Policy Steward: 
Manager of Budget Ops
Format Updated: 
University Policy & Standards Converted: 
Revision Date: 
Wednesday, March 9, 2016

* This information replaces FIS 1101 Elements & FIS 1102 How to Request Banner Chart of Accounts (FOAPAL) Elements


FOAPAL Elements

Effective: 03/31/2006
Revised: 12/22/2010

Acronym for the six chart of accounts elements used to process financial data. FIS term standing for Fund, Organization, Account, Program, Activity and Location codes.

A Fund identifies the type of resource, how it can be spent, and represents a financial entity that requires a balance sheet. This means that each fund represents revenues and expenses across all involved departments and offices for a given financial area. At a minimum, all funds must be reconciled at year-end. Exhibits FIS-Ex003-18: Fund Reconciliation Responsibility by Fund and FIS-Ex003-19: Fund Reconciliation Responsibility by Unit indicate who has the responsibility for reconciliation of each fund at OSU.

Funds 0XXXXX are Education and General Funds (E&G) that are subject to expenditure limitations. These funds are allocated to colleges and departments through the budget process. Annual expenditures of these Funds should not exceed their budget.

  • All cash deposited in E&G Funds is to carry an income Account Code (0xxxx) unless the deposit is a true refund of a previously expensed item. See definition of Reduction of Expense. Cash income is budgeted, and the authority to spend the cash will be in the expenditure budget. If actual cash deposits exceed the revenue budget, the expenditure budget may be increased by the Office of Budgets and Fiscal Planning. Without this expenditure budget increase, the over realized revenue could not be spent. Cash received as a gift is not to be deposited in E&G funds; see FIS 102-05: Gift Income. Income from service and testing functions should be recorded in 05XXXX Designated Operations funds.
  • Non cash revenue (Service Credits – Account Code 79xxx) is a means to shift expenditures that decrease a Fund’s unexpended budget balance to other Fund(s) that benefited from the expenditures. The Service Credit is used instead of transferring specific expenditures. The opposite entry on the Journal Voucher is an expense Account Code.

Funds 01XXXX are specific appropriations or educational funds outside of the general budget. Examples are lottery allocations, plant rehab allocations, and summer session. Except for the funding source, cash deposits, miscellaneous cash deposits, and service credits normally would not be recorded in these Funds.

Funds 03XXXX are Funds unique to Agriculture Experiment Stations, Extension Service, and Forest Research Lab. These Funds are defined as General Funds or Statewide Public Service Funds (SWPS) and are subject to the cash deposit and service credit rules noted in the E&G Funds above.

Funds 05XXXX are Designated Operating Funds outside of the General Fund. The purpose of these funds is to account for specific activities such as labs, workshops, etc.

  • These Funds are not in the University’s budget process and are required to maintain a positive fund balance.
  • A negative Fund Balance is to be funded by a payment from the college or unit responsible for the Designated Operating Fund.
  • Because these Funds are not a part of State appropriations, they are required to pay their share of the operation of the State of Oregon and administrative support provided them by the university.
  • The activities carried on in the Designated Operating Funds may also be carried on within the E&G Funds, but funded by budget rather than outside revenue.

For further information, see

Funds 060XXX are unrestricted gifts to the University that may be used at the discretion of the University. These Funds should not carry a negative cash balance.

Funds 065XXX through 067XXX are Technology Transfer Funds. The 067XXX funds are used to accumulate income generated from OSU technologies and the associated cost of individual inventions, patents, and publication copyrights. These funds may carry a negative cash balance when income is forthcoming, but has not been received.

After payment is made to the OSU faculty member (inventor or author) for their percentage (per OAR 580-043-0011), the balance will be distributed between the Technology Transfer Office and the university department according to university policy found on the Research Office website. The distribution to the department will be into a 065xxx or 066xxx fund. The amounts in these funds are to be used for the advancement of research, instruction, and other intellectual pursuits.

For further information, see IMD 6.205.

