This document outlines the comprehensive FOAP coding system used for financial tracking and accounting purposes. The system consists of four key components: Fund (F), Organization (O), Account (A), and Program (P), each with specific series and purposes.

Effect June 1st, 2026:
Organizational codes 700101 and 800101 will no longer be used with Donor Restricted Fund codes 21 and 24 series for expenditures.
When charging an expense to a Donor Restricted Fund, please use the Org code for the department that the expense supports. This change will help the Administration and Finance Offices better track the use of Donor Restricted Funds across Administrative Support, Academic Support, Student Services, Academic Programs, and Athletics.
This change does not apply to Student Aid and Scholarships. Organizational codes 700101 and 800101 should continue to be used with those Donor Restricted Fund codes.

Fund (F) – Pools of Money
Restricted vs Not Restricted

The Fund component of the FOAP system categorizes money based on restrictions placed by donors. This classification is crucial for proper financial management and compliance with donor intent.

Organization (O) – Location
Only for Fixed Asset purchases.

Organization (O) – Support and Services

Organization (O) – Academic Programs

Organization (O) – Athletics

Account (A) – Structure

Account (A) – Cheat Sheet

Program (P) – Purpose of Charge

The Program component of the FOAP system categorizes transactions based on their purpose, distinguishing between revenue sources and expense categories. This classification helps in tracking financial activities across different functional areas of the institution and supports accurate financial reporting and analysis.