الدليل المحاسبي الموحد

Revenue
GFS Compatible 2007 Revenue COA
Payable by individuals
1
1
01 01 002
01 01 003
01
01
1
1
01 01 004
01 01 005
01
01
1
1
1
1
1
01 01 001
01
01
01
01
01
03
03
04
04
05
001
002
001
002
001
01 02 001
01
01
01
01
01
01
01
Public sector
Tax on salaries of public sector employees
Tax on salaries of official government employees
Private sector
Tax on salaries of private sector employees
Tax on self employed individuals
Payable by corporations and other enterprises
Private Sector Companies
Tax on profits of private sector companies
Taxes on payroll and workforce (GFS)
Taxes on property
Recurrent Taxes on Immovable Property
Real estate taxes
Basic tax on real estate
Additional tax on real estate
Basic vacant land tax
Additional vacant land tax
Residual tax on agricultural land
Recurrent Taxes on Net Worth (GFS)
Estate, Inheritance and Gift Taxes
Inheritances Tax
Inheritances Tax
Taxes on Financial and Capital Transactions
Other nonrecurrent Taxes on Property
Other Recurrent Taxes on Property (GFS)
Taxes on goods and services

General taxes on goods and services
Page 1 of 176
01
01
01
01
01
01
01
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01
01
01
01
01
01
02
03
03
03
04
05
06
01
01
01
01
02
02
02
[MoF use only]

Level 5
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
Level 4
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Level 3
Level 2
Revenues
Taxes
Tax on income, profits and capital gains
Level 1
Description
Section
New 2007 COA Coding
Type Detail
Type
Item
Chapter
Section
2006 COA Coding
GFS Coding
1
11
111
1111
01
02
01
02
1112
01
01
01
112
113
1131
01
01
01
01
01
01
01
02
03
04
05
1132
1133
01
01
01
1134
1135
1136
114
1141
Revenue

New 2007 COA Coding
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
03
03
03
03
03
03
03
03
03
03
03
001
002
003
004
001
002
003
004
005
006
007
008
009
010
011
09 02 001
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
03 04 001
01
03 05 005
01
Tourist service tax - hotels & first class restaurants
Turnover and other taxes on goods and services

Vehicle ownership transfer charges
Excises
Excises
Gasoline excise
Kerosene excise
Engine oil excise
Praveen wax excise
Automobile production excise
Cigarettes production excise
Gaseous drinks excise
Beer prodution excise
Sugar prodution excise
Cement prodution excise
Alcoholic drinks production excise
Vegetable oils and refiners production excise
Medical industries production excise
Industrial, general and mixed sector excises
Private food industries sector excises
Profits of fiscal monopolies (GFS)
Taxes on specific services
Taxes on specific services
Lotteries
Taxes on use of goods, permission to use goods or perform activities
Motor vehicle taxes
Vehicle registration
Other taxes on use of goods, permission to use goods or perform activities
Coffin transit & burial of foreigners
Page 2 of 176
Level 5
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
03 04 002
01
Level 4
02 04 001
Level 3
Level 2
Value-added taxes (GFS)

General sales tax on services
Level 1
Description
[MoF use only]
Section
Type Detail
Type
Item
Chapter
Section
2006 COA Coding
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
03
04
04
04
05
05
05
05
05
01
02
02
03
03
01
GFS Coding
11411
11412
11413
01
1142
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
1143
1144
01
01
01
01
02
02
01
1145
11451
01
11452
01
Revenue
1
1
02 01 001
02 01 004
01
01
Page 3 of 176
Level 5
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
Level 4
Type Detail
006
001
002
003
004
005
001
002
003
004
005
006
007
008
009
010
011
012
015
001
002
003
004
005
006
007
Level 3
Type
05
06
06
06
06
06
07
07
07
07
07
07
07
07
07
07
07
07
07
08
08
08
08
08
08
08
Level 2
Item
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
08
03
03
03
03
03
03
03
Description
Corpse fees for foreigners brought to Iraq
Trade company & agency registration
Registration and publishing and profession ongoing fees
Commercial Advertising Charges
Trade marks levies
Contractors registration charges
Granting & renewal professional practice
Explosive materials & weapons permits
Grant & renew construction licenses
Import license charges
Publication and advertising office license charges
Fishing license charges
Fishing boats license charges
Universities & private colleges establishment
Goldsmiths licensing and renewal charges
Foreign investment project licensing charges
Non-governmental consultative offices licensing charges
Airworthiness certificate fees
Fees for using Iraqi airspace
Cinemas entrance charges
Pavement charges
ID card issuing & renewal
Patent and industrial patterns charges
Civil airplanes passenger fees
Foreign investment project establishment application charges
Other charges
Taxes on international trade and transactions
Customs and other import duties
Customs and other import duties
Customs import tax
Reconstruction levy
[MoF use only]
Level 1
Chapter
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
New 2007 COA Coding

Section
Section
2006 COA Coding
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
90
01
01
01
01
GFS Coding
115
1151
01
01
01
01
02
Revenue
Page 4 of 176
Level 5
Grants
Grants from foreign governments
Current
Arab government grants
Islamic government grants
Other foreign government grants
Level 4
07 03 001
07 03 002
Social contributions
Social security contributions
Social security - employee contributions
Social security - employee contributions
01
Social security contributions
Other social contributions
Other social contributions
Other social contributions - employees
01
Employee health insurance contributions
01
Obligatory Insurance
Level 3
1
1
07 02 003
01
01
Level 2
02 01 003
02 01 005
01
Description
Medical accessories import tax
Taxes on exports
Taxes on exports
Customs export tax
Profits of export or import monopolies (GFS)
Exchange profits (GFS)
Exchange taxes (GFS)
Other taxes on international trade and transactions
Other taxes on international trade and transactions
Transit tax
Trailer Truck Tax
[MoF use only]
Level 1
1
1
02 01 002
01
New 2007 COA Coding

Section
Type Detail
03 05 004
Type
Chapter
Item
Section
2006 COA Coding
1
1
1
1
1
1
1
1
1
1
1
01
01
01
01
01
01
01
01
01
01
01
05
05
05
05
05
05
05
05
05
05
05
01
02
02
02
03
04
05
06
06
06
06
01
03
1
1
1
1
1
1
1
1
1
1
02
02
02
02
02
02
02
02
02
02
01
01
01
01
02
02
02
02
02
1
1
1
1
1
1
1
1
03
03
03
03
03
03
03
03
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
GFS Coding
1152
01
01
01
1153
1154
1155
1156
01
01
01
01
02
12
121
1211
01
01
01
122
1221
01
01
01
01
02
13
131
1311
01
01
02
02
03
01
01
Revenue
01
07 10 001
01
07 10 005
01
07 10 005
01
07 10 004
01
07 05 001
Other Revenues including Oil Sales

Property income
Interest
Domestic interest
01
Interest on internal loans
Page 5 of 176
Level 5
07 10 003
Level 4
Level 3
01
Level 2
07 10 002
Description
Capital
Grants from international organizations
Current
Arab organizations grants
Islamic organizations grants
Other international organizations grants
Capital
Grants from other general government units
Current
[MoF use only]
Level 1
New 2007 COA Coding

Section
Type Detail
Type
Item
Chapter
Section
2006 COA Coding
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
03
03
01
02
02
02
02
02
02
02
03
01
1
1
1
1
1
04
04
04
04
04
01
01
01
01
GFS Coding
1312
01
01
02
02
03
03
01
01
01
132
01
01
01
01
01
01
01
02
02
02
02
02
02
02
1321
01
01
02
02
03
03
01
01
01
1322
01
01
02
02
03
03
01
01
01
133
1331
01
01
01
01
14
141
1411
01
01
01
Revenue
04
04
04
04
04
04
04
04
04
04
04
02
02
02
02
02
02
02
02
02
02
02
001
002
003
004
005
006
007
008
009
010
011
01
01
01
01
01
01
01
01
01
01
01
1
1
1
1
1
1
1
04
04
04
04
04
04
04
03
03
03
03
03
03
03
006
023
024
025
042
043
047
01
01
01
01
01
01
01
Page 6 of 176
Level 5
1
1
1
1
1
1
1
1
1
1
1
Level 4
01
01
01
Level 3
07 05 002
07 05 004
07 05 006
Level 2
1
1
1
Description
Interest on internal accounts and deposits
Internal financial investment profits
Foreign interest
Interest on external loans
Interest on external accounts and deposits
External financial investment profits
Interest on US $ Treasury Bills and Bonds
Interest on other bonds
Dividends
Financial Sector Dividends [Government Share]
Central Bank of Iraq
Rafidain bank
Co-operative Agricultural Bank
Industrial bank
National Insurance company
National re- insurance company
Iraqi Insurance company
Rasheed bank
Real Estate bank
Bank of Iraq
Iraqi banking services company
Industrial Sector Dividends [Government Share]
General company for Automobiles Industry
General company for northern cement
General company for southern cement
General company for iraqi cement
General company for fertilizers industry/southern region
General company for fertilizers industry/northern region
General company for petrochemical industries
Trade Sector Dividends [Government Share]
Transportation Sector Dividends [Government Share]
[MoF use only]
Level 1
01
01
New 2007 COA Coding

Section
07 05 003
07 05 005
Type
Chapter
1
1
Item
Section
Type Detail
2006 COA Coding
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
01
02
02
02
02
02
02
02
03
GFS Coding
01
02
03
04
05
1412
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
03
04
01
02
03
04
05
06
07
08
09
10
11
01
02
03
04
05
06
07
Revenue
1
1
04 06 001
04 06 002
01
01
1
1
04 07 005
04 07 008
01
01
04 08 006
01
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
Page 7 of 176
Level 5
01
01
01
01
Level 4
Type Detail
001
005
006
008
Level 3
Type
05
05
05
05
Level 2
Item
04
04
04
04
Description
General company for Iraq harbors
General company of delegations transportation
General company of water transportation
General company of Iraqi Airlines
Agricultural Sector Dividends [Government Share]
General company for farm equipments
Mabain alnahrain General company for seed
Public Services Sector Dividends [Government Share]
General Cultural Affairs House
Share of Treasury of consultative offices
Construction and Erection Sector Dividends [Government Share]
Al Mansour general com. for constructive contracting
Oil Sector Dividends [Government Share]
Oil pipelines com.
Oil projects com.
Oil and gas production distribution com.
General company for oil refining/northern region
South refining com.
General company for gas industry /northern region
Oil marketing Company
Iraqi drilling com.
North oil com.
South oil com.
Iraqi oil com.
Oil discoveries com.
Gas filling com.
South gas com.
North gas com.
Oil refins com.
North refins com.
Telecommunications sector Dividends [Government Share]
[MoF use only]
Level 1
Chapter
1
1
1
1
New 2007 COA Coding

Section
Section
2006 COA Coding
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
04
04
04
04
05
05
05
06
06
06
07
07
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
09
01
02
03
04
01
02
01
02
01
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
GFS Coding
Revenue
04 01 001
01
1
1
1
1
1
1
06
06
06
06
06
06
01
01
01
01
01
01
01
01
01
01
01
01
Administrative fees and levies

Administrative levies
Levies of Financial Stamps
Levies of issuing passports
Courts levies
Certification levies
Executing Directorates levies
Other Directorates Levies
1
1
1
1
1
1
03
03
03
03
03
03
01
01
01
01
01
01
01
01
02
02
02
02
001
002
003
004
005
006
001
002
001
002
003
004
Page 8 of 176
Level 5
Sales by market establishments [including Oil Sales]

Oil Exports
Crude Oil export revenues
Other sales by market establishments
Accommodation Buildings rent
Canteens & Restaurants rent
Trade Shops & Markets rent
Warehouses rent
Kiosk rent
Studios & Equipment rent
Level 4
Iraqi family association revenues

Property income attributable to insurance policyholders (GFS)
Rent
Rent
Rent of non-agricultural land
Rent agricultural land
Quarries and mines and salinas
Sales of goods and services [including Oil Sales]
Level 3
01
01
01
Transferred revenues-general sector units-financial liquidity/excess revenue
Level 2
Type Detail
Type
Item
06 02 001
06 02 002
06 04 001
01
01
Description
General company for Internet services
General company for telecommunications & post
Withdrawals from income of quasi-corporations
Withdrawals from income of self-funded organizations
[MoF use only]
Level 1
1
1
1
07 07 001
09 06 008
New 2007 COA Coding

Section
1
1
Chapter
Section
2006 COA Coding
1
1
1
1
1
1
04
04
04
04
04
04
01
01
01
01
01
01
02
02
03
03
03
03
09
09
01
02
1
1
1
1
1
1
1
04
04
04
04
04
04
04
01
01
01
01
01
01
02
04
05
05
05
05
05
1
1
1
1
1
1
1
1
1
1
04
04
04
04
04
04
04
04
04
04
02
02
02
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
1
1
1
1
1
1
1
1
04
04
04
04
04
04
04
04
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
GFS Coding
1413
01
01
01
01
02
1414
1415
01
01
01
01
01
02
03
142
1421
01
01
02
02
02
02
02
02
02
01
01
02
03
04
05
06
1422
01
01
01
01
01
01
01
01
02
03
04
05
06
Revenue
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
09
02
02
02
03
03
03
03
03
03
03
03
03
03
03
03
04
07
07
07
07
07
07
07
04
001
002
003
001
002
003
004
005
006
007
009
011
012
013
014
004
001
007
008
009
011
012
014
008
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
Levies of estate registration

Visa levies
Administrative Fees
Public services fees of traffic police and police
Lamination fees for the Identification cards & licenses
Civil defense services fees
Audit and supervision services fees
Translation services fees
Customs services fees
Training services fees
Fees of stamping of the Jewelries & weights & Standards
Miscellaneous consultative services fees
Inspection fees
Services fees of nationality & accommodation certification
Fertilization and pest protection services fees
Label fees
Documents certification services fees
Airplanes landing services fees
Advertisements services fees
Transportation fees
IDs of social care salaries services fees
Transportation & Carriage fees
Transaction and cases fees
Judicial services fees
Companies registration and renewal services fees
Irrigation Fees
Fees of issuance & renewal of cars registration plates
Page 9 of 176
Level 5
01
01
01
01
01
01
Level 4
Type Detail
002
003
004
003
001
013
Level 3
Type
03
03
03
04
03
07
Level 2
Item
03
03
03
03
03
03
Description
Survey Charges & Maps Fees
Recording & Checking levies / real estate registration
Levies of renewed registration of real estate
Charges Vehicles leaving Iraq
[MoF use only]
Level 1
Chapter
1
1
1
1
1
1
New 2007 COA Coding

Section
Section
2006 COA Coding
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
07
08
09
10
11
12
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
GFS Coding
Revenue
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
06
06
06
06
06
06
06
06
06
06
07
07
07
07
08
08
08
08
08
08
08
08
08
08
01
01
01
02
02
03
03
03
03
04
06
06
06
06
01
01
01
01
01
01
01
04
04
04
007
008
009
003
004
001
002
003
004
002
005
006
007
008
001
002
003
004
005
006
007
001
002
003
Level 5
01
01
01
01
Level 4
Type Detail
003
007
001
008
Level 3
Type
06
06
05
03
Level 2
Item
09
09
03
08
[MoF use only]
Level 1
Chapter
1
1
1
1
New 2007 COA Coding

Section
Section
2006 COA Coding
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
03
03
03
03
03
03
03
03
03
03
03
03
02
02
02
02
25
26
27
90
01
01
01
01
01
01
01
01
01
01
Hajj services fees

Fees from families receiving food aid
Health Insurance cards fees
Miscellaneous services fees
Incidental sales by nonmarket establishments
Rent
Rent of foreign dominations and stations
Highway and bridges prohibited rent
Halls and service utility rent
Rent of sidewalks and storage fees
Rent of squares and courtyard and other buildings
Rent of machines and equipments and devices and tools
Transportation &transition device
Barns and glass houses
Needs and other equipments
Wells and rivers and faucets
01
01
01
01
01
01
01
01
01
01
01
01
02
03
04
05
06
07
08
09
10
01
01
01
01
01
01
01
01
01
01
01
01
01
01
Other sales and services

Animals & agricultural products sale
Manufacturing Industries products sales
Incidental products (by-products)
Other converted revenues
Analyze and lab. Test and ray fees
Treatment in specialized clinics fees
Treatment fees
Arab and non-residents treatment fees
HIV test fees
CT scan fees
Sales of veterinary serum, vaccine and medicine
Films and video cassettes test services fees
Tourist places entrance fees
Fair and museums entrance fees
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
02
03
04
05
06
07
08
09
10
11
12
13
14
Description
Page 10 of 176
GFS Coding
1423
Revenue
Copy of video cassette

Photograph in Museums and in remains places
Swimming pools and play yards revenues
Conventions and display halls and theatres revenues
Nursery houses revenues
Rest Rooms revenues
Buildings and constructions maintenance services fees
Equipments and tools maintenance services fees
Offices Funiture maintenance services fees
Other assets maintenance services fees
Well maintenance services fees
Aviation communications fees
Brokers sales commission fees
Employees service to Others
Affiliation and subscription fees
Photocopy and print services
Clothes sale
Books and magazines sale
Cassettes sale
Medicine sales
Sale of residual / sample gold from testing / jewelry marking
Sale of misc equipments and offices devices
Official forms fees
Sale of official Gazette
Financial stamps sale
Sale of official publications
School shops revenues
Budget share from ministry of labor shops revenues
External Clinics Entrance Charges
Miscellaneous Incidental sale revenues
Fines, penalties and forfeits
Page 11 of 176
Level 5
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
Level 4
Type Detail
005
008
001
002
004
005
001
002
003
004
005
002
003
004
005
010
002
004
005
006
007
009
001
002
003
004
005
009
002
006
Level 3
Type
04
04
05
05
05
05
06
06
06
06
06
07
07
07
07
07
04
04
04
04
04
04
05
05
05
05
06
06
05
07
Level 2
Item
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
09
09
09
09
09
09
09
09
09
09
09
09
03
08
Description
[MoF use only]
Level 1
Chapter
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
New 2007 COA Coding

Section
Section
2006 COA Coding
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
90
GFS Coding
143
Revenue
1
1
1
09 03 001
09 03 002
09 03 003
01
01
01
Page 12 of 176
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
04
04
04
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
01
01
[MoF use only]

Level 5
Level 4
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
Level 3
001
002
003
004
005
006
007
009
010
011
012
013
014
015
016
017
018
019
020
021
022
008
Level 2
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
Description
Fines, penalties and forfeits
Fines and penalties
Tax and trade laws violators
Traffic law violators
Stamps levies law violators
Judicial fines
Fines on violators - law of residence organization
Administrative fines of commitment violation
Fines and compensations of public property damage
Foreign exchange fines
Fines on weapons license non-renewal
Fines of violators of the Foreigners Residence law
Fines on violators in economic issues
Fines on violators transferring vehicle ownership
Fines on grain harvest violators
Mills fines
Fines on losing house or shop's number plate violators
Fines on fishing period set violators
Shots firing fines
Employees insurance fining
Bill Payment
Interest on late fines and penalties
Compensation
Miscellaneous fines
Forfeits
Funds held from violators in national security
Funds held from violators in economic issues
Forfeited unclaimed debts and monies by prescription
Voluntary transfers other than grants
Current
Domestic aid and donations
Level 1
Type Detail
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
New 2007 COA Coding

Section
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
Type
Item
Chapter
Section
2006 COA Coding
GFS Coding
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
20
21
22
90
01
01
01
144
1441
01
Revenue
01
01
01
01
01
01
01
01
1
1
1
1
1
09
03
07
07
09
06
05
01
01
06
004
003
001
002
001
01
01
01
01
01
Page 13 of 176
Level 5
003
004
005
006
007
003
002
002
Level 4
04
04
04
04
04
06
02
06
Level 3
07
07
07
07
07
07
09
09
Donations and subsidies

Capital (GFS)
Domestic aid and donations
Foreign aid and donations
Miscellaneous and Unidentified Revenues
Miscellaneous Revenues
Current miscellaneous revenues
Returned Expenditures from scholarship students
Returned Expenditures from failed employee students
Returned Expenditures from resigned members of public service
Repayments from cancelled Contracts
Repayments about Expenses for previous years
Conversion of Directorate of Minors Care expenses
Rewards of companies & administration board membership
Salaries and rewards returned to treasury
Military Weapons sale and ammunition
Share of fees related to general treasury
Health Insurance Fees [Deducted from Employees]
Difference in exchange price of foreign currency
Price difference between sale price and actual cost
Other miscellaneous revenue
Sales of Non-Financial Assets
Fixed Assets
Buildings & Structures
Dwellings
Dwellings - Residential Buildings
Non-Residential Buildings
Other Structures
Security Barriers
Mines and Wells
Level 2
1
1
1
1
1
1
1
1
Description
[MoF use only]
Level 1
01
New 2007 COA Coding