Funds 090XXX are Service Departments. The purpose of a Service Department is to provide services to the University that would not be economical at the departmental or activity level. In theory, Service Departments pay for their operational cost and pass those costs through to their customers so that their Fund Balance is zero at year-end.

  • Service Departments must comply with the University’s Service Department Policy. If compliance is not possible, the Service Department will be absorbed by their college or reclassified as a Designated Operating Fund. See FIS 1403-04: Service Center Operations for more information.
  • Because Service Departments are passing on costs to their University customers, their Journal Voucher revenue is recorded with account codes 09xxx. Cash deposits from external customers will use the 0xxxx Income Account Codes.

See FIS 1401-02: Sales of Goods and Services

Funds 095XXX are Clearing Funds. Clearing Funds are a means to accumulate revenue or costs that are allocable or applicable to many Funds or Indexes. Examples are Payroll Clearing, Indirect Cost Clearing, etc. Since these Funds are only temporary holding Funds, they must be zeroed out at the end of the Fiscal Year.

Funds 1XXXXX are Auxiliary Enterprise Funds. These Funds are to provide services to students, faculty, and staff as individuals. These funds are used to account for operations that are financed and operated in a manner similar to private business enterprises and in support of, but not directly related to, the educational mission of the University. Examples include the Memorial Union, Housing, Student Health Service, Parking Services and Athletic Department. Goods, services and debt service are provided on a self-supporting basis.

Funds 438xxx are Restricted Endowment Earnings from an outside endowment source. Use of these funds is restricted by the will or legal endowment document. These funds are interest bearing.

Funds 49XXXX are Student Loan Funds.

Funds 6XXXXX are Endowment Funds or Funds that act as Endowment Funds that are subject to the terms and restrictions placed on the use of these funds by the donor’s will or gift instrument.

  • Earnings on the endowment funds are recorded in Gift funds. No expenditures are to take place in the endowment fund itself.

Funds 7XXXXX are Affiliated Student Organization (ASO) Funds.

Funds 80XXXX through 82XXXX are separately funded repair or capital construction projects of OSU, including projects outside the main campus. These projects may be funded by bonds, lottery, grants, or gifts. See FIS 600 Plant Funds and Fixed Assets.

Funds 83XXXX through 84XXXX are building and equipment replacement reserves. Auxiliary Enterprises and Service Centers must contribute to these reserves annually. Equipment must be purchased directly from operational funds, not reserve funds. The building repair dollars must be transferred to other 80XXXX Funds for expenditure on major repairs and remodeling. Operating funds should be used for minor repairs.

Funds 85XXXX through 88XXXX are Debt Retirement Funds.

Funds 89XXXX are investment in Plant Funds. This series of Funds report the cost of land, buildings, equipment, and improvements other than buildings.

Funds 9XXXXX are Agency Funds. These funds are established for outside entities affiliated with and residing at OSU to facilitate ease of use of OSU services, such as direct charging from telecommunications, printing/mailing services, or OSU Bookstore. Examples include: student campus organizations, OSU Alumni Association, National Marine Fisheries Service ground fish group. The balance in this fund is owned by the agency, not OSU. Expenditures are not reported in OSU's financial statements. These funds cannot be used to make salary payments. Employees of the agency are not OSU employees.

Funds BXXXXX through ZXXXXX are Restricted Gifts, Grants, and Contracts. These are usually identified by a leading alpha character in FIS. The restrictions are placed on these funds by the donor or funding entity. The restrictions may be as to who can spend the funds or what they can be spent on.

An Organization (ORG) is normally defined as a distinct budgetary unit, such as a department within a college. Organization codes are used to create an organizational hierarchy so there can be a summarization of sub-units of a larger organizational entity. Examples of organizations would be:

College of Forestry                                         Business Affairs
Department of Chemistry                               Facilities Services
Radiation Center                                             Army ROTC
Intercollegiate Athletics                                 Library

Account Codes are used to track specific object level financial transactions. FIS separates accounts into two categories. One category relates to the Operating Ledger (OPAL) and includes revenue, expenses and transfers. The second category relates to the general ledger (GL), and includes assets, liabilities and fund balances. The OPAL accounts are numeric, while the GL accounts are alpha/numeric. Examples of accounts would be:

Accounts Receivable                                       Accounts Payable
Academic Salaries                                           Classified Salaries
Operating Supplies                                          Telephone Charges
In-State Travel – Employee                            Equipment

See the OUS Fiscal Policy Manual, Section 2: Account Codes for a complete list of account codes and definitions.

