FOAPAL, an acronym for Fund, Organization, Account, Program, Activity and Location, is the account code structure in Banner, the University's Administrative System suite.

Below is a description of the six elements of FOAPAL in the order in which they appear:

  • Fund - the source from which the funds are drawn. Fund groups include: Unrestricted Funds, Restricted Funds, Student Loan Funds, Endowment Funds, Plant Funds, and Agency Funds.
  • Organization - identifies the school/college/division/department responsible for managing funds. It reflects the current University organization structure.
  • Account - identifies the type of activity, such as revenue and expense. This code describes the basic accounting classification.
  • Program - indicates the purpose of the related financial transaction, within the context of the University’s major activities, such as instruction, research, public service, etc.
  • Activity – Optional; Activity is reserved for departmental use. A code may be established for cost-centering purposes. 
  • Location – Optional; Not currently used at USF.

For questions, please contact Ivy Efendioglu at x2731.