President for Finance.
1 Fringe benefit rates vary Current rates are available here: http://research.stonybrook.edu/budget-and- application- tools/fringe-benefit-rates-0
2 Salary off-set accounts are not charged an administrative overhead fee
In recent years, the Budget and Accounting Offices have established a structured budget development process for Income Fund Reimbursable Accounts, ensuring an annual review of past operating experiences and projecting allocation needs for the upcoming year Accounts facing significant cash deficits will be addressed through adjustments in rates, revenue and expenditure forecasts, or allocation decisions within the next fiscal year If deficits are substantial and cannot be resolved through standard budgeting methods, vice presidential representatives must seek alternative resources, such as state carry-forward surpluses or future state allocations, to cover the shortfall It is mandatory to resolve account deficits within one year, with the exception of service-related IFR accounts, which are reviewed biannually For these accounts, any deficits must be resolved in the next rate development cycle, with revised rates set to eliminate current deficits and prevent new ones For further details, please consult the IFR Deficit Policy.
There are four types of Income Fund Reimbursable (IFR) accounts: 1) General Income Fund Reimbursable (IFR) accounts are self-supporting and essential for campus operations, allowing cash balances to carry over between fiscal years 2) SUTRA (State University Tuition Reimbursable Accounts) retain excess tuition revenue to incentivize campus enrollment and program expansion, utilizing income from self-supporting programs like overseas courses and summer sessions 3) Dormitory Income Fund Reimbursable (DIFR) accounts manage self-supporting room rental fees and operate similarly to State Operating accounts 4) Hospital Income Fund Reimbursable (HIFR) accounts support University Hospital costs through patient care revenue.
Research Foundation accounts track the research, instruction, and training activities led by university faculty and staff, funded by both external and internal organizations These accounts are categorized into two types: Sponsored accounts and Non-Sponsored accounts.
External funding accounts at the University, supported by organizations such as the National Science Foundation, NASA, and NYSERDA, facilitate a variety of initiatives These awards are dedicated to research, scholarly and creative activities, education and training, and public service programs.
Faculty may engage in cost sharing for their efforts if they are not fully dedicated to teaching and other academic responsibilities Additionally, third parties can contribute to cost sharing; researchers must secure a letter on official letterhead from an authorized representative confirming their commitment to provide the necessary funds Principal Investigators (PIs) can also seek cost sharing support from their department, college, or the Office of the Provost Generally, the Office of the Provost will evaluate cost sharing requests when mandated by the sponsor.
Starting Spring 2018, faculty members receiving awards must sign their effort forms with Grants Management upon the award's receipt Additional details will be provided by the Office of the Vice President for Research.
Non-sponsored funds are often accounts funded by organizational entities internal to the University
Facilities and Administrative (F&A) costs, also known as overhead costs, are essential expenses associated with sponsored projects that cannot be directly linked to specific initiatives These costs encompass various elements such as maintenance, security, heating, cooling, lighting, space utilization, hazardous waste disposal, secretarial support, and compliance with government regulations.
The University ensures the recovery of all direct and indirect costs associated with sponsored awards, except where restricted by the funding agency Indirect costs, which cannot be attributed to specific projects, are recovered through federally approved F&A cost rates Therefore, all external funding proposals must incorporate budget requests for these F&A costs, utilizing the correct federal rates.
Indirect cost rates may be found here: http://research.stonybrook.edu/budget-and-application- tools/facilities-and-administrative-idc-rates
Each year, a portion of the indirect costs recovered from sponsored projects is allocated to academic units based on the contributions of key personnel to project goals The Provost has the discretion to distribute indirect costs to other university entities as well Currently, the distribution formula allocates 4% to Deans, 9% to departments, and 1% to humanities The distribution of indirect costs from the previous year is typically delivered in the fall.
3 For more information about preparing a budget for a sponsored project, visit: http://research.stonybrook.edu/budget-and-application-tools#budget-development-basics
Published: December 11, 2019 d Stony Brook Foundation (SBF)
The Stony Brook Foundation (SBF) primarily funds its accounts through gifts, endowed funds, grants, and fee revenues, focusing on supporting and promoting Stony Brook University (SBU) activities and programs Notably, SBF does not accept state funds.
