College of Arts and Sciences

Understanding your budget: Fund, Organization, Account, and Program (FOAP)

The FOAP is a budget taxonomy that determines where your budget is located and where charges hit. Your goal is to have the budget and the charges in the same places. If the budget and the charges are not in the same places, then an adjustment must be made.

The Fund is a six digit code that identifies the funding source.


  • Fund 110001 identifies general and education dollars (state money & tuition)
  • Fund 114000 identifies start up and indirect cost recovery (IDCR) dollars
  • Fund 114500 identifies cost share dollars

Every grant or contract has a unique fund number. The Organization is a six digit code that identifies financial responsibility for managing the account.


  • Organization 201000, College of Arts & Sciences
  • Organization 215000, Department of Sociology
  • Organization 204113, Chemistry--Y Wang

The Account is a five digit code that identifies how budget is allocated by revenue or expenditure type. Account codes are the same for all budgets.


  • 5XXXX = revenue
  • 61XXX = salaries
  • 62XXX = benefits
  • 74XXX = operating

The Program is a four digit code that identifies a function.


  • 2000 = general academic instruction
  • 2500 = institutes and research centers
  • 2600 = individual and project research
  • 3000 = public service activities and centers

To accurately assess the status of your budget, you need to be sure you are linking the correct Fund, Organization, and Program. Account codes are the same for all budgets. The university provides you with a short cut to link the Fund, Organization, and Program. The short cut is called an Index. An Index is a six digit code associated with a unique grouping of fund, organization, and program. If you know the Index number you can easily look up anything you want to know about a particular budget in Banner Self-Service. You are not required to know an Index in order to review a budget, but it can make the process simpler.

Part II: Management Issues

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Last Updated: 1/14/13