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Budget Transfer Information & Forms

Budget Transfer Information & Forms

What is a FOAP?

This is an acronym for the accounting code block (budget number). The budget number consists of four components: Fund, Organization, Account, Program.


A fund is a 5-digit code that is required on all transactions and identifies the funding source
(e.g. 10001).

Organization (Org)

An org is a 5-digit code, short for organization code, which identifies the budgetary unit (department) responsible for managing the funds. Organization codes closely follow the organizational structure of the College. In Adaptive, orgs/organizations are known as levels.


An account is a 4-digit code that defines the type of expense or revenue type (e.g. 7001). The listing of account codes can be found here.


A program is a 2-digit code which defines the program category under which a particular unit budget falls such as Instruction (10), Academic Support (40), Student Services (50), Institutional Support (60), Physical Plant (70), and Auxiliary (90).

Activity code

An activity code is an acronym that allows easy tracking of an event or on-going activity. When used in conjunction with the FOAP, the expenses attributed to the activity can easily be monitored.

Who do I contact for questions regarding a chargeback?

For questions regarding chargebacks related to Copiers, Meals, Pre-Paid Cell, Print Shop Charges and Postage, you can email for assistance.

What is the difference between a budget transfer and a journal entry?

Budget Transfers

  • Affect available funding in the “Adjusted Budget” column of the financial data
  • Can only be made between accounts within the same fund (e.g. from fund 10001 to 10001 NOT from fund 32001 to 10001)
  • Cannot be made for transactions between the College, any Auxiliary, Agency or Foundation accounts. Examples of Auxiliary accounts are Residence Life, Food Services, Special Events & Conferences, etc…
  • Please refer to the Account Codes Listing, only accounts that ARE highlighted can be used for budget transfers

Journal Entries

  • Affect “YTD Activity” (or the actual) column of the financial data
  • Cannot be made to or from account 7001 because it is a budget account
  • Please refer to the Account Codes Listing, only accounts that ARE NOT highlighted can be used for journal entries

Who should I email to request a budget transfer or journal entry?

For budget transfers, please email with a from and to FOAP and include a detailed description, up to 35 characters.

For journal entries, please email with a from and to FOAP and include a detailed description, up to 35 characters.

What is the turnaround time for a budget transfer?

If the correct FOAPs are provided, the process will usually be completed within 24 hours after receipt of initial request. The Budget Office will e-mail units after the budget transfer is posted in Banner Finance.

Is there a list of account codes available online?

Yes. It can be accessed from the budget website Account Codes. The account codes are listed in the file as revenue codes, then salary expense, and non-salary expense.