Program codes are used to identify institutional functions. Functions are usually tracked across Funds, Organizations and Accounts. Research, Instruction, and Departmental Administration are examples of Programs. See FIS 1405-02: Program Codes and FIS-Ex 003-03: Program Codes Decision Tree

Activity codes are not mandatory, and may be used at the discretion of the individual users to capture additional levels of detail not available elsewhere in FIS. As with all other FOAPAL codes, activity codes must be first established in Banner before they can be used.

Location codes indicate a physical location. This allows assets to be tracked for both accountability and depreciation. Location codes are required on all construction projects.

INDEX is a combination of Fund, ORG, and Program. This code (Index) is used to process expenses and record income.

Program Codes

Effective: 03/01/2002
Revised: 03/09/2016

All expenditures must be correctly classified as to Program because these codes are used for the compilation of financial statements for the University. Only with consistency in financial records can the University achieve accurate financial reporting.

A Program Code is linked in the accounting system to a Fund Code and an Organization Code through the pre-assigned Index. The Index is the shorthand identifier for the fund, organization, program combination, and identifies the type of activities for which dollars are spent. It is essential that all expenditures be correctly classified as to Program because these codes are used for the compilation of financial statements for the University. In addition, this University expenditure data is used in the preparation of reports to national organizations, for comparison with peer institutions, and in the Facilities and Administration Rate (indirect cost) proposal. See also: FIS-Ex 003-03: Program Codes Decision Tree.

  1. Instruction and Departmental Research
  2. Sponsored Instruction and Training
  3. Academic Support
  4. Institutional Support
  5. Libraries
  6. Student Services
  7. Operations and Maintenance of Physical Plant
  8. Sponsored Research
  9. Other Sponsored Activities
  10. Public Service
  11. Other Institutional Activities
  12. Plant Funds

1. Instruction and Departmental Research

Program Codes:


Instruction and Departmental Research


Departmental Research


Summer Session Instruction


Continuing Education Instruction


Other Instruction


AES Ag Exp Station Research



The teaching and training activities of the University, whether it is for credit towards a degree or on a non-credit basis. This includes Summer Session, workshops, continuing education, and sponsored instruction. Activities that support instruction include preparation of course syllabi, preparation and/or distribution of class materials, academic counseling (not to be confused with student advising), and the curriculum committee. Instruction also includes designated operations, such as workshops, with the other Instruction program code 09000.

Departmental Research

Research, development and scholarly activities that are not sponsored research. That is, they are not separately budgeted and accounted for. Other scholarly activities include improving a faculty member’s instructional methods, improving competence in his/her field and contributing to the development of the particular discipline. It is not considered a major function, but is part of the instruction function of the University.

Examples of Costs:

  • Salaries, wages and related benefits of faculty and classified staff associated with course development, direct classroom and other teaching activities, or that are an integral part of departmental research. Many deans and department chairs also teach classes. Their salary would be split between instruction and departmental administration in accordance with the percent of time spent on each function.
  • Graduate Teaching Assistantships (GTAs) - both salary and tuition remission
  • Materials, such as lab supplies used directly in teaching a lab
  • Costs of equipment and equipment maintenance used for the classroom or training activity
  • Publication printing costs associated with the teaching activity
  • Travel directly related to Instruction or Departmental Research
  • Direct materials and supplies used for Instruction or Departmental Research
  • Recharges from service units that support Instruction or Departmental Research, such as Printing and Mailing

2. Sponsored Instruction and Training

Program Codes:

03001 - 03010

Sponsored Instruction

03600 - 03610

Sponsored Instruction Cost Share

Specific instructional or training activity established by a grant, contract, or cooperative agreement. Includes such activities as America Reads Program, ELI workshops, US-ED Distance Education Alliance, short courses, sponsored field trips, and sponsored course development. This also includes any mandatory cost sharing. Cost sharing is the University’s support of a project through either cash or in-kind services that is required by some sponsors. See GCG 212: Cost Share for further information.

