If we navigate to ‘Application > Administer Folders’, we can assign the folders as default to either user or responsibility. The key thing to remember while setting any folder is the option ‘Include Query’ while saving the folder definition. This would be shown in the ‘Where Clause’.
One other key setting is ‘Behavior Mode’ in user/responsibility assignments. This mode decides whether to allow the user to change the folder function or not.
The folder data is stored in the tables FND_FOLDERS & FND_FOLDER_COLUMNS.