Section
Type Detail
07 06 001
Type
Chapter
Item
Section
2006 COA Coding
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
31
31
31
31
31
31
31
31
31
31
04
04
04
04
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
01
02
02
03
01
01
01
01
01
01
01
01
01
01
01
GFS Coding
1442
01
02
145
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
03
03
03
01
02
03
04
05
06
07
08
09
10
11
12
13
90
31
311
3111
31111
01
31112
01
31113
01
02
Revenue
Level 3
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
03
03
03
Page 14 of 176
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
01
[MoF use only]

Level 5
Level 2
Machinery, Equipment
Transport Equipment
Motor vehicles
Trucks
Work Vehicles
Buses
Special Purpose Vehicles
Ships
Boats
Trains
Jeeps & All Terrain vehicles
Airplanes
Bicycle & Motorcycles
Other Machinery, Equipment and Furniture
Wooden Furniture
Metal furniture
Other furniture
Machines
Devices
Photocopiers
Telecommunication Devices
Computers
Other major devices
Police Weapons & Ammunition
Theatre Requirements
Musical Instruments
Other Security Equipment
Other Fixed Assets
Cultivated Assets
Animals
Non-Produced Assets
Level 4
Description
Level 1
New 2007 COA Coding

Section
Type Detail
Type
Item
Chapter
Section
2006 COA Coding
GFS Coding
3112
31121
01
02
03
04
05
06
07
08
09
10
11
31122
01
02
03
04
05
06
07
08
09
10
11
12
13
3113
31131
01
314
Revenue
Page 15 of 176
Level 3
Level 4
Level 5
Non-Produced Assets
Land
Agricultural Land
Non Agricultural Land
Level 2
01
01
Description
[MoF use only]
Level 1
Type Detail
Type
Item
05 01 002
05 01 001
New 2007 COA Coding

Section
1
1
Chapter
Section
2006 COA Coding
1
1
1
1
31
31
31
31
02
02
02
02
01
01
01
01
01
01
01
01
02
GFS Coding
3141
Revenue
2007
()GFS

()GFS

()GFS

()GFS
Page 16 of 176
01
001 02
01

()
1
1
1
1
1
01
01
01
01
01
03
03
04
04
05
001
002
001
002
001
01
01
01
01
01
01
001 01
01
01
01
01
01
01
01
01
01
01
01
01
02
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
04
04
1
1
01
01
004 01
005 01
01
01
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
01
01
01
01
01
01
01
02
03
03
03
04
05
06
01
1
1
01
01
002 01
003 01
01
01

2006

2007
01
01
01
02
02
02
01
02
01
01
01
GFS
1
11
111
1111
01
02
1112
112
113
1131
01
01
01
01
01
01
01
02
03
04
05
1132
1133
01
01
01
1134
1135
1136
114
1141
Revenue
2007

2006

2007
03
005 05
01

()GFS
Page 17 of 176
03
001 04
01
09
001 02
01
1
1
1
1
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01
01
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01
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01
01
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()GFS

02
001 04
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()GFS
1
1
1
1
1
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02
02
02
02
02
03
04
04
04
05
05
05
05
05
01
02
02
03
03
01
GFS
11411
11412
11413
01
1142
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
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03
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06
07
08
09
10
11
12
13
14
15
01
01
01
1143
1144
01
01
02
02
1145
11451
01
11452
01
Revenue
2007

2006

2007
Page 18 of 176
1
1
02
02
001 01
004 01
01
01
1
1
1
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03
03
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03
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08
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07
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004
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015
001
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()GFS
1
1
1
1
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1
1
1
1
1
1
1
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1
1
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1
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1
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06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
90
01
01
01
01
01
01
01
GFS
115
1151
01
02
Revenue
2007

2006

2007

-
-

Page 19 of 176
1
1
07
07
001 03
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01
01
07
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1
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GFS
1152
01
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1153
1154
1155
1156
12
121
1211
01
01
01
122
1221
01
01
01
01
02
13
131
1311
01
01
02
02
03
01
01
Revenue
2007

2006

2007
07
004 10
01
07
001 05
01
Page 20 of 176
07
005 10
01
07
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07
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()GFS
1
1
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03
03
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02
02
02
02
02
03
03
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02
02
02
02
02
02
02
03
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GFS
1312
01
01
02
02
03
03
01
01
01
132
01
01
01
01
01
01
01
02
02
02
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1
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04
04
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1321
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1322
01
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02
02
03
03
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133
1331
14
141
1411
01
01
01
Revenue
2007
()GFS

/
/

Page 21 of 176
1
1
1
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04
04
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1
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02
02
02
02
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01
02
02
02
02
02
02

2006

2007
GFS
02
03
01
02
03
04
05
1412
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
03
04
01
02
03
04
05
06
07
08
09
10
11
01
02
03
04
05
06
07
Revenue
2007
()GFS

09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09

/

/

Page 22 of 176
1
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07
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08
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2006

2007
01
02
03
04
01
02
01
02
01
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
GFS
Revenue
2007
()GFS
1
1
1
1
1
1
03
03
03
03
03
03
01
01
02
02
02
02
001
002
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06
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()GFS
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1
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( )
Page 23 of 176

2006

2007
01
02
01
02
GFS
1413
1414
1415
01
02
03
142
1421
01
01
02
03
04
05
06
1422
01
02
03
04
05
06
Revenue
2007
()GFS
Page 24 of 176
1
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02
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2006

2007
07
08
09
10
11
12
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
GFS
Revenue
2007
()GFS
Page 25 of 176
1
1
1
1
1
1
1
1
1
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1
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2006

2007
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11
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13
14
GFS
1423
Revenue
2007

2006

2007
Page 26 of 176

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01
01
01
01
01
01
01
01
01
01
01
01
01
01
()GFS
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
90
GFS
143
Revenue
2007
()GFS
Page 27 of 176
1
1
1
09
09
09
001 03
002 03
003 03
01
01
01
, ,

1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
001
002
003
004
005
006
007
009
010
011
012
013
014
015
016
017
018
019
020
021
022
008
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
04
04
04
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
01
01
01

2006

2007
GFS
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
20
21
22
90
01
01
01
144
1441
Revenue
2007

2006

2007
Page 28 of 176
1
1
1
1
1
09
03
07
07
09
06
05
01
01
06
004
003
001
002
001
01
01
01
01
01
1
1
1
1
1
1
1
1
07
07
07
07
07
07
09
09
04
04
04
04
04
06
02
06
003
004
005
006
007
003
002
002
01
01
01
01
01
01
01
01

()GFS
07
001 06
01
()GFS
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
31
31
31
31
31
31
31
31
31
31
04
04
04
04
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
01
02
02
03
01
01
01
01
01
01
01
01
01
01
01
GFS
1442
01
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
145
01
01
01
01
01
01
01
01
01
01
02
02
03
03
03
01
02
03
04
05
06
07
08
09
10
11
12
13
90
31
311
3111
31111
01
31112
01
31113
01
02
Revenue
2007
()GFS

( )
( )
Page 29 of 176

()

1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
03
03
03

2006

2007
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
02
03
04
05
06
07
08
09
10
11
12
13
01
01
01
GFS
3112
31121
01
02
03
04
05
06
07
08
09
10
11
31122
3113
31131
314
Revenue
2007
()GFS
Page 30 of 176
1
1
05
05
002 01
001 01
01
01
( )
1
1
1
1
31
31
31
31
02
02
02
02
01
01
01
01
01
01
01

2006

2007
01
02
GFS
3141
Non-Financial Assets
GFS Compatible 2007 Non-Financial Assets
05 06 001
05 06 002
01
01
31
Purchase of Non-Financial Assets
31
01
Fixed Assets
31
01
01
Buildings & Structures
31
01
01
01
Dwellings
Dwellings - Residential Buildings
31
31
01
01
01
01
01
01
01
01
31
01
01
01
02
31
01
01
01
02
Other Structures
31
01
01
01
03
Level 5
Level 4
Level 3
Level 2
Level 1
Description
Section
New 2007 COA Coding
Type Detail
Type
Item
Chapter
Section
2006 COA Coding
311
3111
31111
01
31112
01
31113
05 15 001
01
Security Barriers
31
01
01
01
03
01
05 14 001
01
Mines and Wells
31
01
01
01
03
02
31
31
01
01
01
01
02
02
01
3112
31121
05 02 001
01
Motor vehicles
31
01
01
02
01
01
05 02 002
01
Trucks
31
01
01
02
01
02
2
2
05 02 003
05 02 004
01
01
Work Vehicles
Buses
31
31
01
01
01
01
02
02
01
01
03
04
2
2
2
2
05
05
05
05
005
001
002
003
01
01
01
01
Special Purpose Vehicles

Ships
Boats
Trains
31
31
31
31
01
01
01
01
01
01
01
01
02
02
02
02
01
01
01
01
05
06
07
08
05 03 004
01
Jeeps & All Terrain vehicles
31
01
01
02
01
09
05 03 005
01
Airplanes
31
01
01
02
01
10
02
03
03
03
Page 31 of 176
GFS 2001
Coding
31
Machinery, Equipment
Transport Equipment
[MoF use
only]

New 2007 COA Coding
Level 1
Level 2
Level 3
Level 4
Level 5
01
Section
Type Detail
05 03 006
Type
Chapter
Item
Section
2006 COA Coding
Bicycle & Motorcycles
31
01
01
02
01
11
Other Machinery, Equipment and Furniture
31
01
01
02
02
Description
05 01 001
01
Wooden Furniture
31
01
01
02
02
01
05 01 002
01
Metal furniture
31
01
01
02
02
02
05 01 003
01
Other furniture
31
01
01
02
02
03
05 04 001
01
Machines
31
01
01
02
02
04
05 04 002
01
Devices
31
01
01
02
02
05
05 04 005
01
Photocopiers
31
01
01
02
02
06
05 04 007
01
Telecommunication Devices
31
01
01
02
02
07
05 04 008
01
Computers
31
01
01
02
02
08
05 04 009
01
Other major devices
31
01
01
02
02
09
05 09 001
01
Police Weapons & Ammunition
31
01
01
02
02
10
05 10 001
01
Theatre Requirements
31
01
01
02
02
11
05 10 002
01
Musical Instruments
31
01
01
02
02
12
05 12 001
01
Other Security Equipment
31
01
01
02
02
13
Other Fixed Assets
31
01
01
03
Cultivated Assets
31
01
01
03
01
Animals
31
01
01
03
01
Non-Produced Assets
31
01
02
Non-Produced Assets
31
01
02
01
Non-Produced Assets
31
01
02
01
05 11 001
01
Page 32 of 176
GFS 2001
Coding
31122
[MoF use
only]
3113
31131
01
314
01
Page 33 of 176
Level 2
Level 3
Level 4
Level 5
Land
Level 1
01
Description
[MoF use
only]
Section
New 2007 COA Coding
Type Detail
05 05 001
Type
Chapter
Item
Section
2006 COA Coding
GFS 2001
Coding
31
01
02
01
01
01
3141
2007
GFS
2006
2007
05
14
001
01
31
31
31
01
01
05
02
001
01
31
01
01
05
02
002
01
31
01
01
02
2
2
05
05
02
02
003
004
01
01
31
31
01
01
01
01
02
02
01
01
2
2
2
2
05
05
05
05
02
03
03
03
005
001
002
003
01
01
01
01
31
31
31
31
01
01
01
01
01
01
01
01
02
02
02
02
01
01
01
01
05
06
07
08
05
03
004
01
31
01
01
02
01
09
05
03
005
01
31
01
01
02
01
10
05
15
001
01
05
06
002
01
05
06
001
01
31
31
01
31
01
01
31
01
01
01
31
31
01
01
01
01
01
01
01
01
31
01
01
01
02
31
01
01
01
02
31
01
01
01
03
31
01
01
01
03
01
01
01
01
03
02
01
01
02
02
01
02
01
01
01
02
03
04
Page 34 of 176
GFS
2001
31
311
3111
31111
01
31112
01
31113
3112
31121
2007
GFS
2006
2007
02
02
04
02
05
06
01
02
02
03
01
01
02
02
02
31
01
01
02
02
01
31
01
01
02
02
31
01
01
02
01
11
05
03
006
01
05
01
001
01
05
01
002
01
31
05
01
003
01
31
01
05
04
001
01
31
01
01
05
04
002
01
31
01
01
02
05
04
005
01
31
01
01
02
02
05
04
007
01
31
01
01
02
02
07
05
04
008
01
31
01
01
02
02
08
05
04
009
01
31
01
01
02
02
09
05
09
001
01
()
31
01
01
02
02
10
05
10
001
01
31
01
01
02
02
11
05
10
002
01
31
01
01
02
02
12
05
12
001
01
31
01
01
02
02
13
31
01
01
03
( )
31
01
01
03
01
05
11
001
01
31
01
01
03
01
( )
31
01
02
( )
31
01
02
01
( )
31
01
02
01
Page 35 of 176
GFS
2001
31122
3113
31131
01
314
01
2007
GFS
2006
Page 36 of 176
2007
05
05
001
01
GFS
2001
31
01
02
01
01
01
3141
Expenditure
GFS Compatible 2007 Expenditure Classification
Expenditures
Compensation of Employees
Wages and Salaries
Wages and Salaries in cash

Standard Wages and Salaries
2
2
2
2
2
2
2
01
01
01
01
01
01
02
01
03
04
05
06
07
25
001
001
001
001
001
001
001
01
01
01
01
01
01
01
2
2
2
2
2
2
2
2
2
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
09
001
002
003
004
005
006
007
008
001
01
01
01
01
01
01
01
01
01
Salaries
Rewards for Employees
Contractors wages
Lecturers Wages
Examinations Wages
Committees Wages
Education leave of Absence
Allowances
Hazardous allowances
Overtime
Residential allowance
Hospitality allowance
Exceptional Allowances
Controlling Allowance
Position Allowances
University Service Allowances
Security Hazardous Duty Pay
Wages and Salaries in Kind

Wages and Salaries in Kind
2
2
01 08
01 08
001
002
01
01
Ministry Of Finance 2007
Life Insurance
Accident and injury Insurance
Social Contributions
37
01
01
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
2
2
2
2
01
01
01
01
01
01
01
02
02
02
02
01
01
01
Level 5
01
01
01
Level 4
01
01
01
01
Level 3
2
2
2
2
2
Level 2
Level 1
Description
Section
New 2007 COA Coding
Type Detail
Type
Item
Chapter
Section
2006 COA Coding
[MoF use
only]
GFS 2001
Coding
2
21
211
2111
01
01
02
03
04
05
06
07
01
02
03
04
05
06
07
08
09
2112
01
02
212
Draft May 2006
Expenditure
2
2
03 01
03 01
001
002
01
01
2
2
2
2
2
05
05
05
05
05
07
07
07
07
08
001
002
003
004
003
01
01
01
01
01
2
2
03 02
03 02
001
002
01
01
2
2
03 03
06 03
001
001
01
01
03 04
001
01
2
2
2
2
2
2
2
2
2
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
01
01
01
02
02
02
02
02
02
Goods and Services

Goods Requirements
Goods Requirements
Stationery and Publications
Stationery
Publications
Books and Magazines
Books
Magazines
Documents
Manuscripts
Microfilm
Water & Sewerage
Water Fees
Sewerage Fees
Electricity
Electricity
Electricity Import Expenditures
Fuel
Fuel
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
38
Level 5
Actual Social Contributions

Governmental Pension Contributions
Imputed Social Contributions
Imputed Social Contributions - Pensions
Civil Servant Retirement Salaries
Civil Servant Retirement Rewards
Military Retirement Salaries
Military Retirement Rewards
Description
Level 4
Level 3
01
01
01
01
Level 2
001
002
001
002
Type Detail
Type
Item
01
01
02
02
Level 1
09
09
09
09
New 2007 COA Coding

Section
2
2
2
2
Chapter
Section
2006 COA Coding
[MoF use
only]
GFS 2001
Coding
2121
01
01
01
2122
01
01
01
01
01
01
02
03
04
22
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
03
03
03
04
04
04
05
05
01
02
01
02
03
04
05
01
02
01
02
01
Draft May 2006
Expenditure
05
05
05
05
001
002
003
004
01
01
01
01
2
2
2
2
03
03
03
03
06
06
06
06
001
002
003
004
01
01
01
01
2
2
03 08
03 08
001
002
01
01
2
2
2
2
2
2
03
03
03
03
03
03
09
09
09
09
09
09
001
002
003
004
005
006
01
01
01
01
01
01
2
2
2
03 11
03 11
03 11
001
002
003
01
01
01
2
2
2
03 10
03 07
03 12
001
001
001
01
01
01
39
Level 5
03
03
03
03
Level 4
2
2
2
2
Purchase of imported fuel for power stations

Fuel Import expenditure
Clothing
Employee clothes
Internal Security Forces Clothes
Military clothes
Other Clothes
Food
Detainees & Prisoners Food
Health Food
School Food
Other Food
Prevention & Control materials
Control Materials
Prevention Materials
Supplies and Materials
Laboratory Supplies
Medical Supplies
School Supplies
Industrial Supplies
Agriculture Supplies
Other Supplies
Supplies for Patients
Patients Clothes
Patients Bed Linen
Patients Bed Supplies
Miscellaneous Goods
School Books
Medicines
Sport Supplies & requirements
Level 3
01
01
Level 2
Type Detail
001
002
Description
Level 1
Type
06 02
06 02
New 2007 COA Coding

Section
Chapter
2
2
Item
Section
2006 COA Coding
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
05
05
06
06
06
06
06
07
07
07
07
07
08
08
08
09
09
09
09
09
09
09
10
10
10
10
11
11
11
11
02
03
[MoF use
only]
GFS 2001
Coding
01
02
03
04
01
02
03
04
01
02
01
02
03
04
05
06
01
02
03
01
02
03
Draft May 2006
Expenditure
2
2
2
2
02
02
02
02
01
01
01
01
001
002
003
004
01
01
01
01
2
2
2
2
02
02
02
02
02
02
02
02
001
002
003
004
01
01
01
01
2
2
2
02 03
02 03
02 03
001
002
003
01
01
01
2
2
02 04
02 04
001
002
01
01
Animal Feed
Student Stationery & Supplies
Laundry Supplies
Prisoners & Juveniles Supplies
Military weapons & Ammunition
Cinema Films
Documentary Films
Calculators
Typewriters
Camera Microfilms
Other small office devices
Service Requirements
Service Requirements
Travel Expenses and Allowances
Night Allowances
Transportation charges
Travel Expenses
Other Expenses
Delegation Expenses & Allowances
Night Allowances
Residence Allowances
Other Expenses
Relocation Expenses
Night Allowances
Other Expenses
Publications & Media
Publication Expenses
Media Expenses
40
Level 5
01
01
01
01
01
01
01
01
01
01
01
Level 4
Type Detail
001
001
001
001
001
001
002
003
004
006
009
Level 3
Type
13
14
15
16
09
08
08
04
04
04
04
Level 2
Item
03
03
03
03
05
05
05
05
05
05
05
Description
Level 1
Chapter
2
2
2
2
2
2
2
2
2
2
2
New 2007 COA Coding

