Campus COA presentation(3) - USU Department of IT - Utah State ...

Chart of Accounts 

FOAPAL Overview 

Chart of Accounts Team 

USU BANNER COA Team 

April 2004 

1

Agenda 

• High level FOAPAL overview 

• Crosswalk between Financial Record System (FRS) 

and Banner 

• Unique features of Banner that must be understood 

in order to learn the new chart (levels, required 

elements, separate tables) 

• Examples of how accounting transactions would 

occur using the 

Banner accounting string (FOAPAL) 

2

Banner Accounting String 

Overview 

(FOAPAL) 

3

Banner Chart of Accounts Structure 

C-FOAPAL Elements 

Fund 

F 

Organization 

O 

Account 

A 

Program 

P 

Activity 

Location 

Required Elements Optional Elements 

Characters 1 6 6 6 6 6 6 

Hierarchy 

Chart 

C 

Levels 0 5 8 4 5 0 5 

Banner Accounting String or FOAPAL 

A 

L 

4

FOAPAL 

Banner Defined Common Traits 

• Each segment allows for codes ranging from 

1 to 6 digits in length 

• Codes can be any alphanumeric combination 

• FOAPAL codes reside in separate validation tables 

FTVFUND, FTVORGN, FTVACCT 

FTVPROG, FTVACTV, FTVLOCN 

5

FOAPAL 

Banner Hierarchies 

• Allows easy grouping and summarizing for 

processing and reporting 

Segment levels depict relationships between the 

codes – eg. Parent, Child, Grandchild 

6

FOAPAL Definition 

Fund 

6 digits / 5 levels of hierarchy 

• Designates a fiscal and accounting entity with a self-balancing 

set of accounts. 

• Common Financial Statements 

Balance Sheet 

Revenue and Expense Statement 

• A fund maintains a fund balance and a cumulative record of the 

sources and uses of monies. 

• The University will have a 6 digit numeric number that will start 

7 

with the number 1.


Organization 

6 Digits / 8 Levels of hierarchy 

• Organization will replace the FRS organization code attribute. 

• Designates the department/unit of budgetary responsibility 

and accommodates reporting at any level of organizational 

hierarchy. 

• Each segment allows for codes ranging from 1 to 6 digits in 

length and can be any alphanumeric combination. 

• The University has a 6 digit alphanumeric combination with 

the first digit alpha and the remaining 5 digits numeric. 

Organization will start with the letter E. 

8


Account 


• Designates asset, liability, equity, revenue, 

expenditure, and transfer account classifications. 

• Account will replace the FRS 4 digit sub-code. 

• Hierarchy similar to roll-up of Major, Minor, Detail 

and User levels currently in FRS. 

• The University will use a 6 digit numeric number 

9

Account Segment 

External Account Types 

Int ATYP Description 

10 Assets 

20 Liabilities 

30 Control Accounts 

40 Fund Balance 

50 Revenue 

60 Labor 

70 Expenditures 

80 Transfers 

90 Fund Additions 

95 Fund Deductions 

10


Program 


• Program designates NACUBO functional 

classifications (eg. instruction, research, public 

service, institutional support) and sub-classifications. 

• Program determines the use of monies at the 

expenditure level 

• The University has a 4 digit numeric number. The first 

two digits indicate expenditure function and the last 

two indicate A21 category. 

11

Activity codes 


Activity 


• Optional classifications selected from a 

listing of valid codes that are campus specific. 

• Vary in use or user definition based upon 

departmental needs. 

• Available for use by any user for any purpose. 

• The University will not be using activity codes to 

bring up banner but may decide to do so latter. 

12


Location 


• Optional segment primarily used with, but not 

limited to, the Fixed Asset module. 

• Designates physical places or sites. 

• The University will use location for fixed assets. 

13

BIS Crosswalk 

GL SL 

FRS 0-12250 2-12283-7010 BIS Administration 

0-12250 2-12285-7010 BIS Training Operations 

0-12250 2-12286-7010 BIS Development Operations 

0-12250 2-12287-7010 BIS Support Operations 

C F O A P 

Banner U-100050-E04001-710200-1060 BIS Administration 

U-100050-E04002-710200-1010 BIS Training 

U-100050-E04006-710200-4010 BIS Development 

U-100050-E04003-710200-6070 BIS Support 

14

BIS Crosswalk 

GL SL 

FRS 0-12250 2-12283 BIS Administration 

FRS Accounting String 

2-12283-7010 BIS Administration Office Supplies 

Banner Accounting String 

Banner Campus U Utah State University 

Fund 100050 Education & General 

Organization E04001 BIS Administration 

Account 710200 Freight and Postage 

Program 1010 Instruction 

15

Chart Fund Organization 

Organization 

Banner Fund 

Fund 

Code 

Attribute 

Account Program 

Activity Location 

16

Level 1 

Level 2 

Level 3 

Level 4 

Sample Fund Hierarchy 

17

FRS Attributes to FOAPAL 


Organization 

Crosswalk 

Org 

Code 

Attribute 



18

Organization Hierarchy 

8 levels of hierarchy 

19


Organization Code Values 

• Code values in hierarchy levels 1 – 4 (campus, 

V.P./College, Department, Responsible Person) 

will have some logical structure. 

