Chart of Accounts

FOAPAL\’fo-pal\ is the acronym representing each element of the Chart of Account. Navigate through the FOAPAL sections to learn more:

Are you new to the University or just getting started with FOAPAL? Get started with our video overview.

Watch FOAPAL overview

Numbering System

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 separate resources into categories (i.e. funds) to identify both the source of funds and the use of funds.

For a detailed exploration of document codes, including their unique identifiers and a comprehensive list with corresponding contacts for transaction activities, please visit our Document Code Listing.

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 Loan Fund 4xxxxx
Endowment 6xxxxx
Split Interest Agreements 7xxxxx
Agency Accounts 8xxxxx
Plant Funds 9xxxxx

Organization Code

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

Account Code

The 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

The program code dentifies 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 Auxiliary Enterprises
92000 Need-Based Award
92010 Self-Help Relief
92020 Merit Awards
92030 Enrichment
99000 University

Activity Code

The optional activity code identifies projects, special events, recurring campus events involving one or multiple departments.

Location Code

The optional location code is primarily used with the fixed asset module to designate physical places or sites, such as buildings and room numbers.


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) 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.