Section
Section
2006 COA Coding
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01 01
01 01
01 01
01 01
01 01
01 01
01 01
01 01
01 01
01 01
01 01
02
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
11
11
11
11
11
11
11
11
11
11
11
04
05
06
07
08
09
10
11
12
13
14
01
01
01
01
01
02
02
02
02
02
03
03
03
03
04
04
04
[MoF use
only]
GFS 2001
Coding
01
02
03
04
01
02
03
04
01
02
03
01
02
Draft May 2006
Expenditure
002
003
004
01
01
01
2
2
2
2
2
02
02
02
02
02
06
06
06
06
15
001
002
003
004
001
01
01
01
01
01
2
2
02 09
02 18
001
001
01
01
2
2
02 12
02 12
001
002
01
01
2
2
2
2
2
2
02
02
02
02
02
02
13
13
13
13
13
13
001
002
003
004
005
006
01
01
01
01
01
01
2
2
2
2
2
02
02
02
02
02
30
30
30
17
30
001
002
003
001
004
01
01
01
01
01
41
Level 5
02 05
02 05
02 05
Level 4
2
2
2
Newspaper Subscriptions
Buildings Rent
Buildings Rent
Warehouses Rent
Other Buildings Rents
Machine & Equipment Rent
Machine & Equipment Rent
Computer Rent
Requirements & Fittings Rents
Other Rents
Lease of Vehicles
Official Hospitality and Celebrations
Official Hospitality, Delegations & Public Relations
Celebrations
Postal
Postage Stamps
diplomatic Mail Delivery
Telecommunications & Cable
Phone call fees
Telecomunication Devices Transfer & Installation
Telecommunication devices rent
Live Transmission via Satellite
Internet
Microwave Network
Experts & Consultants fees
Privatization Consultations
Economic & Financial Consultations
Scientific Consultations
legal Consultations (Lawyers Fees)
Other Consultations
Level 3
01
Level 2
Type Detail
003
Description
Level 1
Type
02 04
New 2007 COA Coding

Section
Chapter
Item
Section
2006 COA Coding
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
04
05
05
05
05
06
06
06
06
06
06
07
07
07
08
08
08
09
09
09
09
09
09
09
10
10
10
10
10
10
03
[MoF use
only]
GFS 2001
Coding
01
02
03
01
02
03
04
01
01
02
01
02
01
02
03
04
05
06
01
02
03
04
05
Draft May 2006
Expenditure
001
01
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
02
02
02
02
02
02
02
02
02
02
02
02
02
01
02
06
08
14
16
21
23
26
29
27
28
31
32
34
10
35
005
001
001
001
001
001
001
001
001
001
001
001
001
001
001
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
2
2
2
04 03
04 03
04 03
001
002
003
01
01
01
2
2
04 04
04 04
001
002
01
01
42
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
03
03 01
03 01
03 01
03 01
03 01
03 01
03 01
03 01
11
11
11
12
12
13
13
13
13
13
13
13
13
13
13
13
13
13
13
13
13
01
01
01
01
02
02
02
Level 5
06 04
Level 4
Security Services Fees

Personnel Guarding Fees
Building Guarding Fees
Contribution to exported crude oil cost of production
Contribution in the exported crude oil cost of production
Miscellaneous Services
Bank Box Rent
Seminars & Conferences
Printing Expenses
Subscriptions & Training Courses
Land Surveying & Zoning
Witness Transport
Directorate Cleaning
Authoring & Translation Support
Bank Service Fees
Membership of Science Institutions
Financial Stamps Printing
Advertising
Jewelry Branding
FPS Guards Wages
Miscellaneous services - not elsewhere classified
Maintenance
Maintenance
Roads & Bridges Maintenance
Roads Maintenance
Bridges Maintenance
Highways Maintenance
Water & Electricity Installation Maintenance
Water Installation Maintenance
Electricity Installation Maintenance
Level 3
01
01
Level 2
Type Detail
001
002
Description
Level 1
Type
02 33
02 33
New 2007 COA Coding

Section
Chapter
2
2
Item
Section
2006 COA Coding
[MoF use
only]
GFS 2001
Coding
01
02
01
01
02
03
04
05
06
07
08
09
10
11
12
13
14
90
01
02
03
01
02
Draft May 2006
Expenditure
2
2
2
2
2
04
04
04
04
04
08
08
08
09
14
001
002
003
001
001
01
01
01
01
01
2
2
2
2
2
2
2
2
04
04
04
04
04
04
04
04
01
02
05
10
11
12
13
15
001
001
001
001
001
001
001
001
01
01
01
01
01
01
01
01
2
2
2
2
04
04
04
04
07
07
07
07
001
002
003
004
01
01
01
01
Transportation Maintenance
Motor Vehicles
Trucks
Ministry Vehicles
Airplanes
Boats
Maintenance of Other transportation means
Irrigation & Desalination Projects Maintenance
Desalination Maintenance
Minor Irrigation Projects Maintenance
Public Benefit Irrigation Wells Projects Maintenance
Dams Establishments Maintenance
Oases Maintenance
Miscellaneous Maintenance Expenditure
Furniture Maintenance
Buildings Maintenance
Machines, Large Devices & Appliances Maintenance
Police Weapons Maintenance
Gardens, Parks & Orchards Maintenance
Factories Maintenance
Radio and TV Stations Maintenance
Maintenance of Historical Sites & artifacts
Military Weapons Maintenance
Books Maintenance
Records Maintenance
Documents Maintenance
Other Registration Documents Maintenance
Interests
Interests to non Residents
43
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
03
03
03
03
03
03
03
04
04
04
04
04
04
05
05
05
05
05
05
05
05
05
05
05
05
05
05
2
2
04
04
01
Level 5
01
01
01
01
01
01
Level 4
Type Detail
001
002
003
004
005
006
Level 3
Type
06
06
06
06
06
06
Level 2
Item
04
04
04
04
04
04
Description
Level 1
Chapter
2
2
2
2
2
2
New 2007 COA Coding

Section
Section
2006 COA Coding
[MoF use
only]
GFS 2001
Coding
01
02
03
04
05
06
01
02
03
04
05
01
02
03
04
05
06
07
08
09
10
11
12
13
24
241
Draft May 2006
Expenditure
01
06 13
002
01
06 13
003
01
2
2
06 08
06 08
001
002
01
01
2
2
2
2
2
2
2
2
06
06
06
06
06
06
06
06
08
08
08
08
08
08
08
08
003
004
005
006
007
008
009
010
01
01
01
01
01
01
01
01
06 08
019
01
Subsidies
To Public Corporations
To Non-Financial Public Corporations
Electricty
Salaries
operating expenditures
Agriculture
Agriculture-General Company Forestry/ salaries
Agriculture-General Company Forestry/ operating expenditures
Agriculture-General Company for Livestock/ salaries
Agriculture-General Company for Livestock/ operating expenditures
Agriculture-General Enterprise Veterinarian-salaries
Agriculture-General Company Veterinarian-operating expenditures
General Company of Industrial Products /salaries
General Company Industrial Products-operating expenditures
Other Companies
Other Companies
44
Level 5
001
Level 4
06 13
Level 3
Interests to non Residents

Interest on World Bank Loan
Interest on World Bank Loan
Interests to Residents Other than General Government
Interests to Residents Other than General Government
Interest - Bonds & Treasury Notes
Interest - Bonds & Treasury Notes
Interest - Loans
Interest - Loans
Interest on bonds written off for external organizations
Interest on bonds written off for external organizations
Level 2
01
Description
Level 1
001
Type Detail
Type
Item
06 14
New 2007 COA Coding

Section
Chapter
Section
2006 COA Coding
2
2
2
2
2
2
2
2
2
2
2
04
04
04
04
04
04
04
04
04
04
04
01
01
01
02
02
02
02
02
02
02
02
01
01
01
01
01
01
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
[MoF use
only]
GFS 2001
Coding
242
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
03
03
01
01
01
25
251
2511
01
01
01
02
02
02
02
02
02
02
02
02
03
03
04
01
02
01
02
03
04
05
06
07
08
01
Draft May 2006
Expenditure
Level 2
Level 3
Level 4
Level 5

To Financial Public Corporations
To Financial Public Corporations
To Private Enterprises
To Non-Financial Private Enterproses
Subsidizing of Farmers
Level 1
Description
Section
New 2007 COA Coding
Type Detail
Type
Item
Chapter
Section
2006 COA Coding
2
2
2
2
2
2
05
05
05
05
05
05
01
01
01
02
02
02
01
02
02
04
01
01
01
01
2512
252
2521
06 11
06 11
06 11
001
002
003
01
01
01
Purchase Disease Affected Crops

Poultry
Seeds
2
2
2
05
05
05
02
02
02
01
01
01
01
01
01
01
02
03
06 11
004
01
Discount Sale of Fertiliser
05
02
01
01
04
06 11
005
01
Grain Price Reduction
05
02
01
01
05
06 11
006
01
2
2
2
2
2
2
2
2
2
2
2
2
05
06
06
06
06
06
06
06
06
06
06
06
02
01
01
06
01
01
01
01
01
01
01
02
02
02
2
2
2
2
2
2
06
06
06
06
06
06
02
02
02
02
02
02
07 03
001
001
07 04
001
001
Arab Assistance
Arab Assistance
Foreign Assistance
Foreign Assistance
Capital
Grants to International Organizations (Foreign & Arabic)
Current
Arabic Contributions
2
2
2
2
2
2
07
07
07
07
07
07
01
01
01
01
01
01
001
002
003
004
005
006
01
01
01
01
01
01
Arab League
Arab Labour Organization
Arab Scout organization
Arab Economic Union Board
Arab organization for Agricultural development
OAPEC
45
01
01
01
01
01
02
GFS 2001
Coding
01
2
2
2
Other Agriculture Subsidies

Grants
Grants to Foreign Governments
Current
[MoF use
only]
26
261
2611
01
01
02
02
01
01
2612
262
2621
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
03
04
05
06
Draft May 2006
Expenditure
2
2
2
07 01
07 01
07 01
025
026
027
01
01
01
2
2
2
2
2
2
2
07
07
07
07
07
07
07
028
029
030
031
032
033
034
01
01
01
01
01
01
01
01
01
01
01
01
01
01
Arab organization for civil airlines

Arab cities organization
Arab Fund for technical subsidies for African countries
Arab institute for statistic training and researches
Justice organization for OAPEC
Iraq contribution in Arab League Fund
Arab Union for organizations working on Deaf Care
Arab group for accounting and supervision
Arab Union for international conferences and fairs
Arab Union for Fish production
Arab Center for dry lands studies
Arab environment ministers board
Arab board for atomic energy
Regional center for radiated reciprocals in Tunisia
Council of Arab interior ministers
Arab Union of Physical Education and Sport
Arabian organization for Administrative Development
Arabian Parliamentary Union
Association of the Arabian Social & Economic Institutions &
Centers
Arabian Institution for Planning / Kuwait
Arabian Organization for Education and Culture & Science
Administration of Environment, Housing & Continuing
Development/Arab League General Secretary
Arabian Organization for industrial development & Mining
Arab Council for medical specializations
Arabian Fund for health development
Arabian Union for Electricity producers, transferers & Distributors
Council of Reconstruction & Housing Arabian Ministers
Arabian scientific research councils union
46
Level 5
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
Level 4
Type Detail
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
Level 3
Type
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
Level 2
Item
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
Description
Level 1
Chapter
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
New 2007 COA Coding

Section
Section
2006 COA Coding
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
2
2
2
06
06
06
02
02
02
01
01
01
01
01
01
25
26
27
2
2
2
2
2
2
2
06
06
06
06
06
06
06
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
28
29
30
31
32
33
34
[MoF use
only]
GFS 2001
Coding
Draft May 2006
Expenditure
2
2
2
2
2
2
2
2
2
2
2
2
07
07
07
07
07
07
07
07
07
07
07
07
01
01
01
01
01
01
01
01
01
01
01
01
042
043
044
045
046
047
048
049
050
051
052
053
01
01
01
01
01
01
01
01
01
01
01
01
2
2
2
2
2
2
2
2
2
07
07
07
07
07
07
07
07
07
02
02
02
02
02
02
02
02
02
001
002
003
004
005
006
007
008
009
01
01
01
01
01
01
01
01
01
Arabian Universities Union

Arabian Engineering Colleges Deans Association
Arabian Sport Union
Arabian Medicine Colleges Association
Arabian veterinary Medicine colleges association
Arabian colleges of Arts Deans union
Arabian universities union for Pharmacy college
Arabian association - sport education institutions, departments &
colleges
Arabian council for training Arabian universities students
Arabian Agricultural colleges association
Arabian education colleges association
Arabian Law colleges association
Arabian Dental colleges association
General association for Arabian information & computer colleges
Transport Arabian union
Arabian Maritime harbors union
Arabian Academy for Maritime transport
Arabian union for the railways
Technical Secretariat for the Council of Social Affairs Ministers
International Contributions
Contribution in United Nations budget
UNISCO
International organization for tourism
UNFAO
contribution in grasshopper struggle board
International organization for irrigation
International organization for high dams
OPEC
International organization for seeds check
47
Level 5
01
01
01
01
01
01
01
Level 4
Type Detail
035
036
037
038
039
040
041
Level 3
Type
01
01
01
01
01
01
01
Level 2
Item
07
07
07
07
07
07
07
Description
Level 1
Chapter
2
2
2
2
2
2
2
New 2007 COA Coding

Section
Section
2006 COA Coding
2
2
2
2
2
2
2
06
06
06
06
06
06
06
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
35
36
37
38
39
40
41
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
42
43
44
45
46
47
48
49
50
51
52
53
[MoF use
only]
GFS 2001
Coding
01
02
03
04
05
06
07
08
09
Draft May 2006
Expenditure
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
Baghdad office for UNFAO

International organization for accounting and supervision
Arab and Islamic capitals organization
International civil airlines organization
Contribution - agricultural researches union budget in North Africa
and low east
Desert grasshopper struggle committee
Regional center for suburban development in low east
British white sugar organization
International fairs union
International trade organization
International Bureau for epidemic
International Scout organization
UN fund for environment programme
Islamic network for water resources development
Contribution - international association magazine for air survey
International agency for atomic energy organization
Biological weapons treaty
Synergy fund for Islamic capitals and cities
United cities organization
Contribution in Islamic Conference
UN agreement for seas law
International union for cord and cordless communications
Navy environment protection organization
OPEC Fund
World Health Organization
ISO
Asian Organization for Supreme Audit Institutions
World Intellectual Property Organization (WIPO)
48
Level 5
01
01
01
01
Level 4
Type Detail
010
011
012
013
Level 3
Type
02
02
02
02
Level 2
Item
07
07
07
07
Description
Level 1
Chapter
2
2
2
2
New 2007 COA Coding

Section
Section
2006 COA Coding
2
2
2
2
06
06
06
06
02
02
02
02
01
01
01
01
02
02
02
02
10
11
12
13
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
[MoF use
only]
GFS 2001
Coding
Draft May 2006
Expenditure
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
050
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
Contribution in the Statistical researches center / Ankara (Turkey)

International Electro-technical Commission (IEG)
International Sugar Organization / Britain
The Common fund for Goods
Islamic Center for Trade development
Multilateral Investment Guarantee Agency (MIGA)
Islamic Foundation to assure investment & Trust in exports
International Customs Organization
International Fund for Agricultural Development (IFAD)
Islamic Organization for education & culture & science
American Society of Air survey
United Nations for Industrial Development
International Atomic Energy Agency / Technical cooperative
01 projects
01
Treaty making Middle East Area Free Zone from weapons of Mass Destruction
Chemical-weapon Treaty
01
International Postal Union
01
Naif university for security sciences
01
International criminal police Organization
01
International Organization for civilian protection
01
American Society for material testing
01
International Roads union
01
American concrete Institution
01
Islamic world universities union
01
01
International center of studies & safe & Keeping Cultural properties
01
International Committee for guarding International cultural & natural legacy
International weather organization
01
International Labor organization
01
International universities union
01
49
Level 5
01
01
01
01
01
01
01
01
01
01
01
01
Level 4
Type Detail
038
039
040
041
042
043
044
045
046
047
048
049
Level 3
Type
02
02
02
02
02
02
02
02
02
02
02
02
Level 2
Item
07
07
07
07
07
07
07
07
07
07
07
07
Description
Level 1
Chapter
2
2
2
2
2
2
2
2
2
2
2
2
New 2007 COA Coding

Section
Section
2006 COA Coding
2
2
2
2
2
2
2
2
2
2
2
2
06
06
06
06
06
06
06
06
06
06
06
06
02
02
02
02
02
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
38
39
40
41
42
43
44
45
46
47
48
49
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
[MoF use
only]
GFS 2001
Coding
Draft May 2006
Expenditure
01
01
2
2
06 07
06 07
003
004
01
01
2
2
2
2
2
2
2
2
06
06
06
06
06
06
06
06
08
08
08
08
08
08
08
08
011
012
013
014
015
016
017
018
01
01
01
01
01
01
01
01
2
2
2
06 08
06 08
06 09
022
023
001
01
01
01
06 09
06 20
003
001
01
01
50
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
02
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
Level 5
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
Level 4
Level 3
001
002
Capital
Grants to General Government Units
Current
Baghdad governorate board
Salaries
Local boards (regional)
salaries
Culture
tourist board / salaries
tourist board / operating expenditures
general cultural affairs office/ salaries
general cultural affairs office/ operating expenditures
Cinema and theatre office / salaries
Cinema and theatre office / operating expenditures
Plastic Arts office / salaries
Plastic Arts office / operating expenditures
Iraqi Media Network
salaries
operating expenses
Iraqi national Olympic committee expenditures
salaries
operating expenses
Cultural and scientific organizations grants
scientific organizations
Cultural organizations
Other organizations
Scientific Complex
salaries
Level 2
06 07
06 07
Description
Level 1
2
2
New 2007 COA Coding

Section
Type Detail
Type
Item
Chapter
Section
2006 COA Coding
[MoF use
only]
GFS 2001
Coding
2622
263
2631
01
01
01
02
02
02
03
03
03
03
03
03
03
03
03
04
04
04
05
05
05
06
06
06
06
07
07
01
02
01
02
01
02
03
04
05
06
07
08
01
02
01
02
01
02
03
01
Draft May 2006
Expenditure
01
01
2
2
06 33
06 33
003
004
01
01
2
2
06 33
06 33
005
006
01
01
2
2
06 33
06 33
007
008
01
01
06 31
001
01
06 46
001
01
06 47
001
01
51
Level 5
001
002
Level 4
06 33
06 33
Level 3
2
2
operating expenses
Bait-Al-Hikma
salaries
operating expenses
Ammant Baghdad
salaries
Municipality institutions
salaries
General directorate of sewerage
salaries
General directorate of water
salaries
Capital
Commissions & State Enterprise Start Capital
Commissions & State Enterprise Start Capital
Investment Projects for Ammant Baghdad
Investment Projects for Ammant Baghdad
Investment Projects for Central Bank of Iraq
Investment Projects for Central Bank of Iraq
Investment Projects for Iraqi national Olympic committee
Investment Projects for Iraqi national Olympic committee
Governorates Reconstruction Acceleration Program
Governorates Reconstruction Acceleration Program
Regional Projects Development Program
Regional Projects Development Program
Projects of the High Council of Reconstruction
Level 2
01
Description
Level 1
001
New 2007 COA Coding

Section
Type Detail
06 21
Type
Chapter
Item
Section
2006 COA Coding
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
07
08
08
08
09
09
09
10
10
10
11
11
11
12
12
12
02
[MoF use
only]
GFS 2001
Coding
01
02
01
02
01
02
01
02
01
02
2632
01
01
02
02
03
03
04
04
05
05
06
06
07
01
01
01
01
01
01
Draft May 2006
Expenditure
06 32
001
01
06 42
001
01
09 04
001
01
09 05
001
01
06 01
001
01
06 22
001
01
2
2
02 05
02 20
02 20
001
001
002
Other Expenditures
Property Expense other than Interest
Rent of Non-produced Assets
Rent of Non-produced Assets
Land rent
01
Miscellaneous Other Expenditure
Current
Non-personnel Awards
Rewards
01
Cooperators and Informer Rewards
01
52
Level 5
Level 4
01
Level 3
001
Projects of the High Council of Reconstruction

Social Benefits
Social Assistance Benefits
Cash
War Victims Compensation Fund
War Victims Compensation Fund
Social safety Net
Social safety Net
Social Security Stipends
Social Security Stipends
Stipends to Demobilized Military
Stipends to Demobilized Military
In kind
Public Distribution System
Public Distribution System
Social aid & assistance for immigrants
Social aid & assistance for immigrants
Level 2
06 10
Description
Level 1
New 2007 COA Coding

