User Guide for Finance FOAPAL
What is Banner FOAPAL?
VCU Controller’s Office
A Desktop Reference Guide
UNDERSTANDING BANNER FOAPAL
PAGE
Introduction to FOAPAL
Index and Numbering Convention
Tips for all Banner Forms:
Banner Form FGIBDSR (Executive Summary)
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Introduction to FOAPAL
The Banner Finance chart of account structure is based on fund accounting principles. The chart of
account elements in Banner Finance are: fund, organization, account, program, activity, and location. The
chart of account elements are known as "FOAPAL".
• The fund code is a self-balancing set of accounts reflecting assets (cash, accounts receivable),
liabilities (accounts payable), and fund balances or net assets. They indicate the source of funding.
Funds may be unrestricted or restricted, and may be specific to one department or shared by many
departments. The hierarchy of the Fund can be viewed on Banner form FTIFNDH.
• The organization code is the operating ledger (revenues & expenditures).
View hierarchy of the Org on form FTIORGH.
• The account code is the designation for individual asset, liability, fund balance, revenue,
expenditure, and transfer classifications.
• The program code is the designation for functional grouping of activities (instruction, research, etc.).
• The activity code is not used at this time, but could used to capture activities that could span one
or more funds, orgs, accounts, or programs, so they can be ‘lumped together’ for reporting
purposes.
• The location code is the designation for physical places or sites. This is primarily used for tracking
the location of equipment.
• The Index, although not part of the FOAPAL, plays a large role in data entry. Consider an index as
a convenience tool, replacing the need to enter the entire FOAPAL string, generally, with the
exception of account.
In Banner Finance, financial activity is recorded in four ledgers: the general ledger, operating ledger,
encumbrance ledger and grant ledger.
• The general ledger contains all balance sheet accounts. These are assets, liabilities, fund
balance and revenue, expenditure and transfer control accounts. The required FOAPAL elements for
financial transactions recorded in the general ledger are fund and account. General Ledger
transactions can be viewed using the following forms: FGITBAL and FGIGLAC.
• The operating ledger contains all revenue, expenditure and transfer accounts. Budget, actual and
encumbrance activity is recorded in the operating ledger (encumbrance activity is also recorded
in the encumbrance ledger). The operating ledger is linked to the general ledger. For example,
revenue accounts in the operating ledger are linked to the revenue control accounts in the
general ledger. A similar linkage exists for expenditure and transfer accounts. The required
FOAPAL elements for financial transactions recorded in the operating ledger are fund,
organization, account and program. Indexes have been set up to automatically populate the
required elements except account. In Banner Finance, operating ledger activity can be viewed
using the following forms: FGIBDST, FGIBDSR, FGIBSUM and FGIBAVL.
• The encumbrance ledger contains all encumbrance activity detail. The required FOAPAL
elements for financial transactions recorded in the encumbrance ledger are fund, organization,
account and program. Encumbrances can be reviewed using FGIOENC and FGIENCD.
• The grant ledger contains all revenue, expenditure and transfer activity for grants and projects
maintained on a grant inception to date basis. The benefit of the grants ledger is that financial
activity can be accumulated for periods other than fiscal years as is done in the operating ledger.
The required FOAPAL elements for financial transactions recorded in the grant ledger are fund,
organization, account and program. Both the Grants and Capital Outlay Departments are using
the grants ledger. Grant or Project Inception to Date can be viewed using FRIGITD.
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Banner Index Codes
Organization Type
Education & General Operating
Qatar Operating Accounts
FACR
HEETF
Auxiliary Enterprises
Auxiliary Enterprises
Unrestricted Local
Sponsored Programs
General Fund Appropriations
Service
General Fund Scholarships
Eminent Scholars General Fund
Eminent Scholars Foundation
Pool Accounts
Work Study
Restricted Local
Federal Financial Aid
Moving and Relocation Accounts
Agency Fund
Hospital Services
Banner Index/Org Code Range Fund Source
1XXXXX
HQXXXX
2XXXXX
EFTXXX
31XXXX-35XXXX
36XXXX-39XXXX
4XXXXX
5XXXXX
AXXXXX
CXXXXX
FAXXXX
SAXXXX
SSXXXX
TXXXXX
WXXXXX
6XXXXX
FFXXXX
PRXXXX
8XXXXX
H8XXXX
VCU Controller’s Office
State Funds
State Funds
State Funds
State Funds
State Funds
Local Funds
Local Funds
State Funds
State Funds
State Funds
State Funds
State Funds
State Funds
State Funds
State Funds
Local Funds
State Funds
State Funds
Agency Funds
State Funds
Tips for all Banner Forms:
Auto Help Line:
The message display area at the bottom left of the Banner Form displays error messages for a form,
provides short cuts to other forms, or other information that is helpful about the field where the cursor is
located.
1.
or
2.
It is recommended to review the message area on all Banner forms, as some errors do not ‘pop up’ but
appear as a note in this auto help message field; especially true if you receive no results from your query!
Wildcard Character:
The wildcard (%) can also be used in many query fields, even date and account number fields!
Options Menu:
Clicking on the Options menu in various forms may display other options available for many of the
Finance Query forms, as shown below. If this is grayed out, there are no options available for that form.
Scroll Bars:
Use the arrow buttons to scroll or use your mouse to move the scroll bar to display other
records or fields that do not fit in the current information block.
Rollback, to return to the Key Block:
To return to the Key Block on any form, use the function Rollback (
or Shift/F7)
Next Block, to move to and through the Information Blocks:
To move from one block of information to the next, use the function Next Block, (
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or Ctrl/PgDn).
FGIBDSR - Executive Summary Form
Provides query roll up of activity by higher-level organization codes or fund codes using
Banner’s hierarchy feature. This form is useful for a department that has several subdepartments or multiple funds within a fund type. The form summarizes activity by account
code for all Indexes that roll up to the organization level entered.
After entering
all key criteria,
perform the
function
Next Block,
(
or
Ctrl/PgDn), to
move to the
information
block.
To return to
the Key Block
on any form,
use the
function
Rollback
(
or
Shift/F7)
Criteria:
1. Chart
2. Fiscal Year
3. Index or FOAPAL
elements
4. Account
5. Acct Type
5*, 6* or blank
6. Query Specific
Account
7. Include Revenue
Accounts
8. Commit Ind
Values:
All must be entered.
Orgn and fund codes can be any high-level orgn (2 or 3 digits)
and/or fund within the hierarchy. See FTIORGH.
When using an index, the FOP will populate.
Leave blank to display all account codes within the organization or enter
a desired code. It will display all subsequent account codes.
Leave blank to display all account types within the organization or enter
a desired code. (Level 1 or Level 2 account types.) See FTVATPY
If a specific account code is entered in Account, form will display that
account, and all subsequent accounts, unless ‘Query Specific Account’
is selected.
Should be unchecked for most department accounts.
Default is checked.
NOTE: Banner subtracts total expenses from revenues when checked.
Therefore, for accounts that do not have revenues, uncheck ‘Display
Revenue’ box. Banner will then display positive totals and a total
available balance.
Default is Both. VCU does not use this field.
Type = R(evenue), L(abor), E(xpenditure)
To see transaction details, choose Options, Transaction Detail Information (FGITRND) (If
using high level orgn (2 or 3 digits), cannot view details!)
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