Types of SBU Funds

Fund Type	Description
State Operating Funds	Operating funds 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/free revenue. The remainder is supported by other state revenue sources. State operating funds are distributed to campuses by SUNY. Each allocates the funds to divisional and departmental units through their university budget process.
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.
Dormitory Income Fund	Operating accounts 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.
Dormitory Income Fund Reimbursable	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 the apartment rentals. For example, dormitory damage fees.
Hospital Income Fund	Operating accounts used to support the cost associated with the University Hospital/ This allocation is supported through patient care revenue.
Hospital Income Fund Reimbursable	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.
State University Tuition Reimbursable Account	SUTRA accounts utilize income from self-supporting programs funded from tuition revenue related to contract courses, summer and winter sessions, international programs and over-enrollment revenue.
Long Island 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.
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)
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”.
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.
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 the 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.
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.
SBF Agency	The funding of 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.