Section
Type Detail
Type
Item
Chapter
Section
2006 COA Coding
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
06
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
03
02
07
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
2
2
2
2
2
2
2
2
2
2
08
08
08
08
08
08
08
08
08
08
01
01
01
01
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
04
04
04
01
01
01
01
[MoF use
only]
GFS 2001
Coding
27
272
2721
01
01
02
02
03
03
04
04
05
05
01
01
01
01
01
2722
01
01
02
02
01
01
28
281
2814
01
01
01
282
2821
01
01
01
01
02
Draft May 2006
Expenditure
001
001
01
01
2
2
02 07
02 07
001
002
01
01
2
2
2
07 07
06 28
06 28
001
001
002
01
01
01
2
2
06 30
06 30
001
002
01
01
2
2
2
2
2
2
2
2
2
2
2
2
06
06
06
06
02
06
06
02
06
02
02
06
001
002
002
004
001
001
001
001
001
001
002
001
01
01
01
01
01
01
01
01
01
01
01
01
26
26
09
09
36
06
29
24
27
11
11
38
53
Level 5
02 10
02 38
Level 4
2
2
Medals
Students allowances and scholarships
Students Allowances
Student Scholarships
Non-life Insurance
Personal Responsibility Insurance
Fixed Assets Insurance
Compensation & Penalties
Kuwait War Reparations
Victims Compensation
Other Compensation
Fees and taxes
Judiciary Fees
taxes
Other Expenditures
Refunds of fees and charges
Other Refunds
Charitable organizations grants
Other grants & Transfers
Scouts Activities
Contingency Reserve
Currency Exchange Losses
Sell Commission of financial Stamps
Written-off debts
Sports Activities
School Activiies
Cash settlement/Minor Debts/Foreign private sector
Level 3
01
Level 2
Type Detail
003
Description
Level 1
Type
02 20
New 2007 COA Coding

Section
Chapter
Item
Section
2006 COA Coding
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
02 01
01
02
02
02
03
03
03
04
04
04
04
05
05
05
06
06
06
06
06
06
06
06
06
06
06
06
06
03
[MoF use
only]
GFS 2001
Coding
01
02
01
02
01
02
03
01
02
01
02
03
04
05
06
07
08
09
10
11
12
Draft May 2006
Expenditure
2007 GFS

2006
Draft May 2006

( )
54
2
2
01
01
08
08
001
002
01
01
01
01
01
01
01
01
01
01
01
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
2
2
2
2
01
01
01
01
01
01
01
02
02
02
02
2
2
2
2
2
2
2
2
2
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
09
001
002
003
004
005
006
007
008
001
01
01
01
01
01
01
01
01
01
2
2
2
2
2
2
2
2
2
2
2
2
01
01
01
01
01
01
02
01
03
04
05
06
07
25
001
001
001
001
001
001
001
01
01
01
01
01
01
01

2007
GFS
2001
2
21
211
2111
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
01
02
03
04
05
06
07
01
02
03
04
05
06
07
08
09
2112
01
01
01
01
02
212
Expenditure
2007 GFS

2006
Draft May 2006
55
03
04
001
01
2
2
03
06
03
03
001
001
01
01
2
2
03
03
02
02
001
002
01
01
()
()
()
()
2
2
2
2
2
05
05
05
05
05
07
07
07
07
08
001
002
003
004
003
01
01
01
01
01

( - )
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
2
2
03
03
01
01
001
002
01
01
2
2
2
2
2
2
2
2
2
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
01
01
01
02
02
02
02
02
02
2
2
2
2
09
09
09
09
01
01
02
02
001
002
001
002
01
01
01
01

2007
GFS
2001
2121
01
01
01
2122
01
01
01
01
01
01
02
03
04
22
01
01
01
02
02
02
02
02
02
03
03
03
04
04
04
05
05
01
02
01
02
03
04
05
01
02
01
02
01
Expenditure
2007 GFS

2006
2
2
2
03
03
03
10
07
12
001
001
001
01
01
01
Draft May 2006
56
2
2
2
03
03
03
11
11
11
001
002
003
01
01
01
2
2
2
2
2
2
03
03
03
03
03
03
09
09
09
09
09
09
001
002
003
004
005
006
01
01
01
01
01
01
2
2
03
03
08
08
001
002
01
01
2
2
2
2
03
03
03
03
06
06
06
06
001
002
003
004
01
01
01
01
2
2
2
2
03
03
03
03
05
05
05
05
001
002
003
004
01
01
01
01
2
2
06
06
02
02
001
002
01
01

2007
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
05
05
06
06
06
06
06
07
07
07
07
07
08
08
08
09
09
09
09
09
09
09
10
10
10
10
11
11
11
11
02
03
GFS
2001
01
02
03
04
01
02
03
04
01
02
01
02
03
04
05
06
01
02
03
01
02
03
Expenditure
2007 GFS

2006
Draft May 2006
57
2
2
02
02
04
04
001
002
01
01
2
2
2
02
02
02
03
03
03
001
002
003
01
01
01
2
2
2
2
02
02
02
02
02
02
02
02
001
002
003
004
01
01
01
01
2
2
2
2
02
02
02
02
01
01
01
01
001
002
003
004
01
01
01
01

()
()
()

2
2
2
2
2
2
2
2
2
2
2
03
03
03
03
05
05
05
05
05
05
05
13
14
15
16
09
08
08
04
04
04
04
001
001
001
001
001
001
002
003
004
006
009
01
01
01
01
01
01
01
01
01
01
01

2007
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
11
11
11
11
11
11
11
11
11
11
11
04
05
06
07
08
09
10
11
12
13
14
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
03
03
03
03
04
04
04
GFS
2001
01
02
03
04
01
02
03
04
01
02
03
01
02
Expenditure
2007 GFS

2006
2
2
2
2
2
02
02
02
02
02
30
30
30
17
30
001
002
003
001
004
01
01
01
01
01
Draft May 2006

( )

58
2
2
2
2
2
2
02
02
02
02
02
02
13
13
13
13
13
13
001
002
003
004
005
006
01
01
01
01
01
01
2
2
02
02
12
12
001
002
01
01
2
2
02
02
09
18
001
001
01
01
2
2
2
2
2
02
02
02
02
02
06
06
06
06
15
001
002
003
004
001
01
01
01
01
01
2
2
2
02
02
02
05
05
05
002
003
004
01
01
01
02
04
003
01

2007
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
04
05
05
05
05
06
06
06
06
06
06
07
07
07
08
08
08
09
09
09
09
09
09
09
10
10
10
10
10
10
03
GFS
2001
01
02
03
01
02
03
04
01
01
02
01
02
01
02
03
04
05
06
01
02
03
04
05
Expenditure
2007 GFS

2006
Draft May 2006
59

()
2
2
04
04
04
04
001
002
01
01
2
2
2
04
04
04
03
03
03
001
002
003
01
01
01
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
02
02
02
02
02
02
02
02
02
02
02
02
02
01
02
06
08
14
16
21
23
26
29
27
28
31
32
34
10
35
005
001
001
001
001
001
001
001
001
001
001
001
001
001
001
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
06
04
001
01
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
03
03
03
03
03
03
03
03
03
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
11
11
11
12
12
13
13
13
13
13
13
13
13
13
13
13
13
13
13
13
13
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
2
2
02
02
33
33
001
002
01
01

2007
GFS
2001
01
02
01
01
02
03
04
05
06
07
08
09
10
11
12
13
14
90
01
02
03
01
02
Expenditure
2007 GFS

2006
Draft May 2006
2
2
2
2
04
04
04
04
07
07
07
07
001
002
003
004
01
01
01
01
2
2
2
2
2
2
2
2
04
04
04
04
04
04
04
04
01
02
05
10
11
12
13
15
001
001
001
001
001
001
001
001
01
01
01
01
01
01
01
01

()

2
2
2
2
2
04
04
04
04
04
08
08
08
09
14
001
002
003
001
001
01
01
01
01
01
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
03
03
03
03
03
03
03
04
04
04
04
04
04
05
05
05
05
05
05
05
05
05
05
05
05
05
05
2
2
04
04
01
60
2
2
2
2
2
2
04
04
04
04
04
04
06
06
06
06
06
06
001
002
003
004
005
006
01
01
01
01
01
01

2007
GFS
2001
01
02
03
04
05
06
01
02
03
04
05
01
02
03
04
05
06
07
08
09
10
11
12
13
24
241
Expenditure
2007 GFS

2006
06
08
019
01
/ /
/ /
/ /
/ /
/ /
/ /
/ /
/ /
Draft May 2006
61
2
2
2
2
2
2
2
2
06
06
06
06
06
06
06
06
08
08
08
08
08
08
08
08
003
004
005
006
007
008
009
010
01
01
01
01
01
01
01
01
2
2
06
06
08
08
001
002
01
01
06
13
003
01
06
13
002
01
( )
( )

06
13
001
01
2
2
2
2
2
2
2
2
2
2
2
04
04
04
04
04
04
04
04
04
04
04
01
01
01
02
02
02
02
02
02
02
02
01
01
01
01
01
06
14
001
01

2007
GFS
2001
01
242
01
01
01
01
01
01
01
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
03
03
01
01
01
25
251
2511
01
01
01
02
02
02
02
02
02
02
02
02
03
03
04
01
02
01
02
03
04
05
06
07
08
01
Expenditure
2007 GFS

2006
2
2
2
2
2
2
05
05
05
05
05
05
01
01
01
02
02
02
01
02
02
04
01
01
01
01
01
2
2
2
06
06
06
11
11
11
001
002
003
01
01
01
2
2
2
05
05
05
02
02
02
01
01
01
01
01
01
01
02
03
06
11
004
01
05
02
01
01
04
06
11
005
01
05
02
01
01
05
06
11
006
01
07
03
001
001
07
04
001
001
( )
2
2
2
2
2
2
2
2
2
2
2
2
05
06
06
06
06
06
06
06
06
06
06
06
02
01
01
06
2
2
2
2
2
2
07
07
07
07
07
07
01
01
01
01
01
01
001
002
003
004
005
006
01
01
01
01
01
01

()
2
2
2
2
2
2
06
06
06
06
06
06
Draft May 2006

2007
62
2512
252
2521
26
261
2611
01
01
01
01
01
01
01
02
02
02
01
01
01
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
GFS
2001
01
01
02
02
01
01
2612
262
2621
01
02
03
04
05
06
Expenditure
2007 GFS

2006
Draft May 2006

2007
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
2
2
2
07
07
07
01
01
01
025
026
027
01
01
01
2
2
2
06
06
06
02
02
02
01
01
01
01
01
01
25
26
27
2
2
2
2
2
2
2
07
07
07
07
07
07
07
01
01
01
01
01
01
01
028
029
030
031
032
033
034
01
01
01
01
01
01
01
2
2
2
2
2
2
2
06
06
06
06
06
06
06
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
28
29
30
31
32
33
34
63
GFS
2001
Expenditure
2007 GFS

2006
2
2
2
2
2
2
2
07
07
07
07
07
07
07
01
01
01
01
01
01
01
035
036
037
038
039
040
041
01
01
01
01
01
01
01
2
2
2
2
2
2
2
06
06
06
06
06
06
06
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
35
36
37
38
39
40
41
2
2
2
2
2
2
2
2
2
2
2
2
07
07
07
07
07
07
07
07
07
07
07
07
01
01
01
01
01
01
01
01
01
01
01
01
042
043
044
045
046
047
048
049
050
051
052
053
01
01
01
01
01
01
01
01
01
01
01
01
2
2
2
2
2
2
2
2
2
07
07
07
07
07
07
07
07
07
02
02
02
02
02
02
02
02
02
001
002
003
004
005
006
007
008
009
01
01
01
01
01
01
01
01
01
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
42
43
44
45
46
47
48
49
50
51
52
53
Draft May 2006

2007

/

/

64
GFS
2001
01
02
03
04
05
06
07
08
09
Expenditure
2007 GFS

2006
65
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
Draft May 2006
2
2
2
2
07
07
07
07
02
02
02
02
010
011
012
013
01
01
01
01

-

()

/

()ITU

OPEC

()
()
()WIPO

2007
2
2
2
2
06
06
06
06
02
02
02
02
01
01
01
01
02
02
02
02
10
11
12
13
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
GFS
2001
Expenditure
2007 GFS

2006
Draft May 2006

2007
2
2
2
2
2
2
2
2
2
2
2
2
07
07
07
07
07
07
07
07
07
07
07
07
02
02
02
02
02
02
02
02
02
02
02
02
038
039
040
041
042
043
044
045
046
047
048
049
01
01
01
01
01
01
01
01
01
01
01
01
/
()IEG
/

()MIGA

()IFAD

2
2
2
2
2
2
2
2
2
2
2
2
06
06
06
06
06
06
06
06
06
06
06
06
02
02
02
02
02
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
38
39
40
41
42
43
44
45
46
47
48
49
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
050
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
/
/

/

2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
GFS
2001
Expenditure
2007 GFS

2006
Draft May 2006
67
06
20
001
01
06
09
003
01
2
2
2
06
06
06
08
08
09
022
023
001
01
01
01
2
2
2
2
2
2
2
2
06
06
06
06
06
06
06
06
08
08
08
08
08
08
08
08
011
012
013
014
015
016
017
018
01
01
01
01
01
01
01
01
/
/
/
/
/
/
/
/
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
2
2
06
06
07
07
003
004
01
01
()
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
02
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
02
2
2
06
06
07
07
001
002
01
01

2007
GFS
2001
2622
263
2631
01
01
01
02
02
02
03
03
03
03
03
03
03
03
03
04
04
04
05
05
05
06
06
06
06
07
07
01
02
01
02
01
02
03
04
05
06
07
08
01
02
01
02
01
02
03
01
Expenditure
2007 GFS

2006
06
46
001
01
06
47
001
01
Draft May 2006
68
06
31
001
01
2
2
06
06
33
33
007
008
01
01
2
2
06
06
33
33
005
006
01
01
2
2
06
06
33
33
003
004
01
01
2
2
06
06
33
33
001
002
01
01
06
21
001
01

2007
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
07
08
08
08
09
09
09
10
10
10
11
11
11
12
12
12
02
GFS
2001
01
02
01
02
01
02
01
02
01
02
2632
01
01
02
02
03
03
04
04
05
05
06
06
07
01
01
01
01
01
01
Expenditure
2007 GFS

2006
06
22
001
01
02
05
001
01
2
2
02
02
20
20
001
002
01
01
Draft May 2006
69
06
01
001
01
09
05
001
01
09
04
001
01
06
42
001
01
06
32
001
01
06
10
001
01

2007
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
06
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
03
02
07
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
2
2
2
2
2
2
2
2
2
2
08
08
08
08
08
08
08
08
08
08
01
01
01
01
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
04
04
04
01
01
01
01
GFS
2001
27
272
2721
01
01
02
02
03
03
04
04
05
05
01
01
01
01
01
2722
01
01
02
02
01
01
28
281
2814
01
01
01
282
2821
01
01
01
01
02
Expenditure
2007 GFS

2006
Draft May 2006
70
2
2
2
2
2
2
2
2
2
2
2
2
06
06
06
06
02
06
06
02
06
02
02
06
26
26
09
09
36
06
29
24
27
11
11
38
001
002
002
004
001
001
001
001
001
001
002
001
01
01
01
01
01
01
01
01
01
01
01
01
2
2
06
06
30
30
001
002
01
01
2
2
2
07
06
06
07
28
28
001
001
002
01
01
01
2
2
02
02
07
07
001
002
01
01
2
2
02
02
10
38
001
001
01
01
02
20
003
01

2007
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
03
03
03
04
04
04
04
05
05
05
06
06
06
06
06
06
06
06
06
06
06
06
06
03
GFS
2001
01
02
01
02
01
02
03
01
02
01
02
03
04
05
06
07
08
09
10
11
12
Memorandum Accounts
GFS Compatible Memorandum Accounts COA
13 01 001 01
13 01 002 01
13 01 003 01
13 01 004 01
13 01 005 01
13 01 006 01
Memorandum Assets Accounts
98
Memorandum Accounts
98
01
Other Accounts Receivable
98
01
13
Personal debt accounts
98
01
13
01
Debtors of marriage advances
98
01
13
01
01
Debtors of marriage advances
98
01
13
01
01
Debtors of Pension Awards Advances
98
01
13
01
02
Debtors of Pension Awards advances
98
01
13
01
02
Embezzlement debtors of Government cash funds
98
01
13
01
03
Embezzlement debtors of Government cash funds
98
01
13
01
03
Debtors for Treasury Account
98
01
13
01
04
Debtors for Treasury Account
98
01
13
01
04
Transporting & Furnishing Advances for External Service employees

98 01
13
01
05
Transporting & Furnishing Advances for External Service

98employees
01 13 01
05
Debtors of rejected cheques
98
01
13
01
06
Debtors of rejected cheques

Other Debtors
98
98
01
01
13
13
01
01
06
07
Page 71 of 176
Level 5
Type Detail (Level 4)
Type (Level 3)
Item (Level 2)
Description
Chapter (Level 1)
New 2007 COA Coding
Section
Type (Level 3)
Item (Level 2)
Chapter (Level 1)
Section
2006 COA Coding
01
01
01
01
01
01
[MoF use
only]
GFS
Coding
Memorandum Accounts
13 02 003 01
13 03 001 01
13 03 002 01
13 03 003 01
13 03 004 01
13 09 001 01
Level 5
13 02 002 01
Type (Level 3)
Item (Level 2)
13 02 001 01
Chapter (Level 1)
New 2007 COA Coding
Section
13 01 009 01
Type (Level 3)
Chapter (Level 1)
Item (Level 2)
Section
2006 COA Coding
Other Debtors
Debtors of Studying Expenditures
Debtors of student account funds borrowing
Debtors of student account funds borrowing
98
98
98
98
01
01
01
01
13
13
13
13
01
02
02
02
07
01
01
01
01
Debtors of scholastic failures account
98
01
13
02
02
Debtors of scholastic failures account

Directorates debt of studying expenditures
Directorates debt of studying expenditures
Debtors from accounting mistakes
Shortage in cash
Shortage in cash
Shortage in stores
Shortage in stores
Over spending
Over spending
Shortage in Revenues
Shortage in Revenues
Settlement of old debit accounts
Adjustment debit account
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
13
13
13
13
13
13
13
13
13
13
13
13
13
13
13
16
02
02
02
03
03
03
03
03
03
03
03
03
09
09
09
02
03
03
Adjustment debit account
98
01
16
01
Description
Page 72 of 176
01
01
02
02
03
03
04
04
01
01
01
01
01
01
01
01
01
[MoF use
only]
GFS
Coding
Memorandum Accounts
Item (Level 2)
Type (Level 3)
98
01
16
01
01
98
98
98
98
01
01
01
01
16
16
16
19
01
01
01
01
02
02
Letters of guarantee received from others

Contra of Letters of guarantee issued for others
Monetary asset for financial independent units
98
98
98
98
98
98
98
98
98
01
01
01
01
01
01
01
01
01
19
19
19
19
19
19
19
19
19
01
01
01
02
02
02
03
03
03
Fixed assets
Lands
Lands
Buildings & establishments
Buildings & establishments
Machines & equipments
Machines & equipments
98
98
98
98
98
98
98
01
01
01
01
01
01
01
19
19
19
19
19
19
19
04
04
04
04
04
04
04
Description
Revenues due & not received
3
3
16 01 001 01
Revenues due & not received

