FOAPAL Codes Described

Fund Codes
Organization Codes
Account Codes
Program Codes
Activity Codes
Location Codes

This section describes the FOAPAL codes in the order in which they appear: Fund, Organization, Account, Program, Activity, and Location. All chart codes are assigned by the Planning and Budget Office in accordance with University of California rules and regulations, with the exception of Fund codes, Revenue codes, Transaction Code Accounts and Balance Sheet Accounts, which will be assigned by the Accounting Office. The combination of Fund, Organization, Account and Program codes are required on expenditure, revenue, and transfer transactions. Balance sheet transactions (in the General Ledger) require fund code and account code only.

The following diagram shows FIS Banner chart of account codes with examples. A description of each code follows the chart.

Fund Codes

Fund is an up to five character code describing the source of funding for a transaction. Fund is defined in a five level hierarchy. Fund corresponds to the coding structure of the Office of the President.

The lowest level is the data entry level of the fund hierarchy. This is the fund number that is used to code transactions.

Following is the framework used in assigning data entry level fund codes:

Data Entry Level Fund Codes

Organization Codes

Organization is a numeric code describing the department or office of the University. Organization codes are arranged in hierarchies of up to five levels. Level one is a one character code, level two is a two character code, level three is a three character code, and level four is a four character code. Data entry is at level five and is a 6 character code. For a full discussion of a sample Organization code hierarchy, see Hierarchical Structures.

Account Codes

Account is a six character code that describes the basic accounting classifications. There are seven account types:

General Ledger (Balance Sheet)

1. Asset
2. Liability
3. System Control
4. Fund Balance

Operating Ledger

5. Revenue (Income)
6. Expenditures
7. Transfer

Account codes are organized in a hierarchy within each account type. The highest level, Type Level 1, is used as a sort criteria in Operating Ledger reports. Every transaction requires an account code.

Accounts - Balance Sheet (General Ledger)

For balance sheet account transactions, an account code and fund code are required. Balance sheet accounts include assets, liabilities, clearing accounts, fund balance, and General Ledger system control accounts. Data entry level balance sheet account codes begin with the number 1 for assets, liabilities, clearing, and fund balance accounts, and either the number 3 or the number 4 for system control accounts.

Accounts - Revenue (Operating Ledger)

Revenue accounts are operating accounts used with the Fund, Organization, and Program codes to identify revenue (income) transactions. Revenue codes begin with the alpha character R.

For extramural funds there is a revenue account for each major fund category, such as Federal Grant Revenue, Federal Contract Revenue and Private Gifts/Grants Revenue, as well as for each major agency. Use of the fund code with these revenue accounts provides an accounting by specific fund source.

Accounts - Expenditure (Operating Ledger)

Expenditure accounts are operating accounts used with Fund, Organization, and Program codes to identify expenditures. These are the accounts used for the day-to-day purchasing transactions of most units. The basic structure is shown in the following illustration. Any data entry level expenditure account can be used for budgetary or financial transactions. The only exceptions are certain expenditure accounts reserved for budgetary transactions. Budgetary account codes begin with the alpha character “B.”

Accounts - Transfers (Operating Ledger)

Transfer codes are operating accounts and are used to designate financial additions to, deductions from or transfers between fund balances. Fund balance transactions are coded by the Accounting Office.

Program Codes

Program is an up to six character code representing the functions of the University. The Program codes will usually consist of the first two digits of the Organization codes that are used at the Data Entry Level. The functions they represent are: instruction, research (including research grants), public service, academic support, student services, institutional support, operation and maintenance of plant, student financial aid, auxiliary enterprises, budgetary provisions, agency accounts, and construction in progress. There is at least one program code associated with each organization code.

Activity Codes

Activity is reserved for departmental use. Activities may be established by units for cost-centering purposes. The first two characters of the activity code will be alphabetical, and will be assigned by the Planning and Budget office. Activity is not hierarchical.

Location Codes

Location codes are not used at UCSC.