Accounting Services > Introduction to State Accounts
Introduction to State Accounts
The monthly SUNY-produced Accounting Expenditure Summary (AES) reports on State, DIFR, HIFR, IFR and special funded accounts. The reports are distributed to authorized personnel via Lotus Notes. The reports provide detail and summary information for all levels of management. All distributed accounting reports reflect:
- Monthly and cumulative expenditure data
- Total funds committed
- Balances available at month end
Throughout the accounting reports, the data in the account expenditure reports is organized by object of expenditure. There are three major sections to the account expenditure summary:
- The summary page - represents a consolidated snapshot of activity.
- The expenditure detail - represents allocation and expenditure detail for the month and the combined total for the year.
- The supplemental schedules - provide information for pending transactions, open purchase orders and payroll information.
Income Fund Reimbursable (IFR) accounts are the only state accounts that can collect cash at the account level. Supplemental reports are provided for the IFR account detailing collection information and the cash balance in the account.
Accounting receives four copies of each report, one is bound and remains in Accounting and the other three are available for distribution. The Accounting Department maintains a comprehensive list of all report recipients of record. The vice presidential representative in each department must approve changes to report distributions.
Organizing the Account
The state allocation is divided into categories identified by a four-digit number known as the object code. A complete object code list is appended to this guide. The first digit of the object code identifies as a major category, while the successive digits specify sub-groups within that category.
- The major categories are:
- 0000 Personal Service Regular
- 2000 Personal Service Temporary
- 3000 Supplies and Expense
- 4000 Travel
- 5000 Contractual Services
- 5400 Telephones
- 7000 Equipment - Library Purchase
The 3000 through 7000 group is also known as "Other Than Personal Service" or OTPS and sometimes functions as a single unit, as will be described later.
This object code covers all regular personnel on State lines. The assigning and budgeting of lines, as part of the recruitment-hiring process, is an entire subject in its own right. Therefore, this guide will address only those aspects of this category that pertain to the reporting of payroll information.
This group is divided into two major subgroups. The first, 2000, covers all personnel hired on temporary lines paid by the State. It does not include personnel hired from such agencies as Manpower, Career Temps, etc., nor does it cover fees paid to consultants. Both these items are reported under Contractual Services.
The second group is 2600, Students. This covers all students hired through the Work/Study Program, as well as Graduate Assistants and Graduate Students.
This category is used for office supplies and other expenses associated with the day-to-day functioning of the department. It can include subscriptions small equipment, journals, and books.
This category includes all travel expenses charged to a State account.
Services that are negotiated for by contract fall into this category. This includes agreements with outside vendors. For example, leased equipment, printing services, equipment maintenance contracts, people hired from "temporary personnel" agencies are included. It also includes mail-shipping charges from Airborne or Federal Express. In addition, shipping charges for items purchased under object code 3000 are included here. Effective April 1, 2005 honoraria are paid under object code 5641.
Charges from other campus agencies are also included, such as: computer repair, typewriter repair, advertising, catering, and media services.
Probably the largest single expense in the 5000 series is that of phones. This includes the portion of the phone bill that covers monthly usage fees, as well as new installations and upgraded charges.
The 7000 series is used for library acquisition purchases.
Equipment is defined as having a value of over $ 500 or a 2 year life expectancy.
Using the Account
Requisitions - Purchase OrdersWolfMart
Material & Service Requisitions
The Material & Service Requisition (Sample Form 3 - SUSB 828-S) is used for recharging any on-campus service. The department-account information is listed at the top. The body of the form is for the description of the work to be done (or supplies provided). The form must be signed by an authorized signer for both the Debit account and the Service account.