3. Academic Support

Program Codes:


Departmental Academic Support
Continuing Education Administration
Ag Experiment Station Administration
Extension Service Administration
Museums and Galleries
Educational Media Services
Dean's Office
Other Academic Support

Expenses incurred for administrative and support services that benefit common or joint department activities such as in the Deans' offices, academic departments and divisions, educational media services, and organized research units. Organized research units include institutes, study centers, and research centers under the Vice President of Research. Examples include the Survey Research Center, Marine Freshwater Biology Center, Lab Animal Resources, Linus Pauling Institute, and Center for the Humanities.

Many deans and department chairs also teach classes. Their salary would be split between Departmental Administration and Instruction in accordance with the percent of time spent on each function.

Examples of Costs:

  • Faculty and classified salaries and benefits (Dean, Department Head, Administrative Assistant, Accountant, Business Manager, Office Assistant)
  • Personnel activities such as search committees, promotion committee, human resources document processing
  • Other committee meetings such as University Safety Committee, Commencement Committee, etc.
  • Training and travel which benefit common or joint departmental activities. Includes planning, reservations, preparing travel and reimbursement documents
  • Administrative support including correspondence, filing, calendar coordination, telephone coordination, and office management
  • Time card processing, time entry, review and analysis of payroll expenditures and labor distributions
  • Processing accounting transactions, journal vouchers, vendor payments, and reimbursements
  • Office supplies, postage, telephone costs and memberships.
  • Duties related to building managers and facility coordination
  • Installation and maintenance of computer hardware, including all peripherals, network administration and related support, and installation and maintenance of computer software and custom programming of software applications
  • Costs associated with a departmental library that is not a part of the University library.

NOTE: For costs related to fund raising or alumni activities, each Dean has an index designated for development costs. Student recruiting costs should also be charged to the index designated for development costs. Only this index should be used for these activities.

4. Institutional Support

Program Codes:


General Administration

Expenses associated with units that provide support to the entire University. This includes the President’s office, Provost, Vice Provost for Academic Affairs, Vice President for Research, Business Affairs, Procurement, Contracts, and Materials Management (PCMM), Legal Counsel, Budget and Fiscal Planning, Institutional Research, Human Resources, and Information Services.

5. Libraries

Program Codes:



This program code is used for costs associated with the Valley Library on the Corvallis campus, the Guin Library at Hatfield Marine Science Center in Newport, and the Vet Med Library.

Examples of Costs:

  • Salaries and benefits related to the administration of the library
  • Purchase of books and periodicals
  • Travel & other costs related to the administration of the library
  • Book repairs and book restorations
  • Electronic materials and services

6. Student Services

Program Codes:


Student Services


Student Health Service


Scholarships & Fellowships

Expenses incurred for the administration of student affairs and for services to students. This includes activities occurring in the offices of the Vice Provost for Student Affairs, Admissions, Registrar, Educational Opportunities Programs, Promise Program, Pre-College Programs, Career Services, Student Health Services, and Counseling & Psychological Services. It also includes expenses related to catalogs, commencement, scholarships/fellowships, other student services, and student advisors at the college level.

7. Operations and Maintenance of Physical Plant

Program Codes:


Physical Plant Administration
Custodial Services
Utilities and Heat Plant Administration
Waste Disposal
Grounds and Facilities Maintenance

Expenses incurred for the administration, supervision, operation, maintenance, preservation, and protection of the University’s physical plant (buildings, grounds, and equipment).

