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Generic Chart of Accounts

Introduction The detailed structure of a budget or accounting classification system needs to be well designed if meaningful and reliable information is to be extracted and the system is to be capable of modification in the future. These core features are embedded in its coding system or Chart of Accounts. Although developed for statistical purposes, the Government Finance Statistics Manual (GFSM 2001) provides a standard framework for developing a new budget or accounting classification structure or improving an existing one. This is available from: http://www.imf.org/external/pubs/ft/gfs/manual/index.htm The Chart of Accounts (COA) is thus a key component for ensuring that data on payments and receipts is captured in the required degree of detail, that the source and reason for every transaction may be identified in the accounting system, and that budget information may be viewed in the appropriate context. The COA also enables actual payments and receipts to be compared with the budget figures by providing a mapping between the coding structure used in the accounting system and the budget classification. The COA is a term commonly used to describe the classification framework for recording and reporting transactions and other flows affecting an entitys financial position. The level of detail in the COA depends on the operational and managerial (control) requirements of the Ministry or agency and its reporting requirements. Each country is required to submit an annual statistical return to the IMF of the finances of its government. The detailed requirements of the return are provided in the Government Financial System Manual (IMF, 2001). This system focuses on the economic and functional classifications whilst, for operational reasons, other classifications are needed, for example a classification by organisation. The term Chart of Accounts (COA) is used interchangeably with the term budget (or accounts) classification. It is now generally accepted that a public sector chart of accounts should consists of six elements which permits multiple views or analyses of the governments budget or its receipts/payments, these are: Traditional classification 1. Fund Classification denotes the funds under which public funds are authorized (e.g., general or revenue fund, development fund, road fund) 2. Organization Classification depicts the organizations receiving budgetary resources and making the payments, so is important for accountability and administration of the budget 3. Economic Classification identifies the type of payments made for example, salaries, goods and services, transfers and interest payments, or capital spending. Modern classification

4. Functional Classification indicates the revenues and expenditures by the standard functions of government such as Public Order and Safety, Education or Health, it is useful for historical and policy analysis 5. Program Classification shows the planned budgetary allocations to specific programs (such as poverty reduction) that may be implemented by a variety of organizational units and may involve several different (economic) types of expenditure, it is used to facilitate policy formulation and accountability for performance 6. Project Classification identifies activities aimed at achieving specific objectives within a certain timeframe. Projects are elements of a broader program classification, and many may be associated with external aid (identified with a particular government/donor fund). The PEFA Performance Measurement Framework requires (PI-5) the following analysis to enable a score of A to be awarded: The budget formulation and execution is based on administrative, economic and subfunctional classification, using GFS/COFOG standards or a standard that can produce consistent documentation according to those standards. (Program classification may substitute for sub-functional classification, if it is applied with a level of detail at least corresponding to sub-functional.) The following sections explain these different types of classification in greater detail.

The elements of a chart of accounts These six elements of a chart of accounts are shown below and are then described in greater detail below:

Traditional elements or classifications 1. Fund Classification A series of accounting entities may be defined within government apart from the general fund, that cover all transactions financed by general revenue or borrowing. Generally, having numerous funds is not recommended because of the limitations these impose on flexibility of fiscal management and control. Different funds are usually required for pensions, social security payments, health funds, and unemployment benefits. All other sub-classifications should apply to each fund of governmentthough the range of items subject to classification may be very limited in certain specialized funds (that is, probably most would relate to a single organization, function, and a limited range of objects of expense or receipt). 2. Organization Classification The organizational or administrative classification shows the budgetary institutions or organisations which are paying or receiving money. It identifies the ministries, departments and agencies which have their own budgets; and the divisions, sections or branches within these organisations. The organisation classification will depend on the way in which a government organises its public service and so will vary from country to country. It may include the following sub-divisions: inistry M ivision D epartment D Branch 3. Economic Classification The economic classification of budgets was traditionally used to define the inputs needed to provide government services. It describes the detailed line item of a budget, within an organisation, describing the type of payment or receipt that the budget has been allocated to cover. The economic classification is often associated with an approach to budget formulation and government reporting that is focussed mainly on the inputs and rigid budget management rules. However, in any efficient internal management system, close monitoring of inputs is required. The Ministry of Finance does not need to review the amount of money which is spent, for example, on paper and other supplies, but the managers of individual spending units do need to have such information in order to effectively manage and control their budgets. In some countries it may be appropriate to amend the economic classification used to bring it in line with the standard GFS economic classification.

