# What Is FOAPAL in Banner Finance?

Source: https://www.itcadence.com/blog/what-is-foapal-in-banner-finance
Category: Banner Finance & HR | Published: 2026-09-24 | Updated: 2026-09-24 | Publisher: ITCadence

FOAPAL is the chart of accounts structure in Banner Finance: Fund, Organisation, Account, Program, Activity and Location. What each element means, with examples.

**Short answer:** 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.

![FOAPAL breakdown showing Fund, Organisation, Account, Program, Activity and Location with example codes](https://www.itcadence.com/images/diagrams/foapal.svg "The six elements of a Banner FOAPAL string")

## The six elements

| Element | Question it answers | Example |
|---|---|---|
| **F**und | Where did the money come from? | 110000 Operating fund |
| **O**rganisation | Who is responsible? | 3100 Department of Engineering |
| **A**ccount | What was it spent on or earned from? | 7210 Office supplies |
| **P**rogram | Why, in functional terms? | 10 Instruction |
| **A**ctivity | Which project or event? (optional) | CONF26 Annual conference |
| **L**ocation | 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

1. Keep **organisation** aligned with how budgets are managed.
2. Use **program** for functional reporting such as instruction, research or student services.
3. Don't overload **activity** and **location** without a reporting need.
4. Use **fund and organisation security** so users only see what they own.

## Frequently asked questions

### Which FOAPAL elements are required?

Fund, Organisation, Account and Program are typically required. Activity and Location are optional and used by institutions that need extra detail.

### Where are FOAPAL codes defined?

Each element has its own maintenance page: FTMFUND, FTMORGN, FTMACCT, FTMPROG, FTMACTV and FTMLOCN, all within a chart of accounts.

### What is the chart of accounts code?

A one-character code that precedes the FOAPAL and identifies which chart of accounts the elements belong to.