Prepaid expenses
16 02 001 01
Prepaid expenses
Debit memorandum accounts
19 01 001 01
19 02 001 01
11 03 001 01
19 04 001 01
19 04 002 01
19 04 003 01
Page 73 of 176
Level 5
Chapter (Level 1)
New 2007 COA Coding
Section
Type (Level 3)
Item (Level 2)
Chapter (Level 1)
Section
2006 COA Coding
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
03
03
01
01
01
[MoF use
only]
GFS
Coding
Memorandum Accounts
19 04 005 01
19 04 006 01
19 04 007 01
19 04 008 01
19 05 001 01
19 05 002 01
19 05 003 01
19 05 004 01
19 05 005 01
19 05 006 01
Page 74 of 176
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
04
04
04
04
04
04
04
04
04
04
05
05
05
05
05
05
05
05
05
05
05
05
05
04
04
05
05
06
06
07
07
08
08
01
01
02
02
03
03
04
04
05
05
06
06
Level 5
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
Type (Level 3)
Item (Level 2)
19 04 004 01
Description
Means of transport
Means of transport
Tools and moulds
Tools and moulds
Furniture & Directorate appliances
Furniture & Directorate appliances
Animals and plants
Animals and plants
Other assets
Other assets
Inventory
Raw material store
Raw material store
Spare parts store
Spare parts store
Fuel & oil store
Fuel & oil store
Miscellaneous store
Miscellaneous store
Production store
Production store
Goods for sale store
Goods for sale store
Chapter (Level 1)
New 2007 COA Coding
Section
Type (Level 3)
Item (Level 2)
Chapter (Level 1)
Section
2006 COA Coding
01
01
01
01
01
01
01
01
01
01
01
[MoF use
only]
GFS
Coding
Memorandum Accounts
Page 75 of 176
Item (Level 2)
Type (Level 3)
Level 5
19 05 007 01
Description
Other store
Other store
Chapter (Level 1)
Type (Level 3)
Item (Level 2)
New 2007 COA Coding
Section
Chapter (Level 1)
Section
2006 COA Coding
98
98
01
01
19
19
05
05
07
07
01
[MoF use
only]
GFS
Coding
Memorandum Accounts
23 02 002 01
23 03 001 01
23 03 002 01
23 03 003 01
23 03 004 01
23 04 001 01
Page 76 of 176
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
01
01
01
02
02
02
02
02
03
03
03
03
03
03
03
03
03
04
04
04
Level 5
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
23 02 001 01
Type (Level 3)
Item (Level 2)
23 01 001 01
Description
Memorandum Liabilities Accounts
Memorandum Accounts
Other Accounts Payable
Creditors of returned salaries and wages
Creditors of study expenditures
Ministry of Higher Education
Ministry of Higher Education
Ministry of Foreign Affairs
Ministry of Foreign Affairs
Treatment of accounting mistake payable
Treatment of increase in cash and bank
Treatment of increase in cash and bank
Treatment of increase in inventory
Treatment of increase in inventory
Treatment of increase in receipts
Treatment of increase in receipts
Treatment of increase in revenues
Treatment of increase in revenues
Deductions for others
Banks
Rafadaeen bank
Chapter (Level 1)
New 2007 COA Coding
Section
Type (Level 3)
Item (Level 2)
Chapter (Level 1)
Section
2006 COA Coding
01
01
01
01
01
03
03
01
01
02
02
03
03
04
04
01
01
01
01
01
01
01
01
01
[MoF use
only]
GFS
Coding
Memorandum Accounts
23 04 002 01
23 04 003 01
23 04 004 01
23 04 005 01
23 04 006 01
23 04 009 01
23 05 001 01
23 05 002 01
23 05 003 01
Description
Rasheed bank
Real estate bank
Agriculture bank
Iraq bank
Execution Directorates
Execution Directorates
Insurance Companies
Insurance Companies
General Companies
General Companies
Government Sector Directorates
Government Sector Directorates
Associations & organizations & clubs
Associations & organizations & clubs
Other parties & directorates
Other parties & directorates
Credit accounts for contractors & suppliers
Primary trusts
Primary trusts
Memorandum trusts
Memorandum trusts
Cash deductions trusts
Cash deductions trusts
Page 77 of 176
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
05
05
05
05
05
05
05
Level 5
02
03
04
05
001
001
001
001
Type (Level 3)
Type (Level 3)
04
04
04
04
Item (Level 2)
Item (Level 2)
23
23
23
23
Chapter (Level 1)
Chapter (Level 1)
4
4
4
4
New 2007 COA Coding
Section
Section
2006 COA Coding
01
01
01
01
02
02
03
03
04
04
05
05
06
06
02
03
04
05
09
01
01
01
02
02
03
03
01
01
01
01
01
01
01
01
[MoF use
only]
GFS
Coding
Memorandum Accounts
23 05 005 01
23 06 001 01
23 06 002 01
23 06 003 01
23 09 001 01
Page 78 of 176
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
23
23
23
23
23
23
23
23
23
23
23
23
23
23
26
26
26
05
05
05
05
06
06
06
06
06
06
06
09
09
09
01
01
04
04
05
05
01
01
02
02
03
03
01
01
01
Level 5
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
Type (Level 3)
Item (Level 2)
23 05 004 01
Description
Deductions from contractors for others
Deductions from contractors for others
Deductions for demurrages
Deductions for demurrages
Miscellaneous Credit accounts
Outstanding cheques
Outstanding cheques
Trusts received from others
Trusts received from others
Trusts of funding the other projects
Trusts of funding the other projects
Settlement for old balances
Settlement of old balances
Settlement of old balances
Settlement credit accounts
Revenues received in advances
Chapter (Level 1)
New 2007 COA Coding
Section
Type (Level 3)
Item (Level 2)
Chapter (Level 1)
Section
2006 COA Coding
01
01
01
01
01
01
[MoF use
only]
GFS
Coding
Memorandum Accounts
26 04 001 01
27 01 001 01
27 01 002 01
27 02 002 01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
01
01
01
01
02
02
01
02
01
26
26
26
26
26
26
26
26
26
26
27
27
27
27
01
02
02
02
03
03
03
04
04
04
99
99
99
99
99
01
01
01
01
01
27
27
27
27
27
99
99
01
01
27
27
Current accounts between Accounting Directorate & Treasuries/closed
Current accounts between Accounting Directorate & Decentralized Directorates/expenditures
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
Description
Current accounts between Accounting Directorate & Decentralized Directorates
27 02 001 01
01

99
Due expenses unpaid
99
Due expenses unpaid
99
Due expenses unpaid
99
Allocations for unreceived shipping documents
99
99
99
Allocations for paid shipping documents
99
99
99
Current account for finance
99
Current accounts between Accounting Directorate & Treasuries
99
Current accounts between Accounting Directorate & Treasuries/expenditures
99
Current accounts between Accounting Directorate & Treasuries/expenditures
99
Current accounts between Accounting Directorate & Treasuries/closed
Level 5
26 03 001 01
01
01
Type (Level 3)
01
Item (Level 2)
26 02 001 01
01
Chapter (Level 1)
New 2007 COA Coding
Section
26 01 001 01
Type (Level 3)
Chapter (Level 1)
Item (Level 2)
Section
2006 COA Coding
Current accounts between Accounting Directorate & Decentralized Directorates/expenditures
Current accounts between Accounting Directorate & Decentralized Directorates/closed

Current accounts between Accounting Directorate & Decentralized Directorates/closed
Page 79 of 176
01
01
01
[MoF use
only]
GFS
Coding
Memorandum Accounts
Type (Level 3)
27 03 001 01
27 03 002 01
27 03 003 01
Level 5
Item (Level 2)
01
Chapter (Level 1)
27 02 003 01
03
03
99
Current accounts between Accounting Directorate & Decentralized Directorates/DFI
99
Current accounts between Branches and Main Directorate 99
Current accounts between Treasuries and Branches
99
Current accounts between Treasuries and Branches 99
Current accounts between Main Directorate and its Branches 99
Current accounts between Main Directorate and its Branches 99
Current accounts between Treasuries and Decentralized Directorates
99
Current accounts between Treasuries and Decentralized Directorates 99
01
01
01
01
01
01
01
01
01
27
27
27
27
27
27
27
27
27
02
02
03
03
03
03
03
03
03
01
01
02
02
03
03
01
01
01
01
01
01
01
01
01
01
01
28
28
28
29
29
29
29
29
29
29
29
01
01
01
01
01
01
01
01
01
01
01
01
Description
Current accounts between Accounting Directorate & Decentralized Directorates/DFI
New 2007 COA Coding
Section
Type (Level 3)
Item (Level 2)
Chapter (Level 1)
Section
2006 COA Coding
Result Account
Result Account
28 01 001 01
Result Account
Credit systematic accounts
Letters of guarantee issued from directorate to others
Letters of guarantee issued from directorate to others
29 01 001 01
Letters of guarantee issued for others
Contra letters of guarantee received from others
29 02 001 01
Contra monetary assets for financial independent units
Page 80 of 176
99
99
99
99
99
99
99
99
99
99
99
01
01
01
02
02
02
03
01
01
01
[MoF use
only]
GFS
Coding
Memorandum Accounts
29 04 002 01
29 04 003 01
29 04 004 01
29 04 005 01
29 04 006 01
29 04 008 01
29 05 001 01
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
03
03
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
Contra store
Contra raw material store
Contra raw material store
Contra spare parts store
99
99
99
99
01
01
01
01
29
29
29
29
05
05
05
05
Page 81 of 176
Level 5

Contra fixed assets
Contra Land
Contra Land
Contra building & establishments
Contra building & establishments
Contra machines & equipments
Contra machines & equipments
Contra means of transport
Contra means of transport
Contra tools and moulds
Contra tools and moulds
Contra furniture and Directorate supplies
Contra furniture and Directorate supplies
Contra other assets
Contra other assets
29 04 001 01
Type (Level 3)
Item (Level 2)
29 06 001 01
Description
Chapter (Level 1)
New 2007 COA Coding
Section
Type (Level 3)
Item (Level 2)
Chapter (Level 1)
Section
2006 COA Coding
01
01
01
01
01
02
02
03
03
04
04
05
05
06
06
07
07
01
01
02
01
01
01
01
01
01
01
01
[MoF use
only]
GFS
Coding
Memorandum Accounts
29 05 005 01
29 05 006 01
29 05 007 01
Page 82 of 176
99
99
99
99
99
99
99
99
99
99
99
01
01
01
01
01
01
01
01
01
01
01
29
29
29
29
29
29
29
29
29
29
29
05
05
05
05
05
05
05
05
05
05
05
02
03
03
04
04
05
05
06
06
07
07
Level 5
29 05 004 01
Type (Level 3)
Item (Level 2)
29 05 003 01
Description
Contra spare parts store
Contra fuel and oil store
Contra fuel and oil store
Contra sundry store
Contra sundry store
Contra production store
Contra production store
Contra goods for sale store
Contra goods for sale store
Contra other store
Contra other store
Chapter (Level 1)
New 2007 COA Coding
Section
29 05 002 01
Type (Level 3)
Chapter (Level 1)
Item (Level 2)
Section
2006 COA Coding
01
01
01
01
01
01
[MoF use
only]
GFS
Coding
Memorandum Accounts

GFS

2006
( )
( )
( )
( )
13
01
006
( )
13
01
005
( )
13
01
004
( )
13
01
003
( )
13
01
002
98
98
01
98
01
13
98
01
13
01
98
01
13
01
01
01
98
01
13
01
01
98
01
13
01
02
01
98
01
13
01
02
98
01
13
01
03
01
98
01
13
01
03
98
01
13
01
04
01
98
01
13
01
04
98
01
13
01
05
01
98
01
13
01
05
98
01
13
01
06
01
98
98
01
01
13
13
01
01
06
07
Page 83 of 176
13
01
001

2007
01
01
01
01
01
01
GFS
Memorandum Accounts

GFS

2006
( )
( )
( )
13
03
004
13
09
001
( )
13
03
003
13
03
002
( )
13
03
001
( )
13
02
003
01
( )
13
02
002
( )
13
02
001
07
01
01 /
98
98
98
98
01
01
01
01
13
13
13
13
01
02
02
02
01
01
98
01
13
02
02
01 /
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
13
13
13
13
13
13
13
13
13
13
13
13
13
13
13
16
02
02
02
03
03
03
03
03
03
03
03
03
09
09
09
02
03
03
98
01
16
01

01

01

01

01

01

01
Page 84 of 176
01
13
01
009

2007
01
01
01
01
02
02
03
03
04
04
01
01
01
01
01
01
01
GFS
Memorandum Accounts

GFS

2006
( )
( )
( )
19
04
003
( )
19
04
002
19
04
001
( )
11
03
001
( )
19
02
001
( )
19
01
001
( )
16
02
001
98
01
16
01
01
01
98
98
98
98
01
01
01
01
16
16
16
19
01
01
01
01
02
02
98
98
98
98
98
98
98
98
98
01
01
01
01
01
01
01
01
01
19
19
19
19
19
19
19
19
19
01
01
01
02
02
02
03
03
03
01
01
98
98
98
98
98
98
98
01
01
01
01
01
01
01
19
19
19
19
19
19
19
04
04
04
04
04
04
04
01
01
02
02
03
03

01

01

01

01
01

01

01
Page 85 of 176
16
01
001

2007
01
01
01
01
01
01
01
01
01
01
01
01
GFS
Memorandum Accounts

GFS

2006
( )
( )
( )
19
05
003
19
05
004
19
05
005
19
05
006
( )
19
05
002
01

01

01

01

01

01

01

01
Page 86 of 176
19
05
001
( )
19
04
008
01
( )
19
04
007
01
( )
19
04
006
01
( )
19
04
005
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
04
04
04
04
04
04
04
04
04
04
05
05
05
05
05
05
05
05
05
05
05
05
05
04
04
05
05
06
06
07
07
08
08
01
01
02
02
03
03
04
04
05
05
06
06
19
04
004

2007
01
01
01
01
01
01
01
01
01
01
01
GFS
Memorandum Accounts

GFS

2006
( )
( )
( )
( )
( )
( )
Page 87 of 176
( )
01
( )
19
05
007

2007
98
98
01
01
19
19
05
05
07
07
01
GFS
Memorandum Accounts

GFS

2006
( )
( )
( )
23
04
001
( )
23
03
004
01

01

01

01

01
01
Page 88 of 176
23
03
003
( )
23
03
002
01
( )
23
03
001
( )
23
02
002
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
01
01
01
02
02
02
02
02
03
03
03
03
03
03
03
03
03
04
04
04
( )
23
02
001

()

/
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
01
01
01
01
03
03
01
01
02
02
03
03
04
04
01
01
23
01
001

2007
01
01
01
01
01
01
01
01
GFS
Memorandum Accounts

GFS

2006
( )
( )
( )
( )
23
04
009
23
05
001
23
05
002
23
05
003
01

01

01
/

01

01

01
Page 89 of 176
23
04
006
01
( )
23
04
005
01
( )
23
04
004
( )
23
04
003
( )
23
04
002
01
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
23
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
05
05
05
05
05
05
05
01
01
01
01
02
02
03
03
04
04
05
05
06
06
09
01
01
02
02
03
03
4
4
4
4
23
23
23
23
04
04
04
04
001
001
001
001
02
03
04
05

2007
02
03
04
05
01
01
01
01
01
01
01
01
01
GFS
Memorandum Accounts

GFS

2006
( )
( )
( )
( )
01

01

01

01
Page 90 of 176
23
09
001
( )
23
06
003
01
( )
23
06
002
( )
23
06
001
01
01
01
( )
23
05
005
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
23
23
23
23
23
23
23
23
23
23
23
23
23
23
26
26
26
05
05
05
05
06
06
06
06
06
06
06
09
09
09
04
04
05
05
23
05
004

2007
01
01
01
01
02
02
03
03
01
01
01
01
01
01
01
GFS
Memorandum Accounts

GFS

2006
( )
( )
( )
( )
27
02
001
01
27
02
002
01
01

/
/ /
/ /
/ /
/ /
/ /
/
/ /
/ /
/ /
/ /
/ /
Page 91 of 176
27
01
002
01
( )
27
01
001
01
01
( )
26
04
001
01
( )
26
03
001
01
01
01
01
01
01
02
02
02
02
02
02
( )
26
02
001
01
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
26
26
26
26
26
26
26
26
26
26
27
27
27
27
27
27
27
27
27
27
27
27
27
01
02
02
02
03
03
03
04
04
04
26
01
001

2007
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
01
01
01
01
02
01
02
01
01
02
01
GFS
Memorandum Accounts

GFS

2006
( )
( )
( )
( )
29
02
001
01

01
Page 92 of 176
29
01
001
( )
28
01
001
01
( )
27
03
003
01
( )
27
03
002
01
01
01
01
02
02
02
03
( )
27
03
001
01
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
27
27
27
27
27
27
27
27
27
27
27
27
28
28
28
29
29
29
29
29
29
29
29
02
02
03
03
03
03
03
03
03
04
04
04
01
01
01
27
02
003
01
/ DFI /
/ DFI /
/
/
/
/
/
/
/
/ ()DFI
/ ()DFI
/ ()DFI

2007
03
03
01
01
01
02
02
03
03
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
GFS
Memorandum Accounts

GFS

2006
( )
( )
( )
29
04
007
29
04
008
29
05
001
( )
29
04
006

01

01

01

01

01

01
Page 93 of 176
29
04
005

01
( )
29
04
004
01
( )
29
04
003
( )
29
04
002
01
( )
29
04
001
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
99
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
03
03
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
05
05
05
05
29
06
001

2007
01
01
01
01
01
02
02
03
03
04
04
05
05
06
06
07
07
08
08
01
01
02
01
01
01
01
01
01
01
01
01
GFS
Memorandum Accounts

GFS

2006
( )
( )
( )
( )

01

01

01
Page 94 of 176
29
05
007
01
( )
29
05
006
( )
29
05
005
01
( )
29
05
004
( )
29
05
003
01
99
99
99
99
99
99
99
99
99
99
99
01
01
01
01
01
01
01
01
01
01
01
29
29
29
29
29
29
29
29
29
29
29
05
05
05
05
05
05
05
05
05
05
05
02
03
03
04
04
05
05
06
06
07
07
29
05
002

2007
01
01
01
01
01
01
GFS
Financial Assets & Liabilities
GFS Compatible Financial Assets & Liabilities COA
11 02 003 01
11 02 003 02
3
3
11 02 004 01
11 02 004 02
11 02 006 01
11 02 007 01
11 04 001 01
Page 95 of 176
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
01
01
01
02
02
02
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
04
04
04
05
05
Level 5
3
3
Foreign currency bank Account

Foreign currency bank/US Dollar Account (DFI)
Foreign currency bank/EURO Account
Closed Revenue Bank
Closed Revenue Bank/Dinar Account
Closed Revenue Bank/US Dollar Account
Trusts Bank Account
Trusts Bank/Dinar Account
Trusts Bank /US dollar Account
Loans Bank
Loans Receipt Bank Account
Grants Bank
Grants Receipt Bank Account
Monetary asset for delayed payments
Monetary Asset from foreign currency
Monetary Asset from foreign currency
32
32
32
32
32
32
32
32
32
11 02 002 01
11 02 002 02
Type (Level 3)
3
3
Item (Level 2)
Chapter (Level 1)
Description
Financial Assets
Domestic
Currency and Deposits (Cash)
Cash in hand
Cash in Hand
11 01 001 01
Cash in Hand
Cash in Bank
Normal expenditure Bank/Dinar Account
11 02 001 01
Normal expenditure Bank/Dinar Account
[MoF use
only]
New 2007 COA Coding
Section
Type (Level 3)
Item (Level 2)
Chapter (Level 1)
Section
2006 COA Coding
01
01
01
01
01
01
02
02
02
03
03
03
04
04
04
06
06
07
07
01
01
01
01
02
01
02
01
02
01
01
01
GFS
Coding
32
321
3212
15 01 002 01
14 01 001 01
14 01 002 01
15 01 001 01
06 40 001 01
12 01 001 01
Level 5
01
01
01
01
Type (Level 3)
11 07 001 01
01
01
Item (Level 2)
01
Chapter (Level 1)
11 06 001 01
01
Description
Section
Type (Level 3)
Chapter (Level 1)
11 05 001 01
Item (Level 2)
Section
3
[MoF use
only]
New 2007 COA Coding
2006 COA Coding
Monetary asset from foreign currency

Monetary asset for gold
Monetary asset for gold
Monetary asset for Gold
Monetary asset from external remittances
Securities Other than Shares
Internal Investment in bonds
Loans
Internal Lending
Short internal lending
Short internal lending
Long internal lending
Long internal lending
Shares and Other Equity
Internal Investment in shares
Internal Investment in other equity
Development of Regional Banks
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
03
03
03
03
04
04
04
04
04
04
05
05
05
05
05
05
08
05
06
06
06
07
07
07
Cash Advances
32
01
08
01
Temporary Advances
32
01
08
01
01
Implementation advances for works and services
32
01
08
01
01
Page 96 of 176
GFS
Coding
3213
01
01
01
01
01
01
3214
01
01
01
02
02
01
01
01
01
01
01
3215
01
01
01
01
01
01
01
02
02
01
01
3218
01
3
3
3
3
3
12
12
12
12
12
03
03
03
03
03
001
002
003
004
009
01
01
01
01
01
3
3
3
3
12
12
12
12
04
04
04
04
001
002
003
004
01
01
01
01
3
3
3
12 05 001 01
12 05 002 01
12 05 003 01
12 06 001 01
Level 5
01
01
01
01
01
001
002
003
004
005
Type (Level 3)
02
02
02
02
02
Item (Level 2)
12
12
12
12
12
Chapter (Level 1)
3
3
3
3
3
Section
Type (Level 3)
Chapter (Level 1)
12 01 002 01
12 01 003 01
12 01 009 01
Item (Level 2)
Section
3
3
3
[MoF use
only]
New 2007 COA Coding
2006 COA Coding
Committees advances
Advertising advances
Other temporary advances
32
32
32
01
01
01
08
08
08
01
01
01
01
01
01
02
03
04
Advances for employees