Examples of Costs:

  • Custodial and utility services
  • Grounds maintenance
  • Repairs, ordinary maintenance, and operation of buildings and other plant facilities that are basic features of the facility, i.e. toilet rooms that are required regardless of the use of the facility, and other common areas. This also includes general-purpose classrooms, which are defined as classrooms that are maintained by the general fund and scheduled through the Schedule Desk for any type of class instruction. Buildings owned by auxiliaries, such as Housing and Dining Services, fund their own operations and maintenance. Other building maintenance and repairs should be charged to the appropriate program code relating to the specific project or activity
  • Earthquake and disaster preparedness
  • Environmental safety
  • Biological waste disposal
  • Property, liability and all other insurance relating to property, space and capital leasing
  • Facility planning and management
  • Campus Freight which provides shipping and receiving assistance for large/heavy freight on campus is located within Printing & Mailing Services.
  • Planning for new space or planning and/or supervision of renovation projects
  • Annual space and equipment inventories

8. Sponsored Research

Program Codes:

17002, 17500

Ag Experiment Station Research (does not include 11200, Administration)
Forest Research Lab
Other Institutes and Research Centers
Sponsored Research (includes Research Training)
Internally Funded Research
Vessel Operations
Research Cost Sharing

All research that is budgeted and accounted for separately. This is also called organized research. There is normally a proposal submitted, an award made, and activity and financial reporting to the sponsor. Each sponsored project’s financial records correspond to the Fund code that provides the dollars for the research. This includes research sponsored by Federal and non-Federal agencies and organizations, as well as, research activities that are separately budgeted and accounted for that are funded by the University.

Sponsored Research also includes research conducted by the Ag Experiment Stations and the Forestry Research Lab who receive funds from USDA and State legislative match, which they distribute and report back to the Federal and State governments on how the money has been used. This does not include administrative costs.

Sponsored Research includes cost sharing. Cost sharing is the University’s support of a project through either cash or in-kind services as required by some sponsors.


  • Academic and classified staff salaries and benefits
  • Graduate Assistantships (GRA), including salary, OPE, tuition remission
  • Travel directly related to the research
  • Direct materials and supplies
  • Publication costs
  • Recharges from service units, such as Printing and Mailing, for costs associated with Sponsored Research
  • Repair and maintenance costs of equipment used exclusively for the activity

It does not include any administrative or instructional activity costs. It does not include building maintenance or repairs, or utility costs unless specifically authorized by the sponsor.

9. Other Sponsored Activities

Program Codes:

20300, 20450

Other Sponsored Activities - On Campus
Other Sponsored Activities - Off Campus
Other Sponsored Activities Cost Share
Sponsored Public Service - On Campus
Sponsored Public Service - Off Campus
Sponsored Public Service Cost Share


Programs and topics separately funded by Federal and non-Federal agencies and organizations which involve the performance of work other than instruction or sponsored research. This includes health service projects, community service, extension programs, and cost sharing. It includes cost sharing. Cost sharing is the University’s support of a project through either cash or in-kind services, required by some sponsors.

Examples of Costs:

  • Academic and classified staff salaries and benefits
  • Travel directly related to the activity
  • Direct materials and supplies
  • Publication costs

10. Public Service

Program Codes:


Other Public Services (Services/Testing)
Extended Education
Extension Service Programs
Extension Service Programs
Extension Service Programs
Veterinary Teaching Hospital

These costs are associated with extended education and the Cooperative Extension Service (USDA Smith-Lever funds and state legislative support). This does not include individually sponsored projects. It does include the Veterinary Teaching Hospital, as well as, designated operations that are service and testing, but not workshops. Examples are electric motor testing service, archeology services, asphalt testing, Seed Testing Laboratory, HHS youth camps, Oregon Climate Service, and Vet Diagnostic Lab testing services.

11. Other Institutional Activities

Program Codes:


Housing and Food Services
Student Centers and Activities
Intercollegiate Athletics
Parking Operations
Bookstores (OSU-operated)
Other Rentals
Other Auxiliary Enterprises
Service Centers

Other activities of the University (auxiliaries and service departments) which are in the University’s financial statements.