Expenses The classification of expenditures by economic category wages and salary, goods and services, investment spending, etc. is essential for detailed budgetary control and analysis. The major economic groupings of expenses used by the GFS are: ompensation of employees C Use of goods and services Aquisition of fixed capital Interest Subsidies Grants Social benefits Other expenses Revenue Revenue transactions are classified into tax and non-tax revenue. Non-tax revenue may be further divided as follows: Social Contributions: Receipts received by individuals insured by a social insurance scheme or from their employers levied through payroll. Grants: Voluntary contributions from foreign governments and donor agencies. Other revenue: Receipts derived from the sales of goods or services, interest, dividends or rent. This category also includes fines and other penalties. Modern elements or classifications 4. Functional Classification The functional classification of payments provides information on the purpose for which the payments were made. The functional classification shows the budgetary resources being allocated to the various standard functions of government. Often, it becomes necessary to expand the functional classifications in use to cover the budget execution and financial management needs of the Ministry of Finance. Functional classifications permit trends in government expenditure on particular functions to be examined over time and thus aid forecasting future expenditures. The following list gives an example of the functional breakdown recommended by United Nations COFOG (Classification of the Functions of Government) system and used by the IMF's Government Financial Systems Manual. This has three levels, 10 divisions which can be subdivided into groups and classes. The adoption of this standard approach facilitates comparability between governments and effective policy analysis. Ten Functions of Government 1. General Public Services 2. Defense

3. Public Order and Safety 4. Economic Affairs 5. Environment Protection 6. Housing and Community Amenities 7. Health 8. Recreation, Culture and Religion 9. Education 10. Social Protection Each of these functions can be sub-divided in to standard groups, so, for example, health expenditure may be analysed into the following groups: 7.1 7.2 7.3 7.4 7.5 7.6 Medical products, appliances and equipment Out-patient services Hospital services Public health services Research and development services Other.

The PEFA Performance Measurement Framework requires (PI-5) requires at least an analysis at this level of detail. These groups can in turn be sub-divided in to a third tier of classes of expenditure which is required to complete the IMF GFS annual return. 5. Program Classification A programme is a set of activities which is undertaken to achieve a government policy or objective. Programs may be undertaken by more than one institution and typically consume resources which represent multiple or different elements from the economic classification structure (e.g. payroll, capital procurements, etc.). Programs and sub-programs may cut across the Organizational and Economic Classifications and, at times, also the Functional Classification Structure and hence it becomes difficult, in the absence of a formal Program structure to plan for and track program expenditures. Programs are typically tracked by: Program Sub-program 6. Project Classification Project Classification identifies activities aimed at achieving specific objectives within a certain timeframe. Projects are elements of a broader program classification, and many may be associated with external aid (identified with a particular government/donor fund).

Examples of Charts of Accounts Illustrative Budget Classification Scheme for Expenditures with Essential Features:

(from Davina Jacobs, Jean-Luc Hlis & Dominique Bouley (February 2008) Public Financial Management - Budget Classification, IMF Fiscal Affairs Department, Washington)

This COA shows a budget or accounting classification with only 13 digits. The first two indicate the ministry, the next two the managing unit within a ministry and so on. In practice COA have been developed with many more digits. So for example the COA introduced for Uganda in 2004 has 38 digits. This may appear to cause problems for staff entering these codes, but modern accounting systems limit the amount of code users have to enter, so for example, their ministry and department will appear by default. Sierra Leone: The COA for Sierra Leone has been developed as follows. The first seven digits identify the organisation (allowing for up to 10 million budgeting entities) and the final four digits identify the economic classification of the payment or receipt. Authority Organization (7)

Who Fund (3)

Purpose Function/ Programme/ Project (8) (8)

Where Location (5)

What Object (economic) (4)

The main chart of accounts in restricted to 27 digits by having certain side codes not on the main chart. The location element identifies where in the country the payments or receipts are related to. This is useful for political accountability.

Uganda: In 2004 Uganda introduced the following COA:

Standard Chart of Accounts from Union conomique et Montaire Ouest Africaine: LUnion conomique et Montaire Ouest Africaine (UEMOA Economic and Monetary Union of West Africa) developed a standard chart of accounts in 1998 which it recommended that its member governments adopt. The UEMOA standard chart of accounts is based on the following 10 accounting classes: Five classes for the balance sheet: class 1 results and debts class 2 financial assets and liabilities class 3 internal accounts class 4 accounts of third parties class 5 treasury accounts Two classes for an economic classification of budgetary execution: class 6 payments by nature class 7 receipts by nature One spare class: class 8 One class for budgetary analysis: class 9 One class for budgetary out-turn reporting: class 0 -

The UEMOA COA then adopts the following classifications: Table A classification of expenses by destination (services or group of services) sovereign services defence, order and security general and financial administration education, training and research culture, sports and entertainment health administration and development of infrastructure production and commerce other services.