Travel advances
Delegations advances
Transfer advances
Salary advances
Pilgrimage advances
Permanent advances
Petty cash advances
Permanent Advances to Treasuries for cash payments
Permanent advances for Fuel Purchasing
Permanent advances for Maintenance
Permanent advances for Purchasing committee
32
32
32
32
32
32
32
32
32
32
32
32
01
01
01
01
01
01
01
01
01
01
01
01
08
08
08
08
08
08
08
08
08
08
08
08
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
03
03
03
03
03
03
Letters of Credit advances

Advances for Letters of Credit
Advances for Simple Letters of Credit
External withdrawal advances
Advances of External Remittances
Contractors Advances
Advances of primary payments
Advances for machines and equipment
Advances for contractors and vendors
32
32
32
32
32
32
32
32
32
01
01
01
01
01
01
01
01
01
08
08
08
08
08
08
08
08
08
01
01
01
01
01
01
01
01
01
04
04
04
04
04
05
05
05
05
Advances of lawsuits
32
01
08
01
06
Advances of lawsuits
Financing advances of projects implemented by others
32
32
01
02
08
08
01
01
06
07
Description
Page 97 of 176
01
02
03
04
05
01
02
03
04
05
01
02
03
04
01
02
03
01
GFS
Coding
11 02 008 01
15 02 002 01
14 02 001 01
14 02 001 02
14 02 002 01
14 02 002 02
15 02 001 01
Page 98 of 176
Level 5
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
Type (Level 3)
Financing advances of projects implemented by others

Foreign
Currency and Deposits
Deposits
Foreign Banks
New York Bank (DFI)
Securities Other than Shares
Bonds and other securities
Bonds
Investment in US Treasury Bills
Loans
Arabian Lending
Short Arabian lending
Short Arabian lending
Long Arabian lending
Long Arabian lending
Foreign Lending
Short Foreign lending
Short Foreign lending
Long Foreign lending
Long Foreign lending
Shares and Other Equity
External investment in Shares
Other temporary advances for foreign agreements
Other temporary advances for foreign agreements
Item (Level 2)
Description
Chapter (Level 1)
[MoF use
only]
New 2007 COA Coding
Section
13 06 001 01
Type (Level 3)
Chapter (Level 1)
Item (Level 2)
Section
2006 COA Coding
08
01
07
01
02
02
02
02
03
03
03
03
04
04
04
04
04
04
04
04
04
04
04
05
05
05
05
08
08
08
GFS
Coding
322
3222
01
02
02
01
01
01
3223
01
01
01
01
01
01
3224
01
01
01
01
01
02
02
02
02
02
01
01
02
02
01
01
02
02
01
01
01
01
3225
01
01
01
01
01
01
3228
01
01
01
12 01 011 01
Economic affairs
Oil sales
Syrian agreement
Turkey agreement
Jordanian agreement
Egyptian agreement
Other temporary advances for DFI purposes/New york
Other temporary advances for DFI purposes/New york
Page 99 of 176
32
32
32
32
32
32
32
32
02
02
02
02
02
02
02
02
08
08
08
08
08
08
08
08
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
Level 5
01
02
03
04
05
06
010
010
010
010
010
010
Type (Level 3)
Type (Level 3)
01
01
01
01
01
01
Item (Level 2)
Item (Level 2)
12
12
12
12
12
12
Description
Chapter (Level 1)
Chapter (Level 1)
3
3
3
3
3
3
[MoF use
only]
New 2007 COA Coding
Section
Section
2006 COA Coding
01
02
03
04
05
06
01
GFS
Coding
21 01 001 01
21 02 001 01
4
4
4
24 01 001 01
24 01 001 02
24 01 001 03
24 01 002 01
22 01 001 01
22 01 002 01
22 01 009 02
22 01 009 01
[MoF use
only]
Financial Liabilities
Domestic
Credit cash account
Bank/overdraft
Bank/overdraft
Bank/overdraft
Posting cash balance
Transferred cash balance
Transferred cash balance
Borrowing
Internal borrowing
Treasury bonds
Treasury Bills 91 days
Iraqi Government Bonds
Iraqi Government Bonds
Other accounts payable
Trusts of guaranteeing revenues collections
Trusts of Taxes
Trusts of Taxes
Trusts of customs directorates
Trusts of customs directorates
Trusts of DFI account
Trusts of DFI account
Miscellaneous Other Trusts
Miscellaneous Other Trusts
Personal trusts
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
Page 100 of 176
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
04
04
04
04
04
04
04
04
08
08
08
08
08
08
08
08
08
08
08
Level 5
Type (Level 3)
Item (Level 2)
Description
Chapter (Level 1)
New 2007 COA Coding
Section
Type (Level 3)
Item (Level 2)
Chapter (Level 1)
Section
2006 COA Coding
GFS
Coding
33
331
3312
01
01
01
02
02
02
01
01
01
01
01
01
3314
01
01
01
01
01
01
01
01
01
01
01
02
02
01
02
03
01
3318
01
01
01
01
01
01
01
01
01
02
01
01
02
02
03
03
09
09
01
01
03
01
22 02 003 01
22 02 004 01
22 02 005 01
22 02 006 01
22 02 007 01
22 02 009 01
22 03 001 01
Foreign
Currency and Deposits
Securities other than shares
Loans
Arabian borrowing
Arabian borrowing
24 02 001 01
Arabian borrowing
Foreign borrowing
Page 101 of 176
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
03
03
03
33
33
33
33
33
33
33
33
02
02
02
02
02
02
02
02
02
03
04
04
04
04
04
01
01
02
02
03
03
04
04
05
05
06
06
07
07
09
09
01
01
Level 5
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
Type (Level 3)
22 02 002 01
Item (Level 2)
Courts Trusts
Courts Trusts
Execution Trusts
Execution Trusts
Minors welfare Trusts
Minors welfare Trusts
Real estate registration Trusts
Real estate registration Trusts
Endowment Trusts
Endowment Trusts
Municipalities Trusts
Municipalities Trusts
Trusts of real estate for unions & professional institutions
Trusts of real estate for unions & professional institutions
Other Directories Trusts
Other Directories Trusts
Distribution Trusts
Distribution Trusts
Distribution Trusts
Chapter (Level 1)
22 02 001 01
Description
Section
[MoF use
only]
New 2007 COA Coding
Type (Level 3)
Item (Level 2)
Chapter (Level 1)
Section
2006 COA Coding
GFS
Coding
01
01
01
01
01
01
01
01
01
332
3322
3323
3324
01
01
01
02
01
01
01
Page 102 of 176
Type (Level 3)
Level 5
Foreign borrowing
Foreign borrowing
Other Accounts Payable
Item (Level 2)
Description
Chapter (Level 1)
Type (Level 3)
Item (Level 2)
24 02 002 01
[MoF use
only]
New 2007 COA Coding
Section
Chapter (Level 1)
Section
2006 COA Coding
33
32
33
02
02
02
04
04
08
02
02
01
01
01
GFS
Coding
3328

2006
2007
GFS
( )
( )
( )
( )

3
3
01 003 02 11 /
02 003 02 11 /

3
3
01 004 02 11 /
02 004 02 11 /
01 006 02 11
01 007 02 11
01 001 04 11
Page 103 of 176
3
3
( )

01 002 02 11 /
02 002 02 11 /
( )
01 001 02 11 /
/
( )
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
( )
()

32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
01 001 01 11

2007
GFS
32
321
3212
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
04
04
04
05
05
01
01
01
01
01
02
02
02
03
03
03
04
04
04
06
06
07
07
01
01
01
01
01
02
01
02
01
02
01
02
01
01
01

2006
2007
GFS
( )
( )
( )
( )
( )
( )
( )
32
01
08
01
01
32
01
08
01
01
01 002 01 15
01 001 01 14
01 002 01 14
01 001 01 15
( )
32
01
08
01 001 07 11
01
01
01 001 06 11
01
01
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
03
03
03
03
04
04
04
04
04
04
05
05
05
05
05
05
08
01
01
05
06
06
06
07
07
07
01 001 40 06
01 001 01 12
Page 104 of 176
01 001 05 11

2007
01
01
GFS
01
3213
01
01
01
01
01
01
3214
01
01
01
02
02
01
01
01
01
01
01
3215
01
01
01
01
01
01
01
02
02
01
01
3218
01

2006
2007
GFS
32
32
32
32
32
32
32
32
32
01
01
01
01
01
01
01
01
01
08
08
08
08
08
08
08
08
08
01
01
01
01
01
01
01
01
01
04
04
04
04
04
05
05
05
05
32
01
08
01
06
32
32
01
02
08
08
01
01
06
07
( )
3
3
3
( )
32
32
32
32
32
32
32
32
32
32
32
32
01
01
01
01
01
01
01
01
01
01
01
01
08
08
08
08
08
08
08
08
08
08
08
08
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
03
03
03
03
03
03
( )
( )
( )
( )
( )
( )
32
32
32
01
01
01
08
08
08
01
01
01
01
01
01
02
03
04
01 002 01 12
01 003 01 12
01 009 01 12
3
3
3
3
3
12
12
12
12
12
02
02
02
02
02
001
002
003
004
005
01
01
01
01
01
3
3
3
3
3
12
12
12
12
12
03
03
03
03
03
001
002
003
004
009
01
01
01
01
01
3
3
3
3
12
12
12
12
04
04
04
04
001
002
003
004
01
01
01
01
3
3
3
01 001 05 12
01 002 05 12
01 003 05 12

/
/

2007
01 001 06 12
Page 105 of 176
01
02
03
04
05
01
02
03
04
05
01
02
03
04
01
02
03
01
GFS

2006
2007
GFS
( )
( )
( )
( )
02 001 02 14
01 002 02 14
02 002 02 14
01 001 02 15
Page 106 of 176
01 001 02 14
( )
( )
01 002 02 15
( )
01 008 02 11
( )
01 001 06 13

2007
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
32
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
08
01
07
01
02
02
02
02
03
03
03
03
04
04
04
04
04
04
04
04
04
04
04
05
05
05
05
08
08
08
GFS
322
3222
01
02
02
01
01
01
3223
01
01
01
01
01
01
3224
01
01
01
01
01
02
02
02
02
02
01
01
02
02
01
01
02
02
01
01
01
01
3225
01
01
01
01
01
01
3228
01
01
01

2006
( )
( )
( )
( )
Page 107 of 176
( )
01 011 01 12 / DFI
( )
/ DFI
( )
( )
32
32
32
32
32
32
32
32
02
02
02
02
02
02
02
02
08
08
08
08
08
08
08
08
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
3
3
3
3
3
3
12
12
12
12
12
12
01
01
01
01
01
01
010
010
010
010
010
010
01
02
03
04
05
06
2007
GFS

2007
01
02
03
04
05
06
01
GFS

2006
2007
GFS
( )
( )
( )
( )
01 002 01 24
01 001 01 22

4
4
01 002 01 22
DFI
02 009 01 22 DFI
01 009 01 22
Page 108 of 176
4
4
4
01 001 01 24 91
02 001 01 24 63
03 001 01 24 28
( )
( )
01 001 02 21
( )
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
02
02
02
02
02
04
04
04
04
04
04
04
04
08
08
08
08
08
08
08
08
08
08
08
01
01
01
02
02
02
( )

/
/
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
01
01
01
01
01 001 01 21 /

2007
GFS
33
331
3312
01
01
3314
01
01
01
01
01
01
01
01
01
01
01
02
02
01
02
03
01
3318
01
01
01
01
01
01
01
01
01
02
01
01
02
02
03
03
09
09
01
01
03
01

2006
2007
GFS
( )
( )
( )
( )
01 005 02 22
01 006 02 22
01 007 02 22
01 009 02 22
01 001 03 22
01 001 02 24
Page 109 of 176
01 004 02 22
( )
01 003 02 22
( )
01 002 02 22
( )
33
33
33
33
33
33
33
33
02
02
02
02
02
02
02
02
02
03
04
04
04
04
04
01
01
01
02
( )
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
03
03
03
01
01
02
02
03
03
04
04
05
05
06
06
07
07
09
09
01
01
01 001 02 22

2007
GFS
01
01
01
01
01
01
01
01
01
332
3322
3323
3324
01
01
01

2006
2007
GFS
( )
( )
( )
( )
( )
( )
Page 110 of 176
( )
( )
01 002 02 24

2007
33
32
33
02
02
02
04
04
08
02
02
01
01
01
GFS
3328
Organization without R.C
Proposed GFS Compatible 2007 Organization COA
01
01
02
02
03
03
03
03
03
03
04
04
04
05
05
05
05
05
05
05
05
05
06
06
06
06
06
06
06
08
08
08
08
08
08
09
09
09
09
09
09
09
09
09
09
01
01
01
02
03
04
05
01
02
01
02
03
09
10
11
12
13
01
02
05
06
07
08
01
04
08
09
10
01
10
11
14
15
16
17
18
19
Page 111 of 176
01
01
02
02
03
03
03
03
03
03
04
04
04
05
05
05
05
05
05
05
05
05
06
06
06
06
06
06
06
08
08
08
08
08
08
09
09
09
09
09
09
09
09
09
09
Location Code
Responsibility Center
Description
National Assembly
National Assembly
Presidency
Presidency
Cabinet
Cabinet Secretariat
Office of the Prime Minister
National Security Council
Public Integrity Commission
Iraqi Commission for Radiation
Foreign Affairs
Ministry Center
Consulate and Political Representation
Finance
Ministry Center
General Directorate of Pensions
General Directorate of Government Real estate
General Commission for Taxes
Customs General Directorate
Center of Finance and Accounting Training
General Commission of Treasuries in Governorates
Information Technology Directorate
Interior
Ministry Center
General Directorate for Travel & Citizenship (Nationality)
Civil Defense General Directorate
Police Force Command
Border Forces Command
Traffic Police General Directorate
Labor and Social Affairs
Ministry Center
Social Care Directorate
Juveniles Correction Directorate
Labor and Social Security Directorate
Employment and Training Center
Health
Ministry Center
Basra Health Directorate
Ninawa Health Directorate
Al Karkh Medical Directorate
Dhi Qar Health Directorate
Diyala Health Directorate
Babil Health Directorate
Al Anbar Health Directorate
Maysan Health Directorate
Sub-Organization
2007 COA Coding
Ministry
Sub-Organization
Ministry
2006 COA Coding
[MoF use only]
GFS Coding
01
70111
01
70111
01
02
03
04
05
70111
70111
70111
70111
70111
01
02
70113
70113
01
02
03
09
10
11
12
13
70112
70112
70112
70112
70112
70112
70112
70112
01
02
05
06
07
08
70310
70310
70220
70310
70310
70310
01
04
08
09
10
70412
71090
70340
70412
71050
01
10
11
14
15
16
17
18
19
70760
70760
70760
70760
70760
70760
70760
70760
70760
09
09
09
09
09
09
09
09
09
10
10
10
11
11
11
11
11
11
11
11
11
12
12
12
12
12
12
12
12
12
13
13
14
14
15
15
15
15
15
15
15
15
15
15
15
20
21
22
23
24
25
26
27
31
01
02
01
02
04
05
06
08
09
12
01
05
06
09
10
11
12
13
01
01
01
02
03
05
06
07
11
15
21
22
Page 112 of 176
09
09
09
09
09
09
09
09
09
10
10
10
11
11
11
11
11
11
11
11
11
12
12
12
12
12
12
12
12
12
13
13
14
14
15
15
15
15
15
15
15
15
15
15
15
Location Code
Description
Wasit Health Directorate
Al Ta'amim Health Directorate
Najaf Health Directorate
Al Qadisiya Health Directorate
Al Muthanna Health Directorate
Karbala Health Directorate
Salah Al Din Health Directorate
Medical City Directorate
Baghdad Health Directorate/Al Rusafa
Defense
Ministry Center
Veterans Directorate
Justice
Ministry center
Office of Foreign Litigation
Real Estate Registration General Directorate
Minors Care Directorate
Public Notary Directorate
Executive Office
Iraqi Correctional Facility
Justice Institute
Education
Ministry Center
General Directorate for Vocational Education
Fine Arts Institutions and Central Institutions
General Directorate General Education/Administration
General Directorate General Education/Secondary
General Directorate General Education/Primary
General Directorate General Education/Kindergarten
Baghdad College Secondary School
Youth and Sport
Ministry Center
Trade
Ministry Center
Culture
Ministry Center
Cultural Relationships
Musical Arts Directorate
Childrens Culture House
Ma'amoon House for Translation and Publication
Iraqi House for Fashion
Books and Documents House
Convention Center Directorate
Kurdish Culture and Publishing House
General Directorate of Archaelogy and Heritage
Sub-Organization
2007 COA Coding
Ministry
Sub-Organization
Ministry
2006 COA Coding
[MoF use only]
20
21
22
23
24
25
26
27
31
GFS Coding
70760
70760
70760
70760
70760
70760
70760
70760
70760
01
02
70210
71020
01
02
04
05
06
08
09
12
70360
70330
70330
70330
70330
70330
70340
70330
01
05
06
09
10
11
12
13
70980
70950
70980
70980
70921
70912
70911
70921
01
70860
01
70411
01
02
03
05
06
07
11
15
21
22
70820
70820
70820
70820
70820
70820
70820
70820
70820
70820
16
16
16
16
16
17
17
17
17
17
17
18
18
18
18
18
18
18
18
18
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
20
20
20
01
02
04
06
01
02
03
08
09
01
06
07
08
13
14
16
17
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
20
21
22
26
37
01
23
Page 113 of 176
16
16
16
16
16
17
17
17
17
17
17
18
18
18
18
18
18
18
18
18
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
20
20
20
Location Code
Description
Transportation
Ministry Center
Meteorological and Seismological Center
Arabian Gulf Academy for Maritime Studies
General Foundation for Civil Aviation
Municipalities and Works
Ministry Center
Construction Planning Directorate
Planning and Following up Directorate
Municipalities General Directorate
General and Local Administration - Governorates
Housing and Reconstruction
Ministry Center
National Center for Construction Labs
National center for Consultancies
Roads and Bridges General Commission
Buildings General Commission
Housing Directorate
Engineering Directorate
Military Works Directorate
Agriculture
Ministry Center
Basrah Governorate Agriculture Directorate
Ninawa Governorate Agriculture Directorate
Dhi Qar Governorate Agriculture Directorate
Diyala Governorate Agriculture Directorate
Babil Governorate Agriculture Directorate
Al Anbar Governorate Agriculture Directorate
Maysan Governorate Agriculture Directorate
Wasit GovernorateAgriculture Directorate
Al Ta'amim Governorate Agriculture Directorate
Najaf Governorate Agriculture Directorate
Al Qadisiya Governorate Agriculture Directorate
Al Muthanna Governorate Agriculture Directorate
Karbala Governorate Agriculture Directorate
Salah Al Din Agriculture Directorate
Baghdad Governorate Agriculture Directorate
Agricultural Lands General Directorate
Guidance and Cooperation General Directorate
Agricultural Researches General Directorate
Plants Prevention Commission
Seed Testing & Certification General Directorate
Water Resources
Ministry Center
General Directorate for Irrigation Proj & Reclamation
Sub-Organization
2007 COA Coding
Ministry
Sub-Organization
Ministry
2006 COA Coding
[MoF use only]
GFS Coding
01
02
04
06
70450
70950
70950
70454
01
02
03
08
09
70620
70620
70620
70111
70111
01
06
07
08
13
14
16
17
70610
70650
70610
70451
70443
70610
70443
70443
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
20
21
22
26
37
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
01
23
70474
70474
20
20
20
20
20
20
20
20
21
21
22
22
22
22
22
22
23
23
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
29
29
30
Planning & Development Coordination

01
02
03
04
05
Ministry Center
Center for Statistics and IT
National Center for Consultants & Managerial Dev.
National Commission for Demining
Center for Standards & Qualty Control
Industry and Minierals

