Division of Financial Services
Accounting
Cornell receives appropriations from both the federal government and New York State. Typically, appropriations are awarded based on legislation, and not through an application process, though special reporting may be required to maintain the appropriation. The government appropriations revenue source does not include government grants and contracts (see the Grant and Contract Revenue: Grants, Contracts, and Similar Agreements).
| Federal Appropriations (Ithaca Only) | Federal appropriations are funds distributed through various federal agencies for land grant institutions such as Cornell. The funds are used for agricultural education and research, other special research projects, and extension activities. The primary legislation/programs providing funds to Cornell are the Hatch Act of 1887 and the McIntire–Stennis Act of 1962 (for agricultural experimental stations at state land-grant colleges), and the Smith–Lever Act of 1914 (for cooperative extension services). Each state must match its federal cooperative extension funds. Federal financial aid that is “passed through” Cornell, such as Pell grants and Perkins loans, is not considered revenue to the university. Funding provided by the government is recorded as either a payment on a receivable or as a liability. |
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| Required Documentation | Federal authorization reports. |
| Procedural Notes | Federal appropriation revenue may be recorded only by the Sponsored Financial Services or Cornell Cooperative Extension in Ithaca, or WCMC Research Accounting. Permitted Ithaca object code:
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| State Appropriations | State appropriations are funds appropriated by the State of New York for distribution to the university. |
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| Required Documentation | Electronic notification from SUNY and verification of certificate of authority to spend through the SUNY reporting portal (State Financial System). |
| Procedural Notes | For the Ithaca campus, state appropriation revenue is only processed by the Budget Office, with the exception of the State university Construction Fund, which is processed by the Facilities. At WCMC, all deposits are overseen by WCMC General Accounting. Permitted Ithaca object codes:
Permitted WCMC GL code:
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