Table B functions of public administration general public administration national defence pubic order and security education health social security housing and community development entertainment, culture and religion energy agriculture and fishing industry, mining, building and public works transport and communication economic services other expenses

Table C classification of special treasury accounts special accounts commerce government regulations and relations monetary operations loans advances guarantees.

Table D economic classification of receipts tax receipts non-tax receipts transfers from other budgets programme aid exceptional receipts

project grants and loans.

Table E - economic classification of payments expenditure on personnel expenditure on goods and services grants and subsidies other revenue transfers interest and financial expenses exceptional expenses capital expenses and provisions not specified.

Table F classification of receipts and payments by title Table G economic classification of expenses of public administration Table H links between the budgetary classification and the Table of State Finances (TOFE)

MODEL CHART OF ACCOUNTS


CONTENTS
1 2 3 4 5 6 7 8 9 10 11 12 INTRODUCTION - CHART OF ACCOUNTS STRUCTURE FUNDS VOTES COST CENTERS FUNCTIONAL CODES FUNDING SOURCES PROJECTS EXPENSE LEDGER CODES REVENUE LEDGER CODES ASSET LEDGER CODES LIABILITY LEDGER CODES EQUITY AND RESERVES LEDGER CODES

Section 1 INTRODUCTION
1. The Government of Westafricaland (GoW) has decided, in line with many other countries, to adopt systems that will enable it to conform to International Public Sector Accounting Standards. One of such systems is the Government Finance Statistics (GFS) for the compilation and presentation of fiscal statistics, which will lead to greater accountability and transparency in Government finances, operations and oversight. 2. The focus of coverage of the GFS system, is the General Government Sector, which comprises Institutional Units primarily engaged in non-market operations: The Central Government, The Provincial, State or Regional Government (where this is applicable), and The Local Government. 3. The GFS system is designed to produce statistics that enable policymakers and analysts to study developments in financial operations, financial position and liquidity situation of the entire general government or public sector in a consistent and systematic manner. 4. The GFS system is harmonised with other macroeconomic statistical systems. This means that data from the GFS system can be combined with data from other systems to assess general government or public sector developments in relation to the rest of the economy. 5. Similarly, the establishment of internationally recognised standards of doing things (like the GFS) permits Government finance statistics to be used in cross-country analyses of Government operations, such as comparison of ratios of taxes or expenses to GDP. STRUCTURE OF CHART OF ACCOUNTS

Segment name
2 3 4 5 6 7 Fund Vote Cost Centres Functional Funding Source Projects Account

Segment
Fund Ministry/Agency/LG Directorate/ Program Funding Source Project Account Class Item Sub item Sub-sub item Sub-sub-sub item Total

Proposed Digits
1 3 4 2 3 4 1 1 1 1 2 24

Section 2: FUNDS
CODE
1 2 3 4 5 6 7 8 9

FUND
Consolidated Fund Contingency Fund Social Security Fund Capital Fund

Local Government Fund

Section 3
CODE
001 002 003 004 005 006 007 008 009 010 011 012 013 014 015 016 017 018 019 020 100

VOTES
MINISTRY, AGENCY AND LOCAL GOVT.
Ministries State House Office of the Prime Minister Ministry of Defence Ministry of Public Service Ministry of Foreign Affairs Ministry of Justice and Constitutional Affairs Ministry of Finance Ministry of Internal Affairs Ministry of Agriculture Ministry of Local Government Ministry of Lands, Water and Environment Ministry of Education Ministry of Health Ministry of Tourism, Trade and Industry Ministry of Works, Housing and Communications Ministry of Energy and Minerals Treasury Consolidation AGENCY Judiciary (Office of Judicature) Electoral Commission Law Reform Commission Human Rights Commission Aids Commission National Planning Authority Office of the Auditor General Education Service Commission Directorate of Public Prosecution Health Service Commission EMBASSIES/MISSIONS Westafricaland Mission at the United Nations, New York Westafricaland High Commission in the United Kingdom Westafricaland High Commission in Canada (Ottawa) Westafricaland High Commission in India (New Delhi) Westafricaland High Commission in Egypt (Cairo) Westafricaland High Commission in Kenya (Nairobi) Westafricaland High Commission in Tanzania (Dar es Salaam) Westafricaland High Commission in Nigeria (Abuja) Westafricaland High Commission in South Africa (Pretoria)

200 201 202 203 204 205 206 207 208 209

210 211 212 213 300 301 302 303 500 501 502 503 504

Westafricaland Embassy in the United States (Washington) Westafricaland Embassy in Ethiopia (Addis Ababa) Westafricaland Embassy in China (Beijing)

DISTRICT COUNCILS

URBAN/MUNICIPAL COUNCILS

Section 4

COST CENTERS
As per Budget Book, for example:

0100 0200 0300 0400 0500 0600 0700

Ministry of Education Management Directorate of Basic Education Senior And Tertiary Education Unit Directorate Of Standard & Quality Control Skills Centres Adult Education Unit Education Services Unit

Section 5
00 01 02 03 04 05 06 07 08 20 21 22 23 24 25 30 31 32 33 34 35 36 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56

Functional
General public services Executive and legislative organs, financial and fiscal affairs, external affairs Foreign economic aid General services Basic research Research & Development - General public services General public services n.e.c.2 Public debt transactions Transfers of a general character between different levels of government Defense Military defense Civil defense Foreign military aid R&D Defense Defense n.e.c. Public order and safety Police services Fire protection services Law courts Prisons R&D Public order and safety Public order and safety n.e.c. Economic affairs General economic, commercial, and labor affairs Agriculture, forestry, fishing, and hunting Fuel and energy Mining, manufacturing, and construction Transport Communication Other industries R&D Economic affairs Economic affairs n.e.c. Environmental protection Waste management Waste water management Pollution abatement Protection of biodiversity and landscape R&D Environmental protection Environmental protection n.e.c.

60 61 62 63 64 65 66 70 71 72 73 74 75 76 80 81 82 83 84 85 86 90 91 92 93 94 95 96 97 98 10 11 12 13 14 15

Housing and community amenities Housing development Community development Water supply Street lighting R&D Housing and community amenities Housing and community amenities n.e.c. Health Medical products, appliances, and equipment Outpatient services Hospital services Public health services R&D Health Health n.e.c. Recreation, culture, and religion Recreational and sporting services Cultural services Broadcasting and publishing services Religious and other community services R&D Recreation, culture, and religion Recreation, culture, and religion n.e.c. Education Pre-primary and primary education Secondary education Postsecondary nontertiary education Tertiary education Education not definable by level Subsidiary services to education R&D Education Education n.e.c. Social protection Sickness and disability Old age Survivors Family and children Unemployment

1 R&D = research & development 2 nec = not elsewhere classified

Section 6: FUNDING SOURCES Fund Source Arrangement 001 - 099: Domestic (up to 99) 100 - 199: Domestic Commercial Banks (up to 100) 200 - 299: Other Domestic Fund Sources (up to 100) 300 - 399: Foreign Commercial Banks (Up to 100) 400 - 499: Multi-lateral Donors (up to 100) 500 - 649: Bi-lateral Donors (up to 150) 650 - 750: Other Foreign Donors (up to 150)
CODE TYPES OF FUNDING SOURCE

001 - 099
002 003 100 - 199 100 101 102 103 200 - 299 200 201 - 249 250 - 274 275 - 299 300 - 399 300 Foreign Commercial Banks

Domestic Government of Westafricaland


Central GoW Sources Local Government Sources COMMERCIAL BANK SOURCES Commercial Bank Sources Bank of Westafricaland Allied Bank International OTHER DOMESTIC FUNDING SOURCES Other Domestic Funding Sources Finance corporations other than Commercial Banks Non- Financial Corporations Households FOREIGN COMMERCIAL BANKS Barclays Bank Standard Chartered Bank

400 - 499 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 500 -599 500 501 502 503 505 506 507

MULTI-LATERAL DEVELOPMENT PARTNERS Multi-lateral development partners Africa Africa Development Bank (ADB) Development Fund (ADF) Arab Bank for Economic Development in Africa (BADEA) Commonwealth Development Corporation (CDC) European Union (EU) European Development Fund (EDF) European Investment Bank International Bank for Reconstruction and Development (IBRD) International Development Association (IDA) International Fund for Agriculture and Development (IFAD) International Finance Corporation (IFC) International Monetary Fund (IMF) Islamic Development Bank Organisation of Petroleum Exporting Countries (OPEC) Nordic Development Fund Shelter Afrique

Joint (Multi/Basket) Financing United Nations United Nations Devt programme World Food Programme Global environment Facility Food and Agricultural Oragnisation UNICEF United Nations Population Fund United Nations Industrial Development Organisation World Trade Organisation International Centre for Tropical Agriculture

BILATERAL DEVELOPMENT PARTNERS Bilateral Development Partners Abu Dhabi Algeria Austria Belgium Canada China

508 509 510 511 512 513 514 515 516 517 518 519 510 511 512 513 514 515 650 -750 650

Cuba Denmark Egypt Finland France Germany Greece Iceland India Iran Islamic Rep. Iraq Ireland Rep of (Eire) Italy Japan Kenya Korea N. (PDR) Korea S. (Rep) OTHER FOREIGN SOURCES OF FUNDS Other Foreign Sources of Funds

