A FOAPAL is the method used to categorize and classify expenses. These are standard codes across Memorial.

Each of the letters represent a different item in the chart of accounts

                F = FUND

                O = ORGANIZATION

                A = ACCOUNT

                P = PROGRAM

                A = ACTIVITY

                L = LOCATION

Fund

This relates to the source of funding (e.g., operating or research fund).

• The main operating fund for Medicine is 190000
• Grant funds are 20XXXXX and 21XXXX
• Discipline and special purpose funds will be 28XXXX

Organization

This is the department entities within Medicine or MUN. Departments are classified by teir organization code

Account

Account codes represent a specific revenue, payroll, or expense code. Revenues begin with a 5 (5XXXX), payroll is 6 (6XXXX) and expenses begin with a 7 (7XXXX)

Program

Program codes are tied to the Fund and the Organization. These are standard and rarely changed. They tied to a functional area of the university (i.e., teaching, research, support services, etc.)

Activity

Activity codes are used to track a specific program within an organization. These are usually assigned if a portion of funds is dedicated to one project. You do not need to include this when submitting documents.

Location

Location is used to identify the physical location of financial activities and fixed assets. This is not required to be included.

FOAPALS will have the following format :

FUND – ORG – ACCOUNT – PROGRAM

Example:             

190000 – 44205 – 70002 – 4104
21XXXX – 44243 – 70100 – 2001

A FOAPAL ensures that items are tracked accurately. For example, if you are paying a bill (i.e., a catering invoice), you cannot put that to a revenue account code (account codes that begin with 5XXXX); it must be allocated to an expense account code (account codes that begin with 7XXXX).

Signatures must be Adobe Certified (found under certificates) or wet/physical signatures. Direct approval via email is also permitted but what is being approved must be clear.

Typed-in signatures are not permitted, including non-certified Adobe Signatures.

Please visit the guide on how to set up an Adobe Certified signatures. 

Eway is MUN’s online tool (through Staples) for ordering office supplies. If you require an eway account to order for your respective departments, please contact Ron James or Edward Martin, who will assist with setting up the account.

Memorial University has an account with Fed Ex and Purolator for any shipping required. If you require these services, please contact medpurchasing@mun.ca who can provide appropriate accounts and required forms