Many of these accounts have restricted use, and must be used in conformity with the original intent of the agreement
Learn more about SBF Funds here: http://www.stonybrook.edu/commcms/foundation/about/mission.php
III Overview of the FY 20/21 Planning Process a Goals for the Budget Planning Process
Managing Your Budget
Monthly reports will be automatically dispatched to Deans, Directors, and budget managers As Unit Budget Managers, it is essential to regularly review unit reports in addition to the ones you receive.
Stony Brook University Reporting: An all-funds view for both HR and Finance activities
Note : IFR funds are not cash Use SUNY BI for IFR cash balances
Account Expenditure Summary (AES) Reports: Monthly expense reports, monthly cash collections RF Report Center: Monitor research accounts
SUNY Business Intelligence: Day-to-day, account level reports, IFR cash balances
For access to specific systems or accounts, please contact Darschay Harris It's essential for all budget managers to familiarize themselves with university budget policies, particularly the IFR deficit policy.
Training for these systems is offered through various resources on campus For more information about available training sessions, please reach out to Darschay Harris in the Office of the Provost.
Stony Brook University offers a range of financial reporting systems, manuals, and training resources for its employees, complete with links to log-on pages and accessible training and help information.
Oracle financial suite is primarily used by the University’s accounting department, Stony Brook Foundation and Faculty Student Association for local financial transactions
Link to PeopleSoft Financials: www.StonyBrook.edu/p$admin
Oracle online help guide to PeopleSoft Financials and Supply Chain Management 9.2 Guide: http://docs.oracle.com/cd/E74568_01/fscm92pbr7/eng/fscm/index.html?focusnode=home
Access is requested through department managers and granted through data custodian(s) PeopleSoft
Financials data custodian is Michael Danielson (Michael.Danielson@stonybrook.edu)
Further information regarding access can be found on the DoIT website: https://it.stonybrook.edu/services/peoplesoft
Oracle software suite used for student and higher education administration including admissions, scheduling, financial aid, student financials and records & registration
Link to PeopleSoft Campus Solutions: www.stonybrook.edu/csprod
Oracle online help guide to PeopleSoft Campus Solutions 9.0: http://docs.oracle.com/cd/E56917_01/cs9pbr4/eng/index.html
The following is a list of data custodians for Campus Solutions for each particular area:
Further information regarding access can be found on the DoIT website: https://it.stonybrook.edu/services/peoplesoft
PeopleSoft Human Capital Management (HCM):
Oracle software suite used by the University for human resource administration, including the Campus Budget Module and IFR Accruals
Link to PeopleSoft HCM: www.stonybrook.edu/hcmprod
DoIT guide to PeopleSoft HCM: https://it.stonybrook.edu/help/kb/peoplesoft-help-human-resources
The following is a list of data custodians for PeopleSoft HCM:
"Data Custodians" in various business offices are responsible for approving and assigning access to PeopleSoft Users must contact the data custodian in their respective areas to obtain necessary access for their job functions After access is granted, users will receive communication from the designated training coordinator Completion of the training is mandatory to secure an ID and password For assistance, the following online training resources are available Contact: Phone: (631) 632-9800 | Submit A Quick Ticket.
The Campus Budget Module (CBM) is a tailored budget tool within PeopleSoft HCM, enabling budget preparation and input for users at both West and East campuses For further details, please consult the data custodian list related to PeopleSoft HCM/Budget Additional resources and a manual for CBM can be found on the Budget Office website at [Stony Brook University Budget Office](http://www.stonybrook.edu/budgetoffice/campmod/campmod.htm).
CBM training is conducted annually, with sessions for West Campus, HSC, and the School of Medicine scheduled for the Fall (late October to early November), while Hospital employees receive training in January The Budget Department provides a training class tailored for new users and also offers a separate refresher course for current CBM users.
SBU Reporting for Finance and SBF
The local university offers a comprehensive financial reporting tool that presents financial data and reports across all funds To gain access to SBU Reporting for Finance, users must request permission from their VP Coordinator For SBU Reporting for SBF, access is provided through SBF account report recipient or account manager access, managed via ERAS For assistance, users should reach out to Michael Danielson in the accounting department.
(Michael.danieslon@stonybrook.edu) if he or she meets the criteria and does not have access
Main DoIT Page for SBU Reporting: https://it.stonybrook.edu/services/sbu-reporting
Training is offered bi-yearly (Fall and Spring) Information on when sessions are available and how to sign-up are provided a month prior in the Campus Announcements newsletter
SBU Reporting provides insights into various university sectors, including admissions and student records and enrollment Each area of SBU Reporting has designated data custodians responsible for managing the information For further details, please visit the “DoIT page for SBU Reporting.”
