Frequently Asked Questions

What is a budget?

A budget is an initial financial plan for an activity. It represents the best estimate of the revenue generated and/or the cost associated with a proposed activity for a period of time-typically one year.

Why is a budget important?

A budget estimates the revenue and associated cost of an operation. It is a means of tracking revenues and expenses to assure that resources are being used effectively to meet the goals of the university.

A budget also helps to assure a proposed activity is in compliance with state legislation.

A budget helps to identify an appropriate level of funding for a department or function by providing comparable current and historical information.

How should I plan my budget?

One good way to plan a budget is to review the historical spending patterns within a unit. Examine one or two years of financial information and see how much was actually spent on salaries, benefits, and operations. This analysis provides a basis for planning budgets for future years. Next consider what items may be different from past years and make budget adjustments for salary increases, equipment replacement and any other items that may have changed.

Does my remaining budget balance roll over to the next year?

No, new budgets are developed each year.   We start the budget development process with the amount you were budgeted in the prior year plus any permanent budget adjustments made during the year.  This is distributed to departments for verification and feedback before final budgets are loaded.

Under special circumstances, we have made adjustments to a departmental budget when transactions cross over fiscal years.  These are made on a case-by-case basis.

In the past, some departments were allowed to roll-over their remaining budget balance to the new fiscal year. This included negative as well as positive remaining balances. This is not an on-going standard practice and should not be an expectation of the department. Please contact your Vice President or the Provost with any questions regarding this past practice.

What does my FOAPAL number mean?


The combination of the Fund, Organization, Account, Program, Activity and Location codes create what is called a FOAPAL code. The FOAPAL accounting code identifies such things as where the funds to pay for purchases are coming from, or where the funds received for services are going to.


FOAPAL position





Where is the money coming from or going to? For example, each grant and endowment will be tied to a fund. There are many funds at OIT.



Whose budget is paying for something or receiving a payment? For example, the CSET department is 001320.



What is the money being spent on or received for? For example, 20103 is used for purchasing laboratory supplies.



Whyis money being spent or received? For example, graduation expenses, freshman orientation, tuition.



Optional. Often used on the department or organization level to group expenses related to a specific project that is not otherwise captured using the first four codes.



Optional. Often used on the department or organization level to group expenses related to a specific project that is not otherwise captured using the first four codes.

What Banner form can I use to see my budget status?

Please see "Is there anything I should do regularly with my budget?" below for a complete list of forms and their uses.

What changes am I allowed to make to my own budget?

Note:  Grant Funds are not included in this process – these funds are handled by the PI and the Grant Accountant.

Budget moves can be made either within the same Index Code or across Index Codes.

Budget moves must be within the same type of Funds (most common are):

  • General Fund Operations – Fund Codes between 001005 and 019999
  • Designated Operating Funds – Fund Codes between 050005 and 079999
  • Service Departments – Fund Codes between 090005 and 099999
  • Housing & Food Service – Fund Codes between 101010 and 106999
  • College Union Operations – Fund Codes between 110005 and 111999
  • Athletics – Fund Codes between 120100 and 120999
  •  Health Service – Fund Codes between 130100 and 130999
  •  Parking – Fund Codes between 140100 and 140999
  •  Bookstore – Fund Codes between 150100 and 150999

If you are listed as the budget authority for the Index Codes involved, you are able to request budget moves in the following categories:

  • Service and Supplies (S&S) – Account Codes that begin with “2”
  • Travel – Account Codes that begin with “3”
  • Student Pay – Account Codes 10501 and 10503

Unless explicitly authorized to enter the budget adjustment directly into Banner, please send an email to with details of the budget move you are requesting.  Please make sure to include:

  • Index and Account Code to move budget from
  • Index and Account Code to move budget to
  • Dollar amount to be moved
  • Reason for the move
  • Is this a permanent or temporary budget change?

 An email will be sent to you when the budget move has been completed, or if more information is necessary.

Where do I send requests for budget fund transfers?

To move funds within a fund type please send your requests to

What is the difference between a permanent budget adjustment and a temporary one?

A permanent budget adjustment is one that you want to carry forward to future fiscal years. 

  • For example, your initial budget this year is $500 for Student Pay and $5,000 for Service & Supplies (S&S).  You have decided that you need an additional student worker in your department on an on-going basis and it will cost you $1,500 per year.  You have determined that you can reduce your Service & Supply (S&S) budget to accommodate this need.  We will reduce your S&S budget and increase your Student Pay budget by $1500.  When we roll the budget to the new fiscal year, the Student Pay budget will be $2,000 and the S&S budget will be $3,500.


A temporary budget adjustment is one that you only want to stay in effect for the current fiscal year.

