Overview of the campus
People walking on Lone Mountain
Negoesco soccer field at the University of San Francisco     
Golden Gate Bridge at noon  


FOAPAL, an acronym for Fund, Organization, Account, Program, Activity and Location, is the account code structure in Banner, the University's Administrative System suite.

Below is a description of the six elements of FOAPAL in the order in which they appear:

  • Fund - the source from which the funds are drawn. Fund groups include: Unrestricted Funds, Restricted Funds, Student Loan Funds, Endowment Funds, Plant Funds, Agency Funds.
  • Organization - identifies the school/college/division/department responsible for managing funds. It reflects the current University organization structure.
  • Account - identifies the type of activity, such as revenue and expense. This code describes the basic accounting classification.
  • Program - indicates the purpose of the related financial transaction, within the context of the University’s major activities, such as instruction, research, public service, etc.
  • Activity – Optional; Activity is reserved for departmental use. A code may be established for cost-centering purposes. Please contact Ivy Efendioglu for an account code request.
  • Location – Optional; Not currently used as USF.

Please contact Ivy Efendioglu  at x2731 if you have questions.