  • Academic and classified staff salaries and benefits
  • Travel directly related to the activity
  • Direct materials and supplies
  • Computer costs and services used for the activity
  • Publications
  • Repair and maintenance costs of equipment used exclusively for the activity

12. Plant Funds

Program Codes:


Plant Construction/Improvement


Renewal and Replacement

This category includes acquisition, construction, or renovation of University land or buildings.


How to Request Banner Chart of Accounts (FOAPAL) Elements

Effective: 03/31/2006
Revised: 03/09/2016

Several offices are involved in Banner Chart of Accounts maintenance.  Following is a quick list of the various first-contacts, based broadly on the particular element and type of funding:

  • Fund Type 1x, 2x, 4x through 6x, and 9x and associated Index – Budget & Fiscal Planning Office
  • Fund Type 3x and associated Index – Office of Sponsored Research and Award Administration (OSRAA)
  • Fund Type 8x and associated Index – Specialized Admin Services-Capital Planning & Development
  • Fund Type 11 (cost share only) – Office of Sponsored Research and Award Administration (OSRAA)
  • Organization Codes – Budget & Fiscal Planning Office
    • Including HR Major Organization Codes – Budget & Fiscal Planning Office
  • Account Codes – Budget & Fiscal Planning Office
  • Program Codes – Budget & Fiscal Planning Office
  • Activity Codes – Budget & Fiscal Planning Office (web-based “OACIS” system)
  • Location Codes – Space Management-Capital Planning and Development

For Organizations, Programs, unrestricted and specialty Funds (types 1x, 2x, 4x-6x, and 9x) and associated Index codes:

Business Centers submit requests for unrestricted & specialty funds, organizations, major org (HR) designations, programs, and related index codes via the FOAPA Chart Element Request Form found on the FOAPA website.

Standardized additions, changes and terminations will be processed by the Budget & Fiscal Planning Office as quickly as possible and the initiating Business Center will be copied on the completed document.  Non-standardized requests related mainly to new or rearranged organizations and new or altered operations will be directed to the FOAPA Committee for review.  The FOAPA Committee is comprised of staff from Business Affairs, OSRAA, and the Budget & Fiscal Planning Office.  The committee will approve, deny, and/or seek additional information as needed.  Approved actions will be processed by the Budget & Fiscal Planning Office and the Business Center will be copied on the completed (both approved and denied) document(s).  If a request is denied, the Committee will provide the Business Center with feedback on the reason(s) and will provide alternate suggestions/options where applicable.

For Restricted Funds (type 3x) with associated Index codes and cost share funds:

The Office of Sponsored Research and Award Administration (OSRAA) establishes and maintains all restricted Funds, associated Index codes, and cost share funds.  Grants, contracts and gifts are based on documentation provided by the sponsor or donor.  Non-specific gifts may be established at the request (via FOAPA form or e-mail) of the Business Center, Dean, or Executive Administrator. Note: if a gift fund is needed for OSUF or ARF, the request must come from the respective foundation.

For Plant and Debt Retirement Funds (type 8x) and associated Index codes:

Specialized Admin Services-Capital Planning & Development coordinates the establishment and maintenance of all plant and long-term debt funds.

For Account Codes:

Account Codes are established and maintained through the FOAPA Committee.  Requests for new or altered account codes should be directed to the Budget & Fiscal Planning Office for review and vetting.

For Activity Codes:

Activity Codes are almost exclusively at the discretion of Colleges and departments.  To request Activity code additions, changes or terminations, use the Budget & Fiscal Planning Office Online Activity Code Input System “OACIS.”  This web application permits anyone with a valid OSU e-mail address to submit requests which route electronically to the appropriate Business Center for “Unit Chart” approval and then to the Budget & Fiscal Planning Office for “Institutional Chart” approval and Banner update.  The status of a request may be queried at any time via the OACIS search tool.  Once a request has a status of “IC Approved” the action will have been completed in Banner and available in Data Warehouse the next business day.  Questions about specific requests or the online system should be directed to the Budget Operations Manager in the Office of Budget and Fiscal Planning.

For Location Codes:

Location Codes are managed by Space Management-Capital Planning and Development.