Section 7
0001 0002 0003 0004 0005 0006 0007

Projects
Construction of Government Offices HIV/AIDS & Right To Self Protection Promotion of Ethics & Integrity Sound Broadcasting By Satellite Strengthening President's Office Support To State House Capacity Building For Disaster Management

Section 8 CLASS 2
21 211 2111 211101 211102 211103 211104 211105 211106 2112 212 2121 212101 2122 212201 213 213001 213002 213003 22 221 221001 221002 221003 221004 221005 221006 221007 221009 221008 221010 221011 221012 221013 221014 221015 221016 221017 221018 221019

EXPENSES EXPENSES
EMPLOYEE COSTS Wages and Salaries Wages and Salaries - Cash General Staff Salaries Contract Staff Salaries (Incl. Casuals, Temporary) Allowances Statutory salaries Missions staff salaries Emoluments paid to former Presidents / Vice Presidents Wages and salaries in kind Social Contributions Social Contributions-Actual Social Security Contributions Social Contributions-Imputed Social Security Contributions Other Employee Costs Medical expenses (To employees) Incapacity, death benefits and funeral expenses Retrenchment costs USE OF GOODS AND SERVICES General Expenses Advertising and Public Relations Workshops and Seminars Staff Training Recruitment Expenses Hire of Venue (chairs, projector, etc) Commissions and related charges Books, Periodicals & Newspapers Welfare and Entertainment Information and Communications Technologies( ICT) Special Meals and Drinks Printing, Stationery, Photocopying and Binding Small Office Equipment Bad Debts Bank Charges and other Bank related costs Financial and related costs (e.g. shortages, pilferages, etc.) IFMS Recurrent costs Subscriptions Exchange losses/(gains) Discounts allowed

222 222001 222002 222003 223 223001 223002 223003 223004 223005 223006 223007 223901 224 224001 224002 224003 225 225001 225002 225003 226 226001 226002 227 227001 227002 227003 227004 228 228001 228002 228003 228004 24 241 241001 241002 242 242001 242002 242003 243 243001

Communications Telecommunications Postage and Courier Information and communications technology (ICT) Utility and Property Expenses Property Expenses Rates Rent (Produced Assets) to private entities Guard and Security services Electricity Water Other Utilities- (fuel, gas, firewood, charcoal) Rent (Produced Assets) to other govt. units Supplies and Services Medical and Veterinary supplies General Supply of Goods and Services Classified Expenditure Professional Services Consultancy Services- Short term Consultancy Services- Long-term Taxes on (Professional) Services Insurances and Licenses Insurances Licenses Travel and Transport Travel inland Travel abroad Carriage, Haulage, Freight and transport hire Fuel, Lubricants and Oils Maintenance Maintenance - Civil Maintenance - Vehicles Maintenance Machinery, Equipment & Furniture Maintenance Other INTEREST PAYABLE Interest on External Debts Loan interest Commitment Charges Interest on Domestic debts Treasury bills Bonds Other Interest to other general government units Interest payable to other Government units

25 251 2511 2512 252 2511 2512 26 261 2611 261101 2612 261201 262 2621 262101 2622 262201 263 2631 263101 263102 263103 263104 263105 263106 263107 263108 2632 263201 263202 263203 263204 263205 263206 263207 263208 264 2641 264101

SUBSIDIES To Public Corporations to nonfinancial public corporations to nonfinancial public corporations To Private enterprises to nonfinancial private enterprises to nonfinancial private enterprises GRANTS To foreign governments Current Contributions to Foreign governments Capital Contributions to Foreign governments To international organisations Current Contributions to International Organisations Capital Contributions to International Organisations To other general government units Current LG Conditional grants LG Unconditional grants LG Equalisation grants Transfers to other govt. units Treasury Transfers to Agencies Other Current grants Treasury transfers to Ministries Transfers to Treasury Capital LG Conditional grants LG Unconditional grants LG Equalisation grants Transfers to other govt. units Treasury Transfers to Agencies Other Capital grants Treasury transfers to Ministries Transfers to Treasury To Resident Non-government units Current Contributions to Autonomous Institutions

264102 2642 264201 27 271 2711 2712 272 2721 2722 273 2731 273101 273102 273103 2732 28 281 2811 2812 2813 2814 281401 282 2821 282101 282102 282103 282104 282151 282161 282181 2822 29

Contributions to Autonomous Institutions (Wage Subventions) Capital Contributions to Autonomous Institutions SOCIAL BENEFITS Social Security Benefits Social Security Benefits Social Security Benefits Social Assistance Benefits Social Assistance Benefits in cash Social Assistance Benefits in kind Employer social benefits Employer social benefits in cash Medical expenses (To general Public) Incapacity, death benefits and funeral expenses Retrenchment costs Employer social benefits in kind OTHER EXPENSES Property expenses other than interest Dividends (public corporations only) Withdrawals from income of quasi corporations (Public corporations only) Property expense attributable to insurance policy holders Rent Rental non produced assets Miscellaneous Other Expenses Current Donations Fines and Penalties Scholarships and related costs Compensation to 3rd Parties Fines and Penalties to other govt units Disposal of Assets (Loss/Gain) Extra-Ordinary Items (Losses/Gains) Capital TAX REFUNDS

