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UAFR - C-FOAPAL Quick Guide

This document provides a basic explanation of the C_FOAPAL accounting string.

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

This table provides descriptions of 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.

KeywordsCFOAPAL CFOP account program   Doc ID135953
OwnerDerek B.GroupUI Training and Development Resources
Created2024-03-11 11:19:55Updated2024-03-11 11:25:07
SitesUniversity of Illinois Training and Development Resources
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