Chart of Accounts
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.
- Non Labor Account Codes (PDF) Labor Account Codes (PDF)
- Revenue Account Codes (PDF)
- Program Codes (PDF)
- Activity Codes (PDF)
- Location Codes (PDF)
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.
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)|
|Student Loan Fund||4xxxxx|
|Split Interest Agreements||7xxxxx|
Identifies the school/college/division and/or department and designed to reflect the current University organization structure.
Identifies the type of transaction activity, such as revenue and expense.
|Account Type||Account Number (5 digits)|
|Salaries and Wages||60000-64999|
|Supplies||71000-72999 ; 74000-74999|
|Repair and Maintenance||78xxx|
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|
|10003||Student Experiential Learning|
|20000||Organized Sponsored Research/Cost Share|
|20001||Organized Internal Research|
|50000||Student Activities and Services|
|50004||Liturgy and Music|
|50005||Communications and Networking|
|60000||O&M-Services and Service Buildings|
|60001||O&M-Academic & Admin Buildings|
Optional - identifies projects, special events, recurring campus events involving one or multiple departments.
Optional accounting string segment primarily used with the fixed asset module to designate physical places or sites, such as buildings and room numbers.
|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)||Subsidiary 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 programs 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 University's discretion 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 related to the construction and maintenance of property, plant and equipment. Also funds for retirement of indebtedness-used to account for University debt activity.