All About FOAPAL

What is FOAPAL?

FOAPAL is the abbreviation for the chart of accounts structure used by the new Finance and buyND systems. The six elements of FOAPAL are:

Fund - is the source from which the funds are drawn. Includes the following fund groups: Unrestricted Funds, Restricted Funds, Student Loan Funds, Endowment Funds, Plant Funds, Agency Funds.
Organization - identifies the school/college/division/department and is designed to reflect the current University organization structure. The unrestricted budget unit in the old system is similar to the new Organization code.
Account - identifies the category of activity, such as revenue, expense and transfer. The object code in the old system is similar to the new Account code.
Program - identifies the purpose of the related financial transactions, within the context of the University’s major activities, such as instruction, research, public service, etc.
Activity - Optional account string segment designed for short duration projects, special events, recurring campus events involving one or multiple departments (e.g. Commencement)
Location - Optional accounting string element primarily used with the fixed asset module to designate physical places or sites, such as building and room number. Required for capital purchases (e.g. 1097 Loftus All-Sport Facility)

How do I find my FOAPAL codes?

There are several resources available to help you determine the FOAPAL codes for your department:

Chart of Accounts Translator - This is available in the Financial Management section of your Staff or Faculty tab on insideND. Use the FOAPAL Inquiry option to type in your old budget units / object codes, and get the corresponding Fund, Org, Account and Program.
List of Account Numbers, Activity Codes and Location Codes - These are available on the Controller's Group Web site (FOAPAL Information Section.)
Department Key Contacts - Your department key contacts have received a fund mapping as part of the go live preparation process. These contacts have also participated in special training so that they are prepared to be a resource to their departments.
Controller's Group Contacts - The Controller's Group is available to assist you with any FOAPAL related questions. You should contact anyone from the Controller's Group with whom you have an existing relationship, or call the main Controller's Office #: 1-7035.