I looked through the template, and it would appear that the "FOA" comments are generated by passing an RVA to the "RVA2FOA" function, which looks like it's converting the RVA to a file offset.
That makes sense, the file offset is something you often want to know (especially in a HEX editor, where you have to navigate by file offset), and FOA looks like it can be short for File Offset Something-or-other.