  • For example, your initial S&S budget this year in Index #1 is $4,000 and in Index #2 is $7,000.  You decide that you need an additional $800 this year in Index #1 to purchase supplies for a special project.  You have determined that you can reduce your S&S budget in Index #2 to accommodate this change.  We will increase your S&S budget in Index #1 and decrease your S&S budget in Index #2 by $800.  When we roll the budget to the new fiscal year, the S&S budget in Index #1 will stay at $4,000 and in Index #2 will stay at $7,000.

Is there anything I should do regularly with my budget?

For General Fund Operations, you are responsible for reconciling your Services & Supplies (S&S), Travel and Student Pay budgets monthly and keeping a positive balance in each area.  You can monitor them in Banner using:

FWIBDST – Organization Budget Status Form. Can be used to query budget status by Index or Organization Code.  You cannot view any “roll-up” levels in this form.  You can include a specific Account Type to get totals by categories:

  • 65 = Student Pay
  • 71 – Service & Supplies
  • 73 – Capital Outlay
  • 81 – Transfers In
  • 82 – Transfers Out


FWIBDSR – Executive Summary Form.  Same view as FWIBDST, but you can also view “roll-up” levels here.  For example, in the School of Health, Arts & Sciences (HAS), you can leave the Index blank and enter the Organization Code “001100”, which will give the budget status for the entire HAS Organization.  Or, you can enter the Organization Code “001125” to only view the budget status for Natural Science.  You can also view roll-up Account Type Levels to get totals by categories:

  • 60 – Labor
  • 70 – General Expense
  • 80 - Transfers


FWIBSUM – Organization Budget Summary Form. This form is used to summarize the budget by Account Level instead of giving you detail of each Account Code.  For example:

  • Account Level 1 will summarize by highest level Account Types:
    • Revenue
    • Labor
    • General Expense
    • Transfer
  • Account Level 2 will summarize individual Account Types, like:
    • Student Fees
    • Sales & Service Revenue
    • Unclassified Salaries
    • Classified Salaries
    • OPE
    • Services & Supplies
    • Capital Expense


YFAFREP - You can print out various financial reports by fiscal period from this form:

  • YFRINME – Month End Report – by Index
  • YFRINMA – Month End By Activity – by Activity Code
  • YFRMPIR – Multiple Period Contract – for Grants
  • YFRJVPR – JV Transaction Activity Report
  • YFROBMS – Budget Summary by Month


For Designated OperationsService Departments, and Auxiliary Enterprises, you are also responsible for monitoring revenue budgets and available fund balances.  The revenue budgets can be monitored using the above forms.  For Fund Balance monitoring, you can use the following Banner forms:

FWITBAL – General Ledger Trial Balance Form. This form is used to monitor your Assets, Liabilities and Fund Balance.  This form is cumulative, unlike the above forms that only show transactions for a fiscal year.  Enter the fiscal year and fund code to see:

  • Current Cash Balance
  • Accounts Receivable
  • Accounts Payable
  • Total actual Revenue, Encumbrances, Labor, Expenses and Transfers for the fiscal year
  • Beginning Fund Balance.  Current fund balance does not show on this form. 


FWITBSR – Trial Balance Summary Form. This is in the same format as FWITBAL, but you can also:

  • View by Fund Type instead of individual Fund Code.
  • View Current Fund Balance.  This amount does not include current encumbrances, so you need to subtract that in order to see the true uncommitted balance.

What are the funding types?

There are many different types of funding that make up the financial operations of OIT.  The fund types used most frequently include:

  • Education & General – Fund Type 11 - Appropriations from the State of Oregon, institutional income (tuition and fees), ETIC funds, lottery allocations, and indirect cost recovery on grants and contracts.  The majority of our budgeted accounts fall into this fund type.  Departments are given an expenditure budget and are responsible for keeping a positive balance in Services & Supplies (S&S), Student Pay and Travel.
  • Designated Operations – Fund Type 12 – Non-credit education, continuing education (non-credit), unrestricted gifts, workshops and camps.  These are self-supporting activities that generally benefit the community, but are not designed to make a profit.  
  • Service Departments – Fund Type 13 - These departments provide services to the campus and are self-supporting, but do not make a profit.   (ex.  Print & Copy Service, Telephone Operations, ITS Service Department).    
  • Auxiliary Enterprises – Fund Types 21–29 – These funds provide services to the students and are self-supporting.  (ex.  Residence Life, Student Activities, Student Clubs,  Health Service, Athletics, Parking, College Union, Bookstore, Food Service)
  • Gifts, Grants and Contracts – Fund Types 30-39 – These are restricted funds from various sources to be used for specific activities.  They come from the federal and state government, foundations, individuals, companies and non-profit organizations.  They can be for a few months or cover multiple fiscal years.  These funds are handled by PI’s in the department and the Grant Accountant.   Budgets are entered by the Grant Accountant.

Contact Us

The Budget Office is located at:

Snell, Room 204


Email Us!