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Business and Financial Policies and Procedures

13.2 C-FOAPAL Segments

Policy Statement

Units must properly manage their C-FOAPAL segments.

Reason for the Policy

To ensure accurate reporting for the University of Illinois System’s audited financial statements.

Applicability of the Policy

All units that have financial activity within Banner.

Procedure

Any employee who manages their C-FOAPAL segments within Banner (such as establishing, monitoring, editing, and/or terminating) should be properly trained. The system offers a variety of training resources, such as Introduction to Banner and Finance. In addition, employees are encouraged to contact University Accounting and Financial Reporting (UAFR) with any questions.

In addition, see below for a brief overview of the unique aspects of each C-FOAPAL segment.

C – Chart:

A one-digit code which refers to either a specific university or the System Offices:

  • Chart 1 = University of Illinois at Urbana-Champaign
  • Chart 2 = University of Illinois at Chicago
  • Chart 4 = University of Illinois at Springfield
  • Chart 9 = University of Illinois System Offices

F – Fund:

A six-digit code which identifies the funding source and/or source of revenue for accounting and financial reporting purposes.

To request a new Fund code complete the Banner Fund, Program, Index Code Request Form located at Accounting & Financial Reporting Forms.

For requests to edit, update, terminate existing Fund codes, submit an email request containing the applicable chart and code numbers to be updated, along with details of the changes you would like made, to uas@uillinois.edu.

O – Organization:

A six-digit code that represents which unit owns and is responsible for a transaction.

To request a new Organization code complete the Banner Organization Code Request Form located at Accounting & Financial Reporting Forms.

To update or terminate existing Org codes, submit an email request containing the applicable chart and code numbers to be updated along with details of the changes you would like made to uas@uillinois.edu.

A – Account:

A five or six-digit code that designates the transaction as an expense, revenue, transfer, asset, or liability. Proper Account code usage is crucial for accurate financial reporting and state reporting requirements. For further details, see Banner Account Codes.

The Account Code Search application is an easy way to identify the appropriate Account code to use for various transactions. Visit Banner Account Codes page for more information.

To request a new Account code complete the Banner Account Code Request Form located at Accounting & Financial Reporting Forms.

To recommend any improvements or changes to an existing Account Code, submit an email request containing the applicable chart and code numbers to be updated along with details of the changes you would like made to uas@uillinois.edu.

P – Program:

A six-digit code which identifies the “function” of the activity according to standard definitions developed by the National Association of College and University Business Officers (NACUBO) for higher education operating activity. This code also helps distinguish between a unit’s operational activities within fund types that may record multiple activities in a single fund (e.g., State, Institutional, Self-Supporting, Service Plan, and Federal Ag Research fund types).

For further details, see the Overview of Banner Program Codes & NACUBO Functions resource.

To request a new Program code complete the Banner Fund, Program, Index Code Request Form located at Accounting & Financial Reporting Forms.

To update or terminate existing Program Codes, submit an email request containing the applicable chart and code numbers to be updated along with details of the changes you would like made to uas@uillinois.edu.

A – Activity (Optional):

An optional three or six-digit code that may be used to track specific financial activities or projects.

A list of Generic Activity Codes are open for use by any department and for any purpose.

If you would like to request Activity codes specific to your department, complete the Banner Activity Code Request Form located at Accounting & Financial Reporting Forms.

To update or terminate existing Activity codes, submit an email request containing the applicable chart and code numbers to be updated along with details of the changes you would like made to uas@uillinois.edu.

L – Location (Optional):

An optional six-digit code that is primarily used (but not limited to) the Fixed Asset module to designate the physical location of an asset, such as a building and room number.

To request a new Location code complete the Banner Location Code Request Form located at Accounting & Financial Reporting Forms.

To update or terminate existing Location codes, submit an email request containing the applicable chart and code numbers to be updated along with details of the changes you would like made to uas@uillinois.edu.

Index Code (Optional):

An optional six-digit code that may be used to conserve keystrokes when typing out your full C-FOAPAL accounting string. Index codes are created by UAFR at a user’s request. These Index codes are unit-specific and assign a default Fund, Organization, and Program code combination.

For example, instead of typing out the full 37-character C-FOAPAL in a Banner journal voucher, an Index code allows you to type a six-digit code that auto-fills the entire C-FOAPAL string into that Banner journal voucher. All Index codes containing a State or Federal Work Study fund will be updated automatically on July 1 to reflect the new Fiscal Year fund code.

To request a new Index code, complete the Banner Multiple Index Code Request Form located at Accounting & Financial Reporting Forms.

To update or terminate existing Index codes, submit an email request containing the applicable chart and code numbers to be updated along with details of the changes you would like made to  uas@uillinois.edu.

Additional Resources

1.1.5 How Accounting is Conducted at the University of Illinois
University Funds

Last Updated: February 4, 2020 | Approved: Senior Associate Vice President for Business and Finance | Effective: January 15, 2020

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