What Is FOAPAL in Banner Finance?
FOAPAL is the chart of accounts structure in Banner Finance: Fund, Organisation, Account, Program, Activity and Location. What each element means, with examples.
What is FOAPAL in Banner?
FOAPAL is the accounting string used in Banner Finance. It stands for Fund, Organisation, Account, Program, Activity and Location. Every financial transaction in Banner is coded with a FOAPAL, which tells the institution where the money came from (fund), who is responsible (organisation), what it was for (account), why (program), and optionally which activity or location it relates to.
Overview
FOAPAL is how Banner Finance classifies every dollar or dirham. Get the FOAPAL design right and reporting is easy; get it wrong and every report needs workarounds.
The six elements
| Element | Question it answers | Example |
|---|---|---|
| Fund | Where did the money come from? | 110000 Operating fund |
| Organisation | Who is responsible? | 3100 Department of Engineering |
| Account | What was it spent on or earned from? | 7210 Office supplies |
| Program | Why, in functional terms? | 10 Instruction |
| Activity | Which project or event? (optional) | CONF26 Annual conference |
| Location | Where? (optional) | DXB Dubai campus |
Where FOAPAL shows up
- Journal vouchers on
FGAJVCD - Requisitions, purchase orders and invoices
- Payroll labour distribution
- Student AR detail codes that post to Finance
- Budget development and budget status inquiries such as
FGIBDST
Design tips
- Keep organisation aligned with how budgets are managed.
- Use program for functional reporting such as instruction, research or student services.
- Don't overload activity and location without a reporting need.
- Use fund and organisation security so users only see what they own.
Frequently asked questions
Fund, Organisation, Account and Program are typically required. Activity and Location are optional and used by institutions that need extra detail.
Each element has its own maintenance page: FTMFUND, FTMORGN, FTMACCT, FTMPROG, FTMACTV and FTMLOCN, all within a chart of accounts.
A one-character code that precedes the FOAPAL and identifies which chart of accounts the elements belong to.
Last reviewed by the ITCadence Banner team. Ellucian product capabilities vary by version and licence; confirm details against current Ellucian documentation.