Section 9 CLASS 1
11 111 1111 111101 111102 111103 111104 111105 1112 111201 111202 1113 112 113 113100 113101 113200 113300 113400 113401 113500 113600 114 1141 114101 114102 114103 114104 114105 114106 114107 114108 114109 114110 114111 114200 114201

REVENUE REVENUE
TAXES Taxes on income, profits and capital gains Payable by Individuals Tax on Employment Earnings (PAYE) Rental Income Tax Graduated Tax Withholding tax payable by Individuals Presumptive tax Payable by corporate Entities Company income tax Withholding tax payable by corporate entities Other Taxes on payroll and workforce Taxes on property Recurrent taxes on immovable property Land Fees Recurrent taxes on net wealth Estate, inheritance and gift taxes Taxes on Financial and capital transactions Financial services Other non-recurrent taxes on property Other recurrent taxes on property Taxes on goods and services General taxes on goods and services VAT on Phone Talk time VAT on Beer VAT on Spirits VAT on Cigarettes VAT on Soft drinks VAT paid by Non Government on other Local Goods VAT paid by Non-Government on local Services VAT paid by Non-Government on imported Goods VAT paid by Non-Government on imported Services VAT paid Government on Local Goods and Services VAT paid by Government on imported Goods and Services Excise Duty Petroleum

114202 114203 114204 114205 114206 114207 114208 114209 114210 114211 114300 114301 114302 114400 114401 114402 114403 114500 114501 114502 114503 114504 114505 114506 114507 114508 114509 114600 115000 115100 115101 115102 115200 115201 116000 12 121 1211 1212 1213 1214 122 1221 1222 1223

Diesel Kerosene Other Gas products Phone Talk time Beer Spirits Cigarettes Soft drinks Other Goods - Local Other Goods - Imported Profits of fiscal monopolies Government Parastatals Local Government owned Corporations Taxes on specific services Casinos and Gaming Other taxes on specific services Lotteries Taxes on use of goods and services and on permission to use goods or perform activities Motor Vehicle Road licenses Motor Vehicle Registration fees Other Vehicle Fees and Licenses Application Fees Business licenses Liquor licenses Guns and explosive fees Other licenses Stamp duty Other taxes on goods and Services Taxes on International trade and transactions Customs and other import duties Import Duties Import Commission Taxes on exports Export Duties Other taxes SOCIAL CONTRIBUTIONS Social Security contributions Employee contributions Employer contributions Self-employed or non-employed contributions Unallocable contributions Other Social contributions Employee contributions Employer contributions Imputed contributions

13 131 1311 131101 1312 131201 132 1321 132101 1322 132201 133 1331 133101 133102 133103 133104 133105 133106 133107 1332 133201 133202 133203 133204 133205 133206 133207 14 141 1411 141101 141141 141161 1412 141201 1413 1414 1415 141501 141502 141541 1416

GRANTS From foreign Governments (Donor Funds) Current Donor Funds - Foreign Governments Capital Donor Funds - Foreign Governments From International Organisations Current Multi-lateral Development partners Capital Multi-lateral Development partners From other general Government units (Domestic Government Transfers) Current Transfers Received by Ministries from Treasury Transfers Received by Agencies from Treasury LG Conditional Grants LG Unconditional Grants LG Equalisation Grants Transfers Received from Other Government Units Transfers Received by Treasury Capital Transfers Received by Ministries from Treasury Transfers Received by Agencies from Treasury LG Conditional Grants LG Unconditional Grants LG Equalisation Grants Transfers Received from Other Government Units Transfers Received by Treasury OTHER REVENUE: NON TAX REVENUES Property income Investment income Interest from private entities - Domestic Interest from private entities - Foreign Interest from other government units Dividends Dividends Withdrawal from income of quasi-corporations Property income attributable to insurance policy holders Rent Rent & Rates - Non-Produced Assets from private entities Royalties Rent & Rates - Non-Produced Assets from other Govt units Other Property Income

141601 141602 142 1421 142101 142102 142103 142104 142105 142106 142161 142162 142163 142164 142165 142166 1422 142201 142202 142203 142204 142205 142206 142207 142208 142209 142210 142211 142212 142213 142214 142215 142216 142217 142218 142219 1423 1424 143 1431 143101 143161 1432 143201 143261 144