• Code values in hierarchy level 5 (data enterable 

level) will have no logical structure. 

20


Organization Code Values, Cont. 

• Hierarchy level 6, 7, 8 will not be used by Utah 

State University, however, continuing education is 

looking at using them. 

21



• Changes to departmental reporting lines (i.e., 

moving to a new college) will be handled through 

the Banner concept of predecessor coding. 

22



• Random coding methodology in level 5 of the 

organizational hierarchy gives Utah State 

University the flexibility to change responsible 

person and organizational structure without having 

to transfer departmental transaction history to a 

new FOAPAL. 

23

BIS Organization 

Hierarchy 

24


25

Organization Validation Table 

26

Banner Account 


Organization 

Account 

Code 

Attribute 



27


28

Account Validation Table 

29

Banner Program 


Organization 

Program 

Code 

Attribute 



30

Program Code Hierarchy 

31

Program Validation Table 

32

FRS to Banner Mapping 

Example 

33

FRS to Banner Mapping 

Example 

34

Index Code 

• An Index code can be established which 

links Fund, Org, Program together. 

• The Index number is a six digit number 

that will start with the letter “A” followed by 

five digits. 

• When the Index number is used it will 

populate the fields Fund, Org and 

Program. 

35

Index Code Set Up 

36

Index Validation Code 

37

On Campus Expenditure Form 

38

Journal Voucher 

39

Budget Entries 

• The banner journal voucher is a multipurpose 

document in addition to journal 

entries, budget entries can be made on 

this form. 

40

Budget 

• Bud. Prd. Is budget period and is required 

for all budget transactions and refers to 

the numerical period of the fiscal year 

(July is period 01, June is period 12) 

• ACCR is for controller office use only. 

41

Reports 

Reviewing Transactions 

And Balance Available 

42

FGRFAAC 

• Gives you a Fund/Account activity report 

• This report will show you your available 

balances 

43

FGRFAAC 

44

FGRFAAC 

46

FGRODTA 

• Gives you an organizational detail activity 

report 

• This report shows expenses, budget and 

encumbrance activity by account and fund 

within each organization 

47

FGRODTA 

48

FGIBDSR 

• This report gives you a summary listing of 

• Budget information 

• Year to date revenue and expense activity 

• Outstanding commitments 

• Balance available 

49

FGIBDSR 

50

FGIBDSR 

51

FGITRND 

• This report gives you a detail listing of 

revenue and expense transactions by 

fund/org and account 

52


53


54

FGIOENC 

• Listing of commitments by fund or org. 

55

FGIOENC 

56

FGIENCD 

• Enables you to enter an open commitment 

to see the activity that has taken place on 

that encumbrance 

57

FGIENCD 

58

FGITBSR 

• This program looks at fund and gives you 

a balance sheet summary of assets, 

liability transactions by account. 

59

FGITBSR 

60

Summary of Forms 

FGIBDSR Revenue & expenses by fund or org and account. Budget, 

YTD actual, encumbrances, & balance available. 

FGITRND Revenue & expense transaction details by fund/org and 

account. 

Screen 019 

Screen 023 

FGIDOCR Transaction details by source document. Not available in FRS. 

FGIOENC Encumbrances by fund or org. Screen 021 

FGIENCD Encumbrance transaction detail. Not available in FRS. 

FGITBSR Assets, liabilities and fund balance by fund and account. Screen 018 

FGIGLAC Asset & liability transaction details by fund and account. Screen 023 

FRIGITD Grants revenue & expenses by grant and account. 

Budget, YTD actual, encumbrances, & balance available. 

Screen 019 Screen 

61

Summary 

62

Chart Fund Organization Account Program Activity Location 

Campus Uniquely 

Identifies 

Fiscal 

Entity 

Chart Elements 

Budget Units 

Departments 

Assets 

Liabilities 

Fund Balance 

Revenue 

Expenditures 

Transfers 

NACUBO 

Function 

Sub 

Activity 

User 

Assigned 

Classification 

Physical 

Places 

and Sites 

63

Remember the new terms 

• FRS "accounts" are Banner "org" or 

"fund" codes. 

• FRS revenue/expense “sub codes" are 

Banner revenue/expense "account 

codes". 

64

Thank You 

65

Campus COA presentation(3) - USU Department of IT - Utah State ...

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