Chart of Accounts

FOAPAL – FundOrganizationAccountProgramActivity Code Location

FOAPAL\’fo-pal\ is the acronym representing each element of the Chart of Account.

This is the numbering system used to capture financial transactions and facilitate retrieval of information and financial reporting.  A quick reference guide describing FOAPAL is available. 

Fund Accounting is a method of segregating resources into categories (i.e. funds) to identify both the source of funds and the use of funds.

Fund Code

Source from which the funds are drawn and includes all fund groups (i.e., Unrestricted, Restricted, Student Loan, Plant, Endowment, Agency).

Fund Type Fund Number (6 digits)
Current Unrestricted  1xxxxx
Grants/Contracts  2xxxxx
Designated/Discretionary  3xxxxx
Student Load Fund  4xxxxx
Endowment  6xxxxx
Split Interest Agreements  7xxxxx
Agency Accounts  8xxxxx
Plant Funds  9xxxxx

Organization Code

Identifies the school/college/division and/or department and designed to reflect the current University organization structure.

Account Code

Identifies the type of transaction activity, such as revenue and expense.

Account Type Account Number (5 digits)
Assets  1xxxx
Liabilities  2xxxx
Revenues  5xxxx
Salaries and Wages  60000-64999
Benefits  65000-67999
Supplies  71000-72999 ; 74000-74999
Financial Aid  73xxx
Indirect Cost  75xxx
Distributed Charges  76xxx
Travel  77xxx
Repair and Maintenance  78xxx
Capital  79xxx

Program Code

Identifies the purpose of the related financial transactions, within the context of the University’s major activities, such as instruction, research, public service, etc.

  Program Code       Program Code  Description
10000 Instruction
10001 Departmental Research
10002 Online Instruction
10003 Student Experiential Learning
20000 Organized Sponsored Research/Cost Share
20001 Organized Internal Research
30000 Public Service
40000 Academic Support
50000 Student Activities and Services
50001 Undergraduate Programming
50002 Graduate Programming
50003 Cross-Cultural
50004 Liturgy and Music
50005 Communications and Networking
60000 O&M-Services and Service Buildings
60001 O&M-Academic & Admin Buildings
60002 O&M-Direct
70000 General Administration
70001 Fundraising
91000 Auxilliary Enterprises
92000 Student Financial Aid
99000 University


Location Code
Optional - identifies projects, special events, recurring campus events involving one or multiple departments.Activity code

Optional accounting string segment primarily used with the fixed asset module to designate physical places or sites, such as buildings and room numbers.

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GLez - Fund Accounting

   Fund Type       Fund Type Description
Unrestricted (10xxxx) Expendable resources for the purpose of performing the primary function of the institution. These funds are budgeted on a yearly basis.
Auxiliary Funds (11xxxx-19xxxx) Susidiary functions of the University that budget to a net income or loss on an annual basis.
Grants and Contracts (2xxxxx) Includes federal, state and privately funded research, public service and other initiatives. Also includes certain government funded student aid progrmas such as Pell and ROTC scholarships.
Budgeted Restricted Funds(3xxxxx) Includes both endowment funded chair monies in addition to specifically budgeted university funds. These funds must be budgeted on a line item basis with additional funding spent in accordance with a budgeted plan.
Non-Budgeted Restricted Funds (3xxxxx) Includes both donor restricted funds in addition to funds established at the Univeristy's dicretion from unrestricted sources. Funds must be spent in accordance with any restriction but are not separately budgeted by account code. Spending must be in accordance with the Discretionary funds policy.
Agency Funds (8xxxxx) Resources held by an institution as a custodian or fiscal agent for others, such as student organizations, individual students, faculty organizations, or individual faculty members.
Plant Funds (9xxxxx)

Funds for building renewals and replacements - consists of funds used to track both funding and project costs releated to the construction and maintenance of property, plant and equipment. Also funds for retirement of indebtedness-used to account for University debt acitivity.

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