Sale of (Produced) Government Properties/Assets Sale of non-produced Government Properties/assets Sale of goods and services Sale by market establishments Rent & rates produced assets from private entities Rates Produced assets- from private entities Utilities Sale of publications Sale of drugs Sale of petroleum products Rent & rates produced assets from other govt. units Rates Produced assets from other govt. units Utilities from other govt. units Sale of publications from other govt. units Sale of drugs from other govt. units Sale of petroleum products from other govt. units Administrative Fees & Licenses (User Fees, Charges & Permits) Park Fees (incl. Street Parking) Migration Permits Refuse collection charges/Public convenience Property related Duties/Fees Advertisements/Bill Boards Animal & Crop Husbandry related Levies Registration (e.g. Births, Deaths, Marriages, etc.) fees Registration of Businesses Educational/Instruction related levies Driving permits Replacement of graduated tax tickets Agency Fees Inspection Fees Market /Gate Charges Tax Tribunal Court Charges and Fees Court Filing Fees Fees from appeals Other Court Fees Other Fees and Charges Incidental sales by non-market establishments Imputed sales of goods and services Fines, penalties and forfeits Court Fines and Penalties Court fines and Penalties - private Court fines and Penalties from other government units Other fines and Penalties Other fines and Penalties - private Other fines and Penalties from other government units Voluntary transfers other than grants(NGOs)

1441 1442 145 145001 145002 145003

Current Capital Miscellaneous and unidentified revenue Windfall Gains Reimbursements by other bodies Miscellaneous receipts/income

Section 10 CLASS 3
32 321 3211 321101 321102 321103 321104 321105 321106 321107 321108 321109 3212 321201 321202 321203 321204 321205 3213 321301 321302 321303 3214 321401 321402 321403 321404 321405 321406 321407 321408 321409 321410 321411 321412 321413 321414 321415

ASSETS ASSETS
FINANCIAL ASSETS DOMESTIC Currency and deposits (Cash and Bank) The Consolidated Fund account Revenue accounts Expenditure accounts Project accounts Contingency Fund account Collection accounts Cash In Transit Cash at Hand - Imprest Others Securities other than equity (Short-Term) Corporate bonds Promissory notes Debentures Fixed Deposits Other securities Loans (Short-Term) Government on-lending State enterprises Government on-lending - Agencies Government on-lending- Private entities Clearing Grants/Transfers To other Government Units District Unconditional grants Urban Unconditional grants Equalisation grants Conditional transfers to Tertiary Salaries Conditional transfers to Primary Salaries Conditional transfers to Secondary Salaries Conditional transfers to Primary Health Care Salaries Conditional transfers to Agric. Ext Salaries Conditional trans to Comm. Development. Staff Salaries Conditional transfers to DSC Chairs Salaries Conditional transfers to Primary Education Conditional transfers to Road Maintenance Conditional transfers to PHC- Non wage Conditional transfers to Agric Extension Conditional transfers to PMA NSCG

321416 321417 321418 321419 321420 321421 321422 321423 321424 321425 321426 321427 321428 321429 321430 321431 321432 321433 321434 321435 321436 321437 321438

Conditional transfers to Agric. Development. Centres Conditional transfers to District Hospitals Conditional transfers to NGO Hospitals Conditional transfers to Secondary Schools Conditional transfers to Functional Adult Lit Conditional trans. to Autonomous Inst (Wage subvention Conditional transfers to DTB/DSC/PAC/Land Boards, etc. Conditional transfers to feeder roads maintenance workshops Conditional transfers to Urban Water Contingency transfers Conditional transfers to LGDP Conditional transfers to PAF monitoring Conditional transfers to Rural water NAADS Conditional transfers to Public Libraries Conditional transfers to PHC - development Conditional transfers to Health Training Institutions Conditional transfers to SFG Conditional transfers to community development Start-up costs Conditional transfers to environment and natural resources (nonwage) Conditional transfers to women, youth and disability councils Conditional transfers to women, youth and disability councils (wage)

321440 3215 321501 321502 321503 321504 3216 321601 321602 321603 321604 321605

Other grants Advances Staff Advances Departmental Advances Advances to other govt. units (e.g. Foreign Missions and Embassies) Other Advances Other accounts receivable Taxes Receivable Trade Debtors Sundry Debtors URA Revenue collection Domestic arrears (Budgeting)

321606 321607 321608 3217 321701 321702 321703 3218 321801 321802 3219 322 3221 322101 3222 322201 322202 322203 3224 3225 3226 3227

