Chart of Accounts

The university's financial chart of accounts is maintained by Business Affairs and consists of these elements:

Index

Banner page FTMACCI (press F7 key immediately upon opening the form, then press F8).

Index codes are mapped to unique combinations of chart elements (typically fund, org, program and sometimes activity).  They serve as a shortcut when entering financial transactions, and also serve as a shortcut criteria when querying and reporting.

For a list of your indexes or organization codes contact Robbin Howard at 6-1115 or by email at rchoward@uoregon.edu

Fund

Banner page FTMFUND (press F7 key immediately upon opening the form, then press F8).

Funds, the first FOAPAL element of an accounting string, show ownership of cash and fund balance and source of revenue. A fund is a self-balancing set of accounts, with assets, liabilities, and a fund balance. A fund may be restricted or unrestricted, and may be specific to one department or shared by many departments. UO has thousands of funds, which are grouped into fund types based on similar characteristics.

Organization

Banner page FTVORGN.

Organizations are the second element of the FOAPAL accounting string. This code identifies the responsibility or budgetary unit within the UO. It is used to distinguish schools, colleges, divisions, and departments. Organizations are hierarchical with seven levels, reflecting a department's internal structure and the institution's organization chart.

University organization hierachy chart

For a list of your indexes or organization codes contact Robbin Howard at 6-1115 or by email at rchoward@uoregon.edu

Account

Banner page FTVACCT.

The third element of the FOAPAL accounting string, account codes define the type of activity taking place such as revenue, expense and transfers in the operating ledger and assets, liabilties, and fund balance in the general ledger. Account codes with similar characteristics are grouped into account types.

The UO Fiscal Policy Manual is an excellent code account code reference.

Program

Banner page FTVPROG.

The fourth element of the FOAPAL accounting string, the program code specifies the function that a transaction is related to. Functions include instruction, research, public service, academic support, student services and activities, physical plant operations and maintenance, instiutional management and support, financial aid, plant construction and improvement, and fiduciary management services. 

Program Code Reference

Activity

Banner page FTVACTV.

An optional fifth element of the FOAPAL string, activity codes are used to subdivide activities, primarily for the purpose of tracking multiple activies, appropriations assigned to individual faculty or tracking cost sharing on grants and contracts. Activity codes beginning with the letter Y are used to track faculty ASA expenditures. 

Location

Banner page FTVLOCN.

An optional sixth element of the FOAPAL accounting string used to track the location of fixed assets via building and room number. Use of the location code also assists in tracking costs related to leases, utilities, and maintenance & repairs by building. Location data can be entered in journal voucher and invoice forms, but it is not carried over to Fixed Asset forms.