SUNY Business Intelligence (BI) is the financial application system overseen by SUNY Central, designed to replace the SUNY SMRT system and certain features of SUNY Legacy This application delivers essential financial reports and information for State and IFR accounts.
Below is the link to the SUNY BI website: www.suny.edu/analytics
Employees should request access or a change of access through their VP Coordinator
For more information on SUNY BI, including request forms, training documents, and procedures, please visit the Budget Office website at http://www.stonybrook.edu/commcms/budgetoffice/managing/sunybi.
*Note: there is a time difference between SUNY BI and SBUR (SBUR data is on a three-day lag)
The ERAS (Electronic Record of Authorized Signatures) online system serves as an electronic signatory platform, enabling users to assign and update delegates efficiently Additionally, ERAS functions as a repository for various financial reports, including AES reports, Cash Collection Analysis, and SBF financial reports.
More information on ERAS including frequently asked questions can be found through this link: http://www.stonybrook.edu/eras/
Users managing Research Foundation accounts can access a variety of reports and analyses for their projects and awards via the Research Foundation Report Center, overseen by the Research Foundation of SUNY.
The RF Report Center Log-On page provides access to essential resources, including a "User Help" section on the left side that features training guides, quick tips, and instructional videos For more information, visit [RF Report Center](http://www.rfsuny.org/Information-For/Online-Tools-/RF-Report-Center/Report-Center-Login/).
Accounting Services provides a comprehensive webpage for users who manage IFRs It is strongly recommended that IFR managers read through the Income Fund Reimbursable Accounts Manual
I don't know!
The following is a link to the IFR Accounting page This page provides many resources, forms and guidelines for IFRs such as:
IFR Accrual Documentation and Training Video
Personnel
Effective March 1, 2018, former President Stanley announced an indefinite hold on hiring and expenditure restrictions at the University For more details, read the 2018 Budget Message from President Stanley, which includes a Frequently Asked Questions section Additionally, you can access the Travel pre-approval and Position/Compensation Request forms on the Budget tab of the Provost’s office website.
Integrating the hiring process into the budget cycle is essential for effective resource management The quarterly reporting process ensures that RSRs are finalized during Quarter 3 discussions, well ahead of meetings with potential faculty candidates Draft offer letters will now be referred to as acknowledgment letters, which, along with completed RSR forms, must be submitted to the Provost’s Office for review and written approval before reaching the prospective faculty member It is important to adhere to the format approved by Human Resource Services for all draft acknowledgment letters.
Departments are required to submit draft copies of proposed acknowledgment letters, along with completed RSR forms, to the appropriate Dean for review and approval Once approved, these documents must be forwarded by the Dean to the Vice President.
The Coordinator in the Provost Office must submit acknowledgment letters for the prospective faculty member to the Senior Assistant Provost for Finance, Budget, and Operations for review and written approval Additionally, all draft acknowledgment letters are required to adhere to the format approved by Human Resources.
Services See attachments in Section VIII
Once the proposed candidate accepts the acknowledgment letter, the chair must inform the Dean's office to initiate the candidate's hire paperwork for review by the AA/EEO Committee and the Office of Institutional Diversity and Equity (OIDE) After receiving approval from both the AA/EEO and OIDE, the Dean's office will endorse the recommendation to hire and submit it for review by the Office of the Provost/President Following their approval, the Office of the Provost will send a formal offer letter to the prospective faculty member.
Faculty must obtain approval from the Dean or Budget area for on-base and temporary increases, such as temporary service, administrative stipends, course overloads, and course-load releases Supporting documentation, including a PeopleSoft form with necessary approvals and a justification letter, should be submitted to the VP Coordinators in the Provost's Office for review by the Senior Assistant Provost for Finance, Budget, and Operations Once approved, the VP Coordinators will forward the information to Human Resource Services, and units must specify how they will fund these increases.
UNDER DEVELOPMENT v Start Up Support
UNDER DEVELOPMENT vi Salary Support
Units are required to cover the salaries of all new hires, including faculty and staff, using their existing budget allocations If support from the Provost is requested and approved during the Q3 budget meetings, this funding will be available for three consecutive years After this period, the unit must assume full responsibility for the salary costs without an increase in their base allocation.