External Debt repayment (Budgeting) Utility arrears (Budgeting) Pension arrears (Budgeting) Securities other than shares (Long-Term) Corporate bonds Promissory notes Debentures Shares and other equity Shares in public corporations Shares in other entities Financial derivatives FOREIGN Currency and deposits Cash at Bank Securities other than shares Corporate bonds Promissory notes Debentures Loans Shares and other equity Insurance technical reserves Financial derivatives Other accounts receivable

323

Monetary Gold and SDRs

31 311 3111 311101 3112 3113 3114 312 3121 312101 312102 312103 312104 312105 3122 312201

NON-FINANCIAL ASSETS NON-PRODUCED ASSETS Land Land Subsoil assets Other naturally occurring assets Intangible non-produced assets FIXED ASSETS Buildings and structures (Construction & Finished) Non-Residential Buildings Residential Buildings Roads and Bridges Other Structures Taxes on Buildings & Structures Machinery, Furniture and Vehicles Transport Equipment

312202 312203 312204 312205 3123 312301 312302 314 3141 314101 3142 314201 314202 314203 314204

Machinery and Equipment Furniture & Fixtures Taxes on Machinery, Furniture & Vehicles Aircrafts Other Fixed Assets Cultivated Assets Intangible Fixed Assets INVENTORIES (STOCKS AND STORES) Strategic Stock Petroleum Products Other Inventories Materials and supplies Work in progress Finished goods Goods for resale

Section 11 CLASS 4
41 411 412 412001 412002 412003 413 413001 413002 413003 414 415 415001 415002 415003 415004 415005 415006 415007 416 416001 416002 416003 416004 416005 416006 416007 416008 416009 416010 416011 416012 416013 416014 416015 416016 416017 416018 416019 416020 416021

LIABILITIES LIABILITIES
DOMESTIC LIABILITIES Currency and deposits Securities other than shares Treasury bills Government bonds Promissory notes Loans Commercial banks Interest payable Other Shares and other equity (Public Corporations) Accounts payable Trade Creditors Sundry Creditors Committed Creditors (Accruals) Accountable Advances With-holding Tax payable Deposits Received Advances from other government units Clearing Transfers from other Govt Units District Unconditional grants Urban Unconditional grants Equalisation grants Conditional transfers for Tertiary Salaries Conditional transfers for Primary Salaries Conditional transfers for Secondary Salaries Conditional transfers for PHC Salaries Conditional transfers for Agric. Ext Salaries Conditional trans for Comm. Devp. Staff Salaries Conditional transfers for DSC Chairs Salaries Conditional transfers for Primary Education Conditional transfers for Road Maintenance Conditional transfers for PHC- Non wage Conditional transfers for Agric Extension Conditional transfers for PMA NSCG Conditional transfers for Agric. Devp. Centres Conditional transfers for District Hospitals Conditional transfers for NGO Hospitals Conditional transfers for Secondary Schools Conditional transfers for Functional Adult Lit Conditional trans. Autonomous Inst (Wage subvention

416022 416023 416024 416025 416026 416027 416028 416029 416030 416031 416032 416033 416034 416035 416036 416037 416038 416040 417 418 418001 418002 418003 42 423 423001 423002 423003

Conditional transfers for DTB/DSC/PAC/Land Boards, etc. Conditional transfers for feeder roads maintenance workshops Conditional transfers for Urban Water Contingency transfers Conditional transfers for LGDP Conditional transfers for PAF monitoring Conditional transfers for Rural water NAADS Conditional transfers for Public Libraries Conditional transfers for PHC - development Conditional transfers f or Health Training Institutions Conditional transfers for SFG Conditional transfers for community development Start-up costs Conditional transfer to environment and natural resources (non-wage) Conditional transfer to women, youth and disability councils Conditional transfer to environment and natural resources (wage) Other grants Miscellaneous accounts payable Pension Liabilities Pension arrears General public service Pension arrears Education service Pension arrears Military service FOREIGN Loans Multi-laterals. Loans from Foreign Governments (Bi-lateral) Foreign Commercial Banks

428 4281 428101 428102 428103 428104

Accumulated Depreciation
Accumulated Depreciation Buildings and Structures

Non-Residential Buildings Residential Buildings Roads and Bridges Other Buildings and Structures

4282 428201 428202 428203

Accumulated Depreciation Machinery, Furniture and Vehicles Transport Equipment (Vehicles) Machinery and Equipment Furniture and Fixtures

Section 12 CLASS 5
51 511 5111 511101 511102 5112 511201 512 5121 512101 5122 512201 513 513001

EQUITY AND RESERVES RESERVES


GOVERNMENT OF WESTAFRICALAND EQUITY FUNDS Central Government Reserves Capital Reserves Consolidated Fund Contingency Fund Revenue Reserves Revenue reserves Local Government Reserves Capital Reserves Capital reserves Revenue Reserves Revenue reserves Equity Accumulated Fund