01
Ministry Center
Higher Education
01
02
03
04
06
07
08
10
11
12
13
14
15
17
18
19
20
21
22
23
24
26
27
Ministry Center
University of Baghdad
University of Mosul
University of Basrah
University of Mustansiriya
University of Technology
Technical Education Commission
University of Al Anbar
University of Kufa
University of Al Qadisiya
University of Tikrit
Iraqi Council for Medical Specialization
University of Babil
Psychology Research Center
Iraqi Commission for Computers and Information
Iraqi Center for Cancer
University of Diyala
University of Dhi Qar
University of Karbala
University of Wasit
University of Kirkut
University of Islamic Science
University of Al - Nahrain
Electricity
01 Ministry Center
Science and Technology
Page 114 of 176
20
20
20
20
20
20
20
20
21
21
22
22
22
22
22
22
23
23
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
29
29
30
Location Code
Sub-Organization
Description
General Directorate for Area
General Directorate for Dams & Tanks
Water Resources Administration Directorate
General Directorate for River Dredging
General Directorate - Project Maintenance & Exec
General Directorate for Engineering Design
General Directorate for Digging Water Wells
General Directorate Operating & Maintaining Projects
Oil
01 Ministry Center
24
25
27
28
29
30
31
33
Ministry
2007 COA Coding
Sub-Organization
Ministry
2006 COA Coding
[MoF use only]
24
25
27
28
29
30
31
33
GFS Coding
70474
70474
70474
70474
70474
70474
70474
70474
01
70432
01
02
03
04
05
70132
70132
70132
70530
70411
01
70441
01
02
03
04
06
07
08
10
11
12
13
14
15
17
18
19
20
21
22
23
24
26
27
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
01
70435
30
30
30
30
31
31
32
32
33
33
35
35
40
40
40
41
41
42
42
42
42
43
43
45
45
45
45
01
02
03
04
01
01
01
01
01
02
01
05
06
07
01
01
02
03
Page 115 of 176
30
30
30
30
31
31
32
32
33
33
35
35
40
40
40
41
41
42
42
42
42
43
43
45
45
45
45
Location Code
Description
Ministry Center
Foundation for Controlling Weapons of Mass Destruction
Iraqi National Academy for Science
Telecommunications
Ministry Center
Environment
Ministry Center
Displacement and Migration
Ministry Center
Human Rights
Ministry Center
Kurdistan Regional Government
Sulaymanyah
Arbil
Board of Supreme Audit
Dewan Center
Awqaf (Religious Endowments)
Sh'ia Endowment Council
Suni Endowment Council
Other Denominations Council
Other Directorates
Other Directorates (TBD)
High Judicial Council
Judicial Council
Federal Cassation Court
High Federal Court
Sub-Organization
2007 COA Coding
Ministry
Sub-Organization
Ministry
2006 COA Coding
[MoF use only]
01
02
03
04
GFS Coding
70150
70150
70530
70150
01
70460
01
70560
01
71070
01
70330
01
02
70111
70111
01
70111
05
06
07
70840
70840
70840
01
01
02
03
70330
70330
70330
2007 GFS
2007
01
02
01
02
03
09
10
11
12
13
01
02
05
06
07
08
01
04
08
09
10
01
10
11
14
15
16
17
18
19
Page 116 of 176
01
02
03
04
05
01
01
01
02
02
03
03
03
03
03
03
04
04
04
05
05
05
05
05
05
05
05
05
06
06
06
06
06
06
06
08
08
08
08
08
08
09
09
09
09
09
09
09
09
09
09
01
01
01
02
02
03
03
03
03
03
03
04
04
04
05
05
05
05
05
05
05
05
05
06
06
06
06
06
06
06
08
08
08
08
08
08
09
09
09
09
09
09
09
09
09
09

GFS
01
70111
01
70111
01
02
03
04
05
70111
70111
70111
70111
70111
01
02
70113
70113
01
02
03
09
10
11
12
13
70112
70112
70112
70112
70112
70112
70112
70112
01
02
05
06
07
08
70310
70310
70220
70310
70310
70310
01
04
08
09
10
70412
71090
70340
70412
71050
01
10
11
14
15
16
17
18
19
70760
70760
70760
70760
70760
70760
70760
70760
70760
2007 GFS
2007
01
01
01
02
03
05
06
07
11
15
21
22
Page 117 of 176
01
05
06
09
10
11
12
13
01
02
04
05
06
08
09
12
01
02

/
/
/
/

09
09
09
09
09
09
09
09
09
10
10
10
11
11
11
11
11
11
11
11
11
12
12
12
12
12
12
12
12
12
13
13
14
14
15
15
15
15
15
15
15
15
15
15
15
20
21
22
23
24
25
26
27
31
09
09
09
09
09
09
09
09
09
10
10
10
11
11
11
11
11
11
11
11
11
12
12
12
12
12
12
12
12
12
13
13
14
14
15
15
15
15
15
15
15
15
15
15
15
20
21
22
23
24
25
26
27
31

GFS
70760
70760
70760
70760
70760
70760
70760
70760
70760
01
02
70210
71020
01
02
04
05
06
08
09
12
70360
70330
70330
70330
70330
70330
70340
70330
01
05
06
09
10
11
12
13
70980
70950
70980
70980
70921
70912
70911
70921
01
70860
01
70411
01
02
03
05
06
07
11
15
21
22
70820
70820
70820
70820
70820
70820
70820
70820
70820
70820
2007 GFS
2007
01
23
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
20
21
22
26
37
Page 118 of 176
01
06
07
08
13
14
16
17
01
02
03
08
09
16
16
16
16
16
17
17
17
17
17
17
18
18
18
18
18
18
18
18
18
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
20
20
20
01
02
04
06
16
16
16
16
16
17
17
17
17
17
17
18
18
18
18
18
18
18
18
18
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
20
20
20

GFS
01
02
04
06
70450
70950
70950
70454
01
02
03
08
09
70620
70620
70620
70111
70111
01
06
07
08
13
14
16
17
70610
70650
70610
70451
70443
70610
70443
70443
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
20
21
22
26
37
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
70421
01
23
70474
70474
2007 GFS
2007
01
02
03
04
05
01

01
02
03
04
06
07
08
10
11
12
13
14
15
17
18
19
20
21
22
23
24
26
27
01

()

Page 119 of 176
01
01
20
20
20
20
20
20
20
20
21
21
22
22
22
22
22
22
23
23
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
29
29
30
24
25
27
28
29
30
31
33
20
20
20
20
20
20
20
20
21
21
22
22
22
22
22
22
23
23
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
29
29
30
24
25
27
28
29
30
31
33

GFS
70474
70474
70474
70474
70474
70474
70474
70474
70432
01
02
03
04
05
70132
70132
70132
70530
70411
01
70441
01
02
03
04
06
07
08
10
11
12
13
14
15
17
18
19
20
21
22
23
24
26
27
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
70941
01
70435
2007 GFS
2007
01
01
02
01
05
06
07
01
01
02
03
Page 120 of 176
01
01
01

( )

30
30
30
30
31
31
32
32
33
33
35
35
40
40
40
41
41
42
42
42
42
43
43
45
45
45
45
01
02
03
04
30
30
30
30
31
31
32
32
33
33
35
35
40
40
40
41
41
42
42
42
42
43
43
45
45
45
45
01
02
03
04

GFS
70150
70150
70530
70150
01
70460
01
70560
01
71070
01
70330
01
02
70111
70111
01
70111
05
06
07
70840
70840
70840
01
01
02
03
70330
70330
70330
Organization
05
05
01
01
01
01
02
02
03
03
04
04
05
05
01
01
02
02
1
1
1
1
1
1
1
01
01
02
02
Page 121 of 176
01
01
01
02
02
02
03
03
03
03
03
03
03
03
03
03
03
04
04
04
04
04
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
Sub-Organization
Description
National Assembly
National Assembly
National Assembly
Presidency
Presidency
Presidency
Cabinet
Cabinet Secretariat
Cabinet Secretariat
Foreign Affairs
Ministry Center
Ministry Center
Finance
Ministry Center
Ministry Center
General Treasury
DFI Account Management
Kirkuk Retitirement Directorate
Diyala Retirements Directorate
Al-Anbar Retirements Directorate
Babel Retirements Directorate
Waset Retirements Directorate
Karbala Retirements Directorate
Najaf Retirements Directorate
Dhiqar Retirements Directorate
Qadisiyah Retirements Directorate
Muthanna Retirements Directorate
Al-Basra Retirements Directorate
Salah-al-Din Retirements Directorate
Ministry
01
01
2007 COA Coding
[MoF use only]
Location Code
01
01
01
02
02
02
03
03
03
03
03
03
03
03
03
03
03
04
04
04
04
04
05
05
05
Sub-Organization
Ministry
2006 COA Coding
GFS Coding
01
01 001
0100
70111
01
01 001
0100
70111
001
0100
70111
001
0100
70111
001
0100
70111
001
0100
70111
001
0100
70111
0100
70113
0100
70113
001
002
003
0100
0100
0100
70112
70112
70112
001
004
021
023
024
025
026
028
031
033
034
035
036
0100
0400
0500
0300
0800
0900
0700
1100
1200
1500
1300
1400
0600
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
01
01
02
02
03
03
04
04
05
05
01
01 001
02
02 001
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
Organization
05
05
09
09
05
05
05
05
05
10
10
11
11
12
1
1
Page 122 of 176
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
10
10
11
11
12
Location Code
Description
Kirkuk Real Estate Directorate
Ninawa Real Estate Directorate
Diyala Real estate Directorate
Al-Anbar Real Estate Directorate
Babel Real Estate Directorate
Waset Real Estate Directorate
Karbala Real Estate Directorate
Najaf Real Estate Directorate
Dhiqar Real Estate Directorate
Maysan Real Estate Directorate
Qadisiyah Real Estate Directorate
Muthanna Real Estate Directorate
Al-Basra Real Estate Directorate
Salah-al-Din Real Estate Directorate
Kirkuk 1 - Commission for Taxes
Kirkuk 2 - Commission for Taxes
Ninawa - Commission for Taxes/Left Side
Ninawa - Commission for Taxes/Right Side
Ninawa - Commission for Taxes/Al-Jazera/Telafer
Diyala Commission for Taxes
Al-Anbar Commission for Taxes
Babel Commission for Taxes
Waset Commission for Taxes
Karbala Commission for Taxes
Najaf Commission for Taxes
Dhiqar Commission for Taxes
Maysan Commission for Taxes
Qadisiyah Commission for Taxes
Muthanna Commission for Taxes
Al-Basra Commission for Taxes
Salah-al-Din Branch Commission for Taxes
Al-Ashar Branch Commission for Taxes
[MoF use only]
03
03
Sub-Organization
Sub-Organization
05
05
2007 COA Coding
Ministry
Ministry
2006 COA Coding
GFS Coding
001
004
012
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
001
004
005
012
013
014
021
023
024
025
026
028
031
032
033
034
035
036
041
0100
0400
0400
0200
0200
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
1400
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
001
0100
70112
001
0100
70112
Organization
Description
Kirkuk Treasury
Ninawa Treasury Directorate
Diyala Treasury Directorate
Baghdad Treasury Directorate
Al-Anbar Treasury Directorate
Babel Treasury Directorate
Waset Treasury Directorate
Karbala Treasury Directorate
Najaf Treasury Directorate
Dhiqar Treasury Directorate
Maysan Treasury Directorate
Qadisiyah Treasury Directorate
Muthanna Treasury Directorate
Al-Basra Treasury Directorate
Salah-al-Din Treasury Directorate
Al-Hawega Financial Sector/Kirkut
Al-Zab Financial Sector/Kirkut
Al-Reyath Financial Sector/Kirkut
Dakook Financial Sector/Kirkut
Al-Debes Financial Sector/Kirkut
Alton Kobree Financial Sector/Kirkut
Taza Financial Sector/Kirkut
Koraa Hasan Financial Sector/Kirkut
Hamam Al-Aleel Financial Sector/Ninawa
Basheka Financial Sector/Ninawa
Al-Qayara Financial Sector/Ninawa
Telkaf Financial Sector/Ninawa
Alqoosh Financial Sector/Ninawa
Al-Sheeqan Financial Sector/Ninawa
Al-Farooq Financial Sector/Ninawa
Aqra Financial Sector/Ninawa
Al-Hamdaneya Financial Sector/Ninawa
Bartela Financial Sector/Ninawa
Namrood Financial Sector/Ninawa
Telafer Financial Sector/Ninawa
Zemar Financial Sector/Ninawa
Rabeea Financial Sector/Ninawa
Sengar Financial Sector/Ninawa
Al-Shemal Financial Sector/Ninawa
Al-Baag Financial Sector/Ninawa
Page 123 of 176
Location Code
12
Sub-Organization
Sub-Organization
05
2007 COA Coding
Ministry
Ministry
2006 COA Coding
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
001
004
012
021
022
023
024
025
026
028
031
032
033
034
035
036
041
042
043
044
045
046
047
048
049
050
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
0100
0400
0200
0500
0100
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
0400
0400
0400
0400
0400
0400
0400
0400
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
[MoF use only]
GFS Coding
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
Organization
Page 124 of 176
Location Code
Description
Al-Hather Financial Sector/Ninawa
Makmoor Financial Sector/Ninawa
Bane-Saad Financial District/Diyala
Kanan Financial District/Diyala
Al-Khales Financial District/Diyala
Hebheb Financial District/Diyala
Al-Mansoreya Financial District/Diyala
Al-Othem Financial District/Diyala
Al-Moqdadeya Financial District/Diyala
Al-Wageheya Financial District/Diyala
Abe Sayda Financial District/Diyala
Balad Roz Financial District/Diyala
Mandele Financial District/Diyala
Qazaneya Financial District/Diyala
Kneqeen Financial District/Diyala
Jalawola Financial District/Diyala
Al-Sadeya Financial District/Diyala
Kafree Financial District/Diyala
Karteya Financial District/Diyala
Al-Mahaweel Financial District/Babel
Al-Emaam Financial District/Babel
Al-Mashroo Financial District/Babel
Al-Kefel Financial District/Babel
Al-Hashemeya Financial District/Babel
Al-Shomali Financial District/Babel
Al-Medhateya Financial District/Babel
Al-Qasem Financial District/Babel
Al-Mosayab Financial District/Babel
Al-Sada Financial District/Babel
Al-Eskandareya Financial District/Babel
Abi-Qarak Financial District/Babel
Al-Taleaa Financial District/Babel
Sokh AL-Sheyokh Financial District/Dhiqar
Al-Ftheleya District Financial Directorate/Dhiqar
Al-Karma District Financial Directorate/Dhiqar
Al-Oqaeleya District Financial Directorate/Dhiqar
Al-Shatra District Financial Directorate/Dhiqar
Al-Dawaya District Financial Directorate/Dhiqar
Al-Garaf District Financial Directorate/Dhiqar
Al-Refaee District Financial Directorate/Dhiqar
Qalat Sokar District Financial Directorate/Dhiqar
Sub-Organization
2007 COA Coding
Ministry
Sub-Organization
Ministry
2006 COA Coding
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100
101
102
103
104
105
106
0200
0200
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0800
0800
0800
0800
0800
0800
0800
0800
0800
0800
0800
0800
0800
1200
1200
1200
1200
1200
1200
1200
1200
1200
[MoF use only]
GFS Coding
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
Organization
Page 125 of 176
Location Code
Description
Al-Fager District Financial Directorate/Dhiqar
Al-Gebayesh District Financial Directorate/Dhiqar
Al-Maymona District
Al-Megar AL-Kabeer District
Al-Adel District
Qalat Saleh District
Al-Kahlaa District
Ali Al-Qarbe District
Al-Rumetha Financial District
Abo AL-Khaseb Financial Destrict
Al-Zobeer Financial Destrict
Al-Qorna Financial Destrict
Al-Madena Financial Destrict
Shat Al-Arab Financial Destrict
Al-Faw Financial Destrict
Al-Shorqat District Finance
Bige District Finance
Al-Dor District Finance
Toz District Finance
Samera District Finance
Balad District Finance
Al-Dejiall District Finance
Al-Sadr District Finance
Al-Tarmeir District Finance
Al-Aladhamiyah District Finance
Al-Zuhur District Finance
Al-Rasheed District Finance
Al-Rashadeer District Finance
Al-Mamudeer District Finance
Al-Madan District Finance
Al-Kadhimiua District Finance
Al-Taga District Finance
Al-Usufia District Finance
Al-Latifia District Finance
Abu Gareb District Finance
Al-Jeser District Finance
That Al-Salaasal District Finance
Al-Nassar wa Al-Salaam District Finance
Al-Wa'dh District Finance
Al-Kuther District Finance
Al-Hussainiaa Financial District
Sub-Organization
2007 COA Coding
Ministry
Sub-Organization
Ministry
2006 COA Coding
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
1200
1200
1000
1000
1000
1000
1000
1000
1400
1400
1400
1400
1400
1400
1400
0600
0600
0600
0600
0600
0600
0600
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0700
[MoF use only]
GFS Coding
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
Organization
Page 126 of 176
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
13
Location Code
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
Description
Al-Jadoal Al-Garby Financial District
Al-Hendeya Financial District
Eann Tammer Financial District
Al-Kiraat Financial District
Al-Horr Financial District
Al-Souiraa Financial District
Al-Hay Financial District
Al-Numaania Financial District
Al-Azizia Financial District
Badraa Financial District
Shieek Saad Financial District
Waset Financial District
Al-Hafriaa Financial District
Al-Ahraar Financial District
Al-Moufaqia Financial District
Al-Zubidia Financial District
Jasaan Financial District
Al-Shuorra Financial District
Faidaa Financial District
Al-Taar Financial District
Al-Aqiqa Financial District
Ur Financial District
Al-Batehhaa Financial District
Al-Haamar Financial District
Al-Fouhhwod Financial District
Afeak Financial District
Al-Hamzaa Financial District
Al-Shamiea Financial District
Al-Degarra Financial District
Al-Mehhinawia Financial District
Al-Shanafia Financial District
Nafer Financial District
Al-Badieer Financial District
Al-Shaffiea Financial District
Al-Salahhiea Financial District
Gamaas Financial District
Al-saniea Financial District
Sumer Financial District
Kufa Financial District
Manadira Financial District
Sub-Organization
13
2007 COA Coding
Ministry
05
Sub-Organization
Ministry
2006 COA Coding
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
0700
0700
0700
0700
0700
0900
0900
0900
0900
0900
0900
0900
0900
0900
0900
0900
0900
0200
0200
1200
1200
1200
1200
1200
1200
1500
1500
1500
1500
1500
1500
1500
1500
1500
1500
1500
1500
1500
0700
0700
[MoF use only]
GFS Coding
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
Organization
05
06
06
06
06
06
13 001
01
01
02
02
06
06
05
05
06
06
06
06
1
1
Page 127 of 176
05
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
[MoF use only]
0100
GFS Coding
70112
001
0100
70310
001
004
012
013
014
015
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0200
0200
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
001
004
012
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70220
70220
70220
70220
70220
70220
70220
70220
70220
70220
70220
70220
70220
70220
70220
001
0100
70310
13 001
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
05
05
05
05
05
05
05
05
05
05
02
05
05
05
05
05
06
06
Location Code
Description
Interior
Ministry Center
Ministry Center
Kirkuk Nationality Directorate
Ninawa Nationality Directorate/ Expenditures
Ninawa Nationality Directorate/ Salaries
Dohook Security/ Passports
Ninawa Security/ Passports
Diyala Nationality Directorate
Al-Anbar Nationality Directorate
Babel Nationality Directorate
Waset Nationality Directorate
Karbala Nationality Directorate
Najaf Nationality Directorate
Dhiqar Nationality Directorate
Maysan Nationality Directorate
Qadisiyah Nationality Directorate
Muthanna Nationality Directorate
Al-Basra Nationality Directorate
Salah-al-Din Nationality Directorate
Kirkuk Civil Defense Directorate
Ninawa Civil Defense Directorate
Diyala Civil Defense Directorate
Al-Anbar Civil Defense Directorate
Babel Civil Defense Directorate
Waset Civil Defense Directorate
Karbala Civil Defense Directorate
Najaf Civil Defense Directorate
Dhiqar Civil Defence Directorate
Maysan Civil Defense Directorate
Qadisiyah Civil Defense Directorate
Muthanna Civil Defense Directorate
Al-Basra Civil Defense Directorate
Salah-al-Din Civil Defense Directorate
Sub-Organization
2007 COA Coding
Ministry
Sub-Organization
Ministry
2006 COA Coding
Organization
Page 128 of 176
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
Location Code
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
[MoF use only]
1
Description
Kirkuk Police Directorate
Ninawa Police Directorate
Diyala Police Directorate
Al-Anbar Police Directorate
Babel Police Directorate
Waset Police Directorate
Karbala Police Directorate
Najaf Police Directorate
Dhiqar Police Directorate
Maysan Police Directorate
Qadisiyah Police Directorate
Muthanna Police Directorate
Al-Basra Police Directorate
Salah-al-Din Police Directorate
Al-Basra Police Academy
Waset FPS Guards
Maysan Security Protection Accounting Unit
Maysan Special Communications
Police Customs south region\ Basrah
Ninawa Customs Police Directorate
Northern Area Border Complexes Directorate
Ninawa Border Guards Directorate
Border Guards Command/First Area
Diyala Customs & Border Directorate
Al-Anbar Border police Directorate
Waset Border Police Directorate
Al-Nakheeb Border Police Directorate
Najaf Border Police Directorate
Maysan Border Police Directorate
Muthanna Border Police Directorate
Al-Basra Border Police Directorate
Salah-al-Din (Second Area) Border Police Directorate
Al-Basrah Borders Complex (Fourth Area)
Al-Basrah Fouth Area Border Directorate
Al-Basrah Bay Watch Directorate
Diyala Border Guards Command/Third Area
Diyala Customs Police Directorate/Third Area
Diyala Border Complexes Directorate/Third Area
Najaf Borders and Customs Directorate
Sub-Organization
07
07
2007 COA Coding
Ministry
06
06
Sub-Organization
Ministry
2006 COA Coding
004
012
021
023
024
025
026
028
031
032
033
034
035
036
041
042
043
044
046
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
1400
0900
1000
1000
1400
GFS Coding
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
001
012
013
014
015
021
023
025
026
028
032
034
035
036
040
041
042
044
045
046
047
0100
0200
0200
0200
0200
0500
0300
0900
0900
1100
1000
1300
1400
0600
1400
1400
1400
0500
0500
0500
1100
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
Organization
08
08
08
08
08
01
01
04
04
08
08
08
08
1
1
Page 129 of 176
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
Sub-Organization
Ministry
Description
Najaf Border Guards Directorate/Fifth Area
Najaf Customs Ploice Directorate/Fifth Area
Waset Third Border Forces Comman
Kirkuk Traffic Police Directorate
Ninawa Traffic Police Directorate
Ninawa Traffic Police Directorate/ Salaries
Diyala Traffic Police Directorate
Al-Anbar Traffic Police Directorate
Babel Traffic Police Directorate
Waset Traffic Police Directorate
Karbala Traffic Police Directorate
Najaf Traffic Police Directorate
Dhiqar Traffic Police Directorate
Maysan Traffic Police Directorate
Qadisiyah Traffic Police Directorate
Muthanna Traffic Police Directorate
Al-Basra Traffic Police Directorate
Salah-al-Din Traffic Police Directorate
Labor and Social Affairs
Ministry Center
Ministry Center
Social Care Department/Kirkuk
Social Care Department/Ninawa
Social Welfare Department/ Al-Anbar
Social Care Department/ Babel
Social Care Department/ Waset
Social Care Department/ Karbala
Social Care Department/ Najaf
Social Care Department/ Dhiqar
Social Care Department/ Maysan
Social Care Department/ Qadisiyah
Social Care Department/ Muthanna
Social Care Department/ Al-Basra
Social Care Department/ Salah-al-Din
Ninawa Juvenile Correctional Directorate
07
07
07
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
01
01
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
08
08
08
[MoF use only]
Location Code
08
08
2007 COA Coding

06
06
Sub-Organization
Ministry
2006 COA Coding
048
049
050
1100
1100
0900
GFS Coding
70310
70310
70310
001
004
012
013
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
001
0100
70412
001
004
012
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
71090
71090
71090
71090
71090
71090
71090
71090
71090
71090
71090
71090
71090
71090
001
012
0100
0200
70340
70340
Organization
08
08
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
10
10
01
01
10
10
11
11
14
14
15
15
16
16
17
17
18
18
19
19
20
20
21
21
1
1
1
1
1
1
1
1
1
1
1
Page 130 of 176
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
Sub-Organization
08
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
10
10
01
01
10
10
11
11
14
14
15
15
16
16
17
17
18
18
19
19
20
20
21
21
Location Code
09
09
Description
Dhiqar Minors Correctional Directorate
Labor and Social Security Department/Kirkuk
Labor and Social Security Department/Ninawa
Labor and Social Security Department/Al-Anbar
Labor and Social Security Department/Babel
Labor and Social Security Department/Waset
Labor and Social Security Department/Karbala
Labor and Social Security Department/Najaf
Labor and Social Security Department/Dhiqar
Labor and Social Security Department/Maysan
Labor and Social Security Department/Qadisiyah
Labor and Social Security Department/Muthanna
Labor and Social Security Department/Basra
Labor and Social Security Department/Salah-al-Din
Health
Ministry Center
Ministry Center
Al Karkh Medical Directorate
Al Karkh Health Directorate
[MoF use only]
08
08
2007 COA Coding
Ministry
Sub-Organization
Ministry
2006 COA Coding
031
1200
GFS Coding
70340
001
004
012
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70412
70412
70412
70412
70412
70412
70412
70412
70412
70412
70412
70412
70412
70412
001
0100
71050
001
0100
70760
001
1400
70760
001
0200
70760
001
0100
70760
001
1200
70760
001
0500
70760
001
0800
70760
001
0300
70760
001
1000
70760
001
0900
70760
001
0400
70760
Organization
Page 131 of 176
22
22
23
23
24
24
25
25
26
26
27
27
31
31
GFS Coding
001
1100
70760
001
1500
70760
001
1300
70760
001
0700
70760
001
0600
70760
001
0100
70760
001
0100
70760
0100
70210
0100
71020
001
0100
70360
001
0100
70330
001
004
012
013
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
01
01 001
02
02 001
01
01
02
02
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
[MoF use only]
Location Code
09
09
09
09
09
09
09
09
09
09
09
09
09
09
10
10
10
10
10
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
Sub-Organization
Description
1
1
1
1
1
1
1
Defense
01
Ministry Center
01 1
Ministry Center
02
Veterans Directorate
02 001 Veterans Directorate
Justice
01
Ministry center
01 1
Ministry center
02
02 1
04
04 1
Kirkuk Real Estate Registration Directorate
Ninawa Real Estate Registration Directorate
Real Estate Registration/Al Zohour
Diyala Real Estate Registration
Al-Anbar Real Estate Registration
Babel Real Estate Registration
Waset Estate Registration Directorate
Karbala Real Estate Registration Directorate
Najaf Estate Registration Directorate
Dhiqar Estate Registration Directorate
Maysan Estate Registration Directorate
Qadisiyah Estate Registration Directorate
Muthanna Estate Registration Directorate
Al-Basra Estate Registration Directorate
Salah-al-Din Estate Registration Directorate
22
22
23
23
24
24
25
25
26
26
27
27
31
31
Ministry
2007 COA Coding

09
09
09
09
09
09
09
09
09
09
09
09
09
09
10
10
10
10
10
11
11
11
11
11
11
11
Sub-Organization
Ministry
2006 COA Coding
Organization
11
11
06
06
Page 132 of 176
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
06
06
06
06
06
06
06
06
Location Code
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
[MoF use only]
05
05
Description
Al-Hashemeya Estate Registration Directorate
Al-Mosayab Estate Registration Directorate
Al-Mahaweel Estate Registration Directorate
Karbala 2nd Real Estate registration
Al-Rusafa 1st Estate Registration Directorate
Al-Rusafa 2nd Estate Registration Directorate
Al-Karkh 1st Estate Registration Directorate
Al-Karkh 2nd Estate Registration Directorate
Al-Zohor Estate Registration Directorate
Al-Kademeya Estate Registration Directorate
Al-Bayaa Estate Registration Directorate
Abu-Greeb Estate Registration Directorate
Al-Thaworaa Estate Registration Directorate
Al-Madaeen Estate Registration Directorate
Al-Mahmodeyaa Estate Registration Directorate
Al-Adameyaa Estate Registration Directorate
Al-Heindia Real Estate Registration Office
Kirkuk Minors Care Directorate
Ninawa Minors Care Directorate
Diyala Minors Care Directorate
Al-Anbar Minors Care Directorate
Babel Minors Care Directorate
Waset Minors Care Directorate
Karbala Minors Care Directorate
Najaf Minors Care Directorate
Dhiqar Minors Care Directorate
Maysan Minors Care Directorate
Diwaniya Minors Care Directorate
Muthanna Minors Care Directorate
Al-Basra Minors Care Directorate
Salah-al-Din Minors Care Directorate
Kirkuk Public Notary Directorate
Mosul Public Notary Directorate
Ninawa Public Notary Directorate
Diyala Public Notary Directorate
Al-Anbar Public Notary Directorate
Babel Public Notary Directorate
Sub-Organization
11
11
2007 COA Coding
Ministry
Sub-Organization
Ministry
2006 COA Coding
041
042
043
044
051
052
053
054
055
056
057
058
059
060
061
062
063
0800
0800
0800
0700
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0700
GFS Coding
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
001
004
012
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
001
004
012
013
021
023
024
0100
0400
0200
0200
0500
0300
0800
70330
70330
70330
70330
70330
70330
70330
Organization
11
11
09
09
11
12
Page 133 of 176
06
06
06
06
06
06
06
06
06
06
06
06
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
09
09
09
09
09
09
09
09
09
12
Location Code
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
[MoF use only]
08
08
Description
Al-Kut Public Notary Directorate
Karbala Public Notary Directorate
Najaf Public Notary Directorate
Dhiqar Public Notary Directorate
Maysan Public Notary Directorate
Qadisiyah Public Notary Directorate
Muthanna Public Notary Directorate
Al-Basra Public Notary Directorate
Salah-al-Din Public Notary Directorate
Al-Sowera Public Notary Directorate
Al-Helaa Public Notary Directorate
Al-Medhateya Public Notary Directorate
Executive Office
Executive Office
Kirkuk Executive Directorate
Mosul Executive Directorate
Diyala Executive Directorate
Al-Anbar Executive Directorate
Al-Kut Executive Directorate
Karbala Executive Directorate
Najaf Executive Directorate
Dhiqar Executive Directorate
Al-Emara (Maysan) Executive Directorate
Qadisiyah Executive Directorate
Muthanna Executive Directorate
Al-Basra Executive Directorate
Salah-al-Din Executive Directorate
Al-Helaa Executive Directorate
Al-Mosayab Executive Directorate
Al-Askandaria Executive Directorate
Al-Sadaa Executive Directorate
Iraqi Correctional Facility
Iraqi Correctional Directorate
Ninawa Correctional Department
Diyala Correctional Department
Babel Correctional Department
Dhiqar Correctional Department
Maysan Correctional Directorate
Muthanna Correctional Directorate
Al-Basra Correctional Directorate
Justice Institute
Sub-Organization
11
11
2007 COA Coding
Ministry
Sub-Organization
Ministry
2006 COA Coding
025
026
028
031
032
033
034
035
036
040
041
042
0900
0700
1100
1200
1000
1500
1300
1400
0600
0900
0800
0800
GFS Coding
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
001
004
012
021
023
025
026
028
031
032
033
034
035
036
041
042
043
044
0100
0400
0200
0500
0300
0900
0700
1100
1200
1000
1500
1300
1400
0600
0800
0800
0800
0800
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
001
012
021
024
031
032
034
035
0100
0200
0500
0800
1200
1000
1300
1400
70340
70340
70340
70340
70340
70340
70340
70340
Organization
01
01
05
05
12
12
06
06
12
12
09
09
1
1
Page 134 of 176
11
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
[MoF use only]
0100
GFS Coding
70330
001
0100
70980
001
004
012
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70950
70950
70950
70950
70950
70950
70950
70950
70950
70950
70950
70950
70950
70950
70950
001
004
012
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70980
70980
70980
70980
70980
70980
70980
70980
70980
70980
70980
70980
70980
70980
70980
001
004
012
021
0100
0400
0200
0500
70980
70980
70980
70980
12 001
01
01
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
06
06
06
06
06
06
06
06
06
06
06
06
06
05
06
06
09
09
09
09
09
Location Code
Description
Justice Institute
Education
Ministry Center
Ministry Center
Kirkuk Directorate for Vocational Education
Mosul Directorate for Vocational Education
Diyala Directorate for Vocational Education
Al Anbar Directorate for Vocational Education
Babel Directorate for Vocational Education
Wasit Directorate for Vocational Education
Karbala Directorate for Vocational Education
Najaf Directorate for Vocational Education
Dhiqar Directorate for Vocational Education
Maysan Directorate for Vocational Education
Qadisiyah Directorate for Vocational Education
Muthanna Directorate for Vocational Education
Al-Basra Directorate for Vocational Education
Salah Al Din Directorate for Vocational Education
Kirkuk Fine Arts Institute
Fine Arts Institute/ Ninewa
Diyala Fine Arts Institute
Al Anbar Fine Arts Institute
Babel Fine Arts Institute
Wasit Fine Arts Institute
Karbala Fine Arts Institute
Najaf Fine Arts Institute
Dhiqar Fine Arts Institute
Maysan Fine Arts Institute
Qadisiyah Fine Arts Institute
Muthanna Fine Arts Institute
Fine Arts Institute/ Al-Basra
Fine Arts Institute/ Salah Al Din
Kirkuk General Education Directorate
Ninawa General Education Directorate
Diyala General Education Directorate
Sub-Organization
12
11
12
12
12
12
12
2007 COA Coding
Ministry
Sub-Organization
Ministry
2006 COA Coding
Organization
12
12
11
11
Page 135 of 176
09
09
09
09
09
09
09
09
09
09
09
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
11
11
11
11
11
11
11
11
11
11
11
11
11
11
Location Code
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
[MoF use only]
10
10
Description
Al-Anbar Education Directorate
Babel General Education Directorate
Waset General Education Directorate
Karbala General Education Directorate
Najaf General Education Directorate
Dhiqar General Education Directorate
Maysan General Education Directorate
Qadisiyah General Education Directorate
Muthana General Education Directorate
Al-Basra General Education Directorate
Salah-al-Din General Education Directorate
Kirkuk Directorate General Education/Secondary
Ninawa Directorate General Education/Secondary
Diyala General Education Directorate/Secondary
Al Anbar Directorate General Education/Secondary
Babel General Education Directorate/Secondary
Waset General Education/Secondary
Karbala General Education/Secondary
Najaf General Education/Secondary
Dhiqar General Education/Secondary
Maysan General Education/Secondary
Qadisiyah General Education Directorate/Secondary
Muthana General Education Directorate/Secondary
Al-Basra General Education Directorate/Secondary
Salah Al Din General Education Directorate/Secondary
Kirkuk Directorate General Education/Primary
Ninawa Directorate General Education/Primary
Diyala Directorate General Education/Primary
Al Anbar Directorate General Education/Primary
Babel General Education Directorate/Secondary
Waset General Education/Primary
Karbala General Education/Primary
Najaf General Education/Primary
Dhiqar General Education/Primary
Maysan Directorate General Education/Primary
Qadisiyah General Education Directorate/Primary
Muthana General Education Directorate/Primary
Sub-Organization
12
12
2007 COA Coding
Ministry
Sub-Organization
Ministry
2006 COA Coding
023
024
025
026
028
031
032
033
034
035
036
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
GFS Coding
70980
70980
70980
70980
70980
70980
70980
70980
70980
70980
70980
001
004
012
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70921
70921
70921
70921
70921
70921
70921
70921
70921
70921
70921
70921
70921
70921
70921
001
004
012
021
023
024
025
026
028
031
032
033
034
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
70912
70912
70912
70912
70912
70912
70912
70912
70912
70912
70912
70912
70912
Organization
12
12
13
13
13
13
13
01
01
01
01
14
14
14
15
15
15
15
15
15
15
15
15
15
15
15
15
01
01
02
02
03
03
05
05
06
06
07
07
1
1
1
1
1
1
Page 136 of 176
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
13
13
13
13
13
14
14
14
15
15
15
15
15
15
15
15
15
15
15
15
15
035
036
1400
0600
GFS Coding
70912
70912
001
004
012
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70911
70911
70911
70911
70911
70911
70911
70911
70911
70911
70911
70911
70911
70911
70911
001
0100
70921
01
01 001
01 004
01 032
0100
0400
1000
70860
70860
70860
01
01 001
0100
70411
001
0100
70820
001
0100
70820
001
0100
70820
001
0100
70820
001
0100
70820
001
0100
70820
Sub-Organization
Location Code
12
12
Description
Al-Basra General Education Directorate/Primary
Salah Al Din General Education Directorate/Primary
Kirkuk Directorate General Education/Kindergarten
Ninawa Directorate General Education/Kindergarten
Diyala Directorate General Education/Kindergarten
Al Anbar Directorate General Education/Kindergarten
Babel General Education Directorate/Kindergarten
Waset General Education/Kindergarten
Karbala General Education/Kindergarten
Najaf General Education/Kindergarten
Dhiqar General Education/Kindergarten
Maysan Directorate General Education/Kindergarten
Qadisiyah General Education Directorate/Kindergarten
Muthana General Education Directorate/Kindergarten
Al-Basra General Education Directorate/Kindergarten
Salah Al Din General Education Directorate/Kindergarten
Youth and Sport
Ministry Center
Ministry Center
Youth & Sports Directorate Kirkuk
Youth & Sports Directorate/ Maysan
Trade
Ministry Center
Ministry Center
Culture
Ministry Center
Ministry Center
[MoF use only]
12
12
2007 COA Coding
Ministry
Sub-Organization
Ministry
2006 COA Coding
11
11
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
13
13
01
01
02
02
03
03
05
05
06
06
07
07
Organization
16
16
16
16
04
04
06
06
17
17
17
17
17
01
01
02
02
1
1
1
1
1
1
1
1
Page 137 of 176
11
11
15
15
21
21
22
22
22
22
22
01
01
02
02
02
04
04
06
06
06
06
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
Location Code
01
01
02
02
15
15
15
15
15
15
15
15
15
15
15
16
16
16
16
16
16
16
16
16
16
16
16
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
[MoF use only]
16
16
16
16
16
Description
Archaeology Directorate/ Babel
Archaeology Directorate/ Karbala
Archaeology Directorate/ Al-Muthana
Transportation
Ministry Center
Ministry Center
Meteorological and Seismological Center/Najaf
Al-Mosul Airport
Basrah International Airport
Municipalities and Works
Ministry Center
Ministry Center
Construction Planning Directorate Kirkuk
Construction Planning Directorate Ninawa
Construction Planning Directorate Diyala
Construction Planning Directorate Al-Anbar
Construction Planning Directorate Babel
Construction Planning Directorate Waset
Construction Planning Directorate Karbala
Construction Planning Directorate Najaf
Construction Planning Directorate Dhiqar
Construction Planning Directorate Maysan
Construction Planning Directorate Qadisiyah
Construction Planning Directorate Muthanna
Construction Planning Directorate Basrah
Sub-Organization
11
11
15
15
21
21
22
22
2007 COA Coding
Ministry
Sub-Organization
15
15
15
15
15
15
15
15
Ministry
2006 COA Coding
GFS Coding
001
0100
70820
001
0100
70820
001
0100
70820
001
024
026
034
0100
0800
0700
1300
70820
70820
70820
70820
001
0100
70450
001
028
0100
1100
70950
70950
001
1400
70950
001
012
035
0100
0200
1400
70454
70454
70454
001
0100
70620
001
004
012
021
023
024
025
026
028
031
032
033
034
035
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
70620
70620
70620
70620
70620
70620
70620
70620
70620
70620
70620
70620
70620
70620
Organization
08
08
17
17
09
09
Page 138 of 176
02
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
09
09
09
09
09
09
09
09
Location Code
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
[MoF use only]
1
Description
Construction Planning Directorate Salahadin
Planning and Following up Directorate/ Kirkuk
Planning and Following up Directorate/ Ninawa
Planning and Following up Directorate/ Diyala
Planning and Following up Directorate/ Al-Anbar
Planning and Following up Directorate/ Babel
Planning and Following up Directorate/ Waset
Planning and Following up Directorate/ Karbala
Planning and Following up Directorate/ Najaf
Planning and Following up Directorate/ Dhiqar
Planning and Following up Directorate/ Qadisiyah
Planning and Following up Directorate/ Muthanna
Planning and Following up Directorate/ Al-Basra
Planning and Following up Directorate/Salah-al-