More information on academic policies can be found on the Office of the Provost website viii Retention Offers & Base Increases
To ensure proper approval for staff hires, it is essential to identify these positions in your unit's Campus Budget Module (CBM) each Fall If a position is not listed in the CBM, you must specify the funding source Additionally, postdoctoral associates should be appointed to either a research grant or a startup account, with the corresponding account number provided in TMS.
Each unit’s budget officer must sign off on staff requests, along with the director for HR Requests will be sent for review and approval to the Provostial area
The Provost Office budget staff should be involved in the search process for unit budget managers ii Offer Letters
Offer letters are generated within the Talent Management System (TMS) and sent to candidates along with necessary appointment forms for completion and return to the respective department Afterward, the Dean's office submits all documentation to the Provost's office for processing Once all required signatures are collected, the paperwork is forwarded to Human Resource Services (HRS) for finalization.
Reappointments are processed through the Department to the relevant Dean's office, while Centers submit directly to the Provost's Office Each reappointment must include a PeopleSoft change form, a performance program, and a performance evaluation The Dean's office forwards these documents to the Provost's office for review and necessary signatures before routing them to Human Resources Services (HRS).
Any on-base salary increase requires approval from the Provost Office, and it is essential to specify the funding source for this increase All permanent salary adjustments must be submitted through the TMS system and require a PeopleSoft change form, complete with signatures from the Dean's office After the Provost Office signs the request, it is forwarded to HRS for final approval Once HRS has processed all necessary paperwork, the department will be notified to send the increase memo to the employee via TMS Additionally, there are procedures in place for Extra Service Requests and Temporary Service Requests.
To ensure timely processing, Extra Service requests must be submitted at least one month before the service dates for approval and signatures Non-teaching professionals are required to include a position description or performance program with their request Additionally, any request that does not involve teaching a course must attach HRS questions and answers Once all necessary documents are compiled, departments should forward them to their Dean's office for signatures, regardless of funding sources Following the Dean's approval, the request will be sent to the Provost's office for further approvals and signatures, culminating with the Senior Assistant's approval.
Provost for Finance, Budget and Operations, it is sent down to HRS for final approval
All Temporary Service requests must receive approval from the Dean or Director of the respective area and should be emailed to the VP Coordinators in the Provost Office, specifically Janice Barone and Faith Mirabile Following this, approval from the Senior Assistant is required.
The Provost for Finance, Budget, and Operations submits requests to Class & Comp (Jeanmarie Ricciardi) for review, as detailed in appendices I & J After receiving approval from HRS, a PeopleSoft form, along with the Class & Comp approval email, should be sent to the Provost Office for further approvals before being forwarded to HRS for final authorization Additionally, changes to earnings distribution must be addressed accordingly.
Units are responsible for submitting Earnings Distribution changes to Human Resource Services per the new procedure as follows:
Send an email to: HRS State Appointments (hrs_state_appointments@stonybrook.edu)
Cc your VP Coordinator Janice Barone
The subject of the email must be: EARNINGS DISTRIBUTION CHANGE
For a single employee you can submit the information of the requested change in an email to HRS State Appointments
To update multiple earnings distribution changes, please submit an Excel spreadsheet to HRS State Appointments, ensuring to cc the VP Coordinator The spreadsheet must contain essential details for each employee, including the effective date, employee name, employee ID number, account(s), and the percentage change for each account.
SBU Change Form (Earnings Distribution ONLY)
Name SBU ID # Account Code 1 % Account Code 2 % Account Code 3 %
Helpful Links
Journal Transfers
- Use object code list in the template to match object codes to where expense exists in SUNY BI
- Do NOT cross object codes (unless correcting an erroneous post)
- Any expense being moved should exist
- Use 8-digit account numbers (if no sub use 00)
- Purpose explanation should be no longer than 26 characters (this will show in SUNY BI and can help identify what the transfer was for at a later date)
- All expense transfers must be submitted using the new template provided by Accounting
- Ensure cross VP journal transfers have the authorization of all VP areas involved b Allocation Transfers
- Use object code list in the template to match object codes to where expense exists in SUNY BI
- Allocation must exist: allocation can only be moved from where it is posted
- Use 8-digit account numbers (if no sub use 00)
- Purpose explanation should be no longer than 23 characters (this will show in SUNY BI and can help identify what the transfer was for at a later date)
- Cross VP transfers and negative allocations require the approval of the Budget Office
- Allocation can only be moved within accounts in the same fund (i.e State to State, IFR to IFR)
- All allocation transfers must be submitted using the template provided by accounting
- Maximum of 8 lines per allocation request, use additional sheets in the template if necessary c Payroll Transfers (PDMEs)
- Payroll expenses that have already been incurred
- All PDME transfers must be requested using the template provided by accounting
- Each PDME can have a maximum of 10 pay periods per transfer
- Include the Line number of the employee and percent or total amount of the payroll to be moved d Journal Transfer Support Schedule
This schedule is required for:
• Transfer requests in excess of $10,000
• Transactions where a deficit will be created in an IFR account
• All Equivalent Expense transfer requests regardless of the amount
All templates can be downloaded directly from the Accounting Services website.
