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C-FOAPAL Quick Guide

C – Chart:

A one-digit code for a University or major accounting entity used to facilitate financial reporting.

1 = Urbana/Champaign

2 = Chicago

4 = Springfield

9 = System Offices

F – Fund:

A Fund maintains a Fund balance and a cumulative record of the sources and uses of monies.

O – Organization:

A segment of the C-FOAPAL accounting string used to identify a functional reporting unit (such as a school, college, or department) with discrete financial activities.

Level 1: University

Level 2: Administrative Rollup

Level 3: College

Level 4: School/Sub-College

Level 5: Department Rollup

Level 6: Department / Sub-Org

Level 7: Sub-Org User Defined

Level 8: Sub-Org User Defined

A – Account:

A code representing revenue, expenditures, asset, liability, equity, and transfers.

Account Types

Lev 1















Fund Balance


Control Accounts

P – Program:

A segment of the C-FOAPAL accounting string that determines the use of monies at the expenditure level. Program designates NACUBO functional classifications such as instruction, research, public service, institutional support and sub-classifications. Also, Program codes can be used by units to group similar activities that are ongoing or span more than one year.

A – Activity (Optional):

A C-FOAPAL segment for use in tracking non-budget control financial activities. The activity is usually short in duration.

Units may request that certain activity codes be established or use one of the predefined generic codes: EVNT1, PROF1, PROF2.

L – Location (Optional):

A segment of the C-FOAPAL string primarily used with, but not limited to, the Fixed Asset module to designate physical places or sites, such as building and room number.

Requests for New Codes:

You may request new codes from OBFS using the appropriate request form.


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Last Updated: November 2, 2018

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