FOAPAL is the accounting structure used in Banner and the Bridge to classify transactions. FOAPAL means fund, organization, account, program, activity, location - each having a specific meaning.

Funds can be unrestricted funds and restricted funds and the type of fund is determined by the source of funding. To create a new fund, a Request for New Fund must be completed and submitted to Financial Services (AH178).

Unrestricted funds consist of the following:

  • Bank fund – 10000 – the University bank accounts
  • General Operating fund – 11xxx
    • 11005 general operating funds that the province provides us
    • Rest of the 11xxx funds are allocations from 11005
    • 11010 Carryover Fund – generally unused funds 11005/11010 from the previous year
    • 11012 University Special projects
    • 11015 Non-recurring
    • 11020 Enrolment Planning Envelope
    • 11030 Canada Indirect Research Costs (indirect amount based on Tri-council funding)
    • 11035 Life Cycle Equipment Replacement
  • Parking Services - 78105
  • Ancillary funds – 7xxxx
    • Bookstore, Printing, Conference Services, Housing, Food Services
  • Unrestricted Specific Purpose funds - 16xxx – an allocation of funds from operating accounts for a specific purpose
  • Unrestricted Research funds - 13xxx, 14xxx – unrestricted research funds the faculties contribute to from operating funds for faculty members

Restricted funds consist of the following:

  • Restricted Research funds – 4xxxx (excluding 49xxx) – new fund for each research project. Restrictions are placed on the funding by federal and provincial agencies, associations, foundations, institutions and corporations.
  • Scholarships funds – 52xxx – annual scholarships where there are terms on how the scholarship is awarded and are funded by donors.
  • Special Purpose funds – 65xxx - primarily used to record transactions that are restricted for special purposes and funding is generally from donations from external sources.
  • Endowments funds – 50xxx and 60xxx – exist into perpetuity and there are two parts, the expendable fund and the non-expendable fund. The expendable funds are used to record expenditures made in connection with endowment funds according to the terms of the gift(s). Expenditures typically include payment of endowed scholarships and other restricted items such as library acquisitions. The non-expendable funds are used to record the principal portion of the contributions form donors or the University. Endowments exist into perpetuity.
  • Funds held on behalf of others – 49xxx, 54xxx, 58xxx – not consolidated with the University financial statements
    • 49xxx – Research projects that are not University funds
    • 54xxx – University collects funds on behalf of non-University groups
    • 58xxx – usually conferences organized by a group/department on campus but the funds are not related to University business – one time event
  • Capital – 8xxxx – funds restricted for capital expenditures or infrastructure, generally Alberta Government and/or external donors.

Organization - generally based on the University organizational chart and identifies the faculty or department responsible for the fund

Account - describes the transaction

  • Assets – 1000-1999 – bank accounts, receivables, and capital assets
  • Liabilities – 2000-2999 – accounts payables, loans
  • Revenue – 3000-3999 – tuition, fees, grants, recoveries
  • Expense – 5000-6999 – salaries, services, supplies
  • Capital expense – 8000-8999 – equipment, building
  • Interfund transfers – 9000-9999 – internal transfers between funds

Program - is the numeric designation for group activities, operations or other units directed to attaining specific purposes or objectives. The program code allows organizations to flow revenues and expenditures to the same program. This is generally a four-numeric code that identifies a function and enables the institution to establish a method of classifying transactions across organizations and accounts. Further guidelines to consider when requesting program codes are found here.

The University uses program codes primarily to group the expenditures into the following major functional classifications:


  • 1xxx – Instructional
  • 2xxx – Non Credit
  • 3xxx - Library
  • 4xxx - Student Services
  • 5xxx - Information Technology
  • 6xxx - Administration and General
  • 7xxx - Physical Plant & Operations
  • 8xxx – Restricted funds - sponsored research, trust
  • 8xxxxx – Capital projects
  • 90xx - Ancillary Services
  • 96xx – Unrestricted specific purpose

Activity - used to track transactions for smaller projects in a larger FOAP or across multiple FOAPs and can be University wide activities or department specific activities.

Location - used to assign assets to a particular University location. It is generally not a mandatory code, but is a requirement when creating a requisition to specific asset account codes.