Appendices
Growing the externally-funded research portfolio, including non-federal funding and meaningful engagement with technology transfer, intellectual property development, and enterprise creation
Building the scholarly, scientific, and artistic standing and visibility of the faculty
Differentiating key academic strengths that clearly distinguish the University focusing on multi- disciplinary and inter-disciplinary opportunities that leverage those strengths
Utilizing the location of the University as an intrinsic asset to guide faculty recruitment and scholarly and artistic excellence
Increasing the number of faculty nationally recognized in the American Academy, the National Academies, and related organizations that recognize extraordinary merit
Insuring the success of the faculty in instructional pursuits, program-building efforts, and mentoring activities
Facilitating faculty accomplishment and recognition in service to their units, the University, their professional societies and organizations, and wider community partnerships
Achieving undergraduate retention and graduation rates comparable to those of the best public universities in the AAU
Building student learning outcomes consistent with the best accreditation standards and with continuing instructional innovation in all disciplines
Maintaining instructional programs of the highest quality, offering the most highly regarded public education in the Northeast
Linking academic advising and career planning in a robust fashion and maintaining their ties to student needs, aspirations, and goals
Recruiting and supporting outstanding graduate and professional students in rigorous programs that enhance research, scholarship, and art-making across the University
Exploring the development of rewarding and significant "alternative career paths" for masters and doctoral students
Sustaining leadership in the development of innovative instructional practices
Offering a robust array of opportunities for engaged learning and for direct student experience with research, scholarship, or art-making
Insuring the systematic integration of superior educational activities with best practices in student life and student wellness programming
Linking student outcomes and experience to the mission and goals of alumni affairs and institutional advancement
Enhancing Diversity and Inclusive Excellence
Insuring the accessibility and affordability of all instructional programs
Pursuing the principled recruitment of faculty, students, and staff from under-represented groups
Cultivating research, learning, and service environments that demonstrate a genuine commitment to inclusivity and academic freedom
Maintaining the meritocratic commitments of our University to the public it serves
Managing resources, consistent with specific budgetary targets, in the most efficient and effective manner
Securing cost-efficiencies consistent with educational, artistic, scholarly, and scientific excellence
Cultivating innovation and entrepreneurship, consistent with the University's mission, to increase revenues in support of institutional needs and objectives
Maintaining and strengthening the practices and traditions of shared governance that are the hallmark of institutional excellence
Pursuing sustainable and reliable practices with respect to facilities management while minimizing any adverse environmental impacts of our operations
Modeling best practices across administrative units and being an exemplar for other SUNY campuses and for other higher education institutions
Developing robust and consistent leadership succession plans across the academic units
B: GUIDELINES ON WHERE TO FIND TUITION REVENUE IN SUNY BI:
First, log into SUNY BI and go to Dashboards -> Financials -> Account Summary:
Next, type in your account number and the fiscal year you are interested in viewing
Summer and winter revenue are categorized as expense credits under object code 0400 in PSR, while ACE revenue is recorded under object code 2699 in TS.
To view the expenses associated with a specific major object category, click on the blue highlighted number in the expenditure total column, followed by selecting document details This will display all relevant expenses If the desired line is not visible, utilize the up and down arrows at the bottom of the detail section to expand the results.
This amount will show as a credit in your account and will look similar to the line below
Graduate tuition revenue is recorded as an allocation in the PSR using object code 0000 To access this information, follow the same procedure as before, but instead of selecting the expenditure total column, click on the allocation total column.
This will show a positive allocation amount and will look similar to the line below
Excel file is available at: Strategic Initiatives Template
D: AUTHORIZATION TO RECRUIT (Spring Meeting template)
Excel file is available at: Request for Authorization to Recruit
E: EXPENSE TRANSFER TEMPLATE WITH NOTES
F: ALLOCATION TRANSFER TEMPLATE WITH NOTES
G: JOURNAL EXPENSE SUPPORT SCHEDULE (Contact the Budget Coordinator for Excel Copy)
Re m em b er to k ee p d es crip tio n s u n d er 26 ch ar act ers
The Association of American Universities (AAU), established in 1900, consists of 62 prestigious institutions in the U.S and Canada dedicated to enhancing society through education, research, and discovery.
Accruals – Revenues or expenditures that have been recognized for that fiscal year but not received or disbursed until a subsequent fiscal year
AES, or Accounts Expenditure Summary, provides monthly reports on expenses and cash collections These reports can be accessed through the ERAS (Electronic Record of Authorized Signatures) system For detailed instructions on how to view these reports online, please visit the official website.
The All Funds Budget encompasses the entire program budget, which includes the core operating budget, sponsored program activities, self-supported programs, auxiliary service corporations, foundations, and any additional campus-related expenditures, such as temporary funding sources.
Allocation – The distribution of appropriated funds to campuses and departments for expenditure control
Appropriation refers to the legally authorized spending amount determined by the General Assembly It grants the authority to utilize revenue, whether from the State General Fund or campus-generated sources, up to the specified limit and for the designated purpose.
The Campus Budget Module (CBM) is a specialized budgeting tool integrated into PeopleSoft HCM (Human Capital Management) that facilitates budget preparation and input for users at both West and East campuses For more information, visit the [Stony Brook University Budget Office](http://www.stonybrook.edu/budgetoffice/campmod/campmod.htm).
CS – Campus Solutions Oracle software suite used for student and higher education administration including admissions, scheduling, financial aid, student financials and records
& registration www.stonybrook.edu/csprod
DIFR – Dormitory Income Fund Reimbursable This is a group of accounts that are self- supporting and used to administer room rental fees and charges
Encumbrance refers to the commitment of funds from an appropriation, representing valid obligations tied to unfulfilled purchase orders or contracts Outstanding encumbrances are recorded as budgetary expenditures in departmental budget documents and annual financial reports.
ERAS (Electronic Record of Authorized Signatures) is an online platform designed to identify individuals authorized to manage account funds Users can access monthly expense and cash collection reports through this system For detailed instructions and necessary forms, visit the ERAS FAQ at [Stony Brook University](https://www.stonybrook.edu/commcms/eras/faqs.php).
Facilities and Administration (F&A) costs encompass the essential expenses associated with sponsored projects, which include maintenance, security, heating, cooling, lighting, space utilization, hazardous waste disposal, secretarial support, and compliance with government regulations.
FY – Fiscal Year The calendar on which the state operates for financial purposes The
University’s fiscal year begins on July 1 and ends on June 30
Form I represents the official budget submission from each campus, utilizing the master commitment file to construct this document This form is essential for establishing the funding allocation targets in the CBM system.
Form II – Following CBM, this is the form that is used to request additional funding commitments
FTE, or Full-Time Equivalent, is a measurement that represents the workload of an employee or student, enabling the comparison of workloads or class loads An FTE of 1.0 signifies a full-time commitment, whereas an FTE of 0.5 indicates a part-time workload, reflecting half of a full work or school load.
GHI/ICTE – Global Health Institute/ Institute for the Conservation of Tropical Environments
The General Ledger (GL) serves as the primary account repository that summarizes all transactions within an organization GL Classification and Codes are essential tools for organizing and identifying these accounts and transactions effectively.
HCM – Human Capital Management Oracle software suite used by the University for human resource administration including the campus budget module and IFR Accruals www.stonybrook.edu/hcmprod
HIFR – Hospitable Fund Reimbursable Operating accounts used to support the costs associated with the University Hospital This allocation is supported through patient care revenue
IACS – Institute for Advanced Computational Science
IDC – Indirect Cost (also known as Facilities and Administration costs/F&A) See Research Foundation for information on IDC
Lapsed funds refer to uncommitted funds that remain in an appropriation account at the end of a fiscal year These funds are subsequently returned to the original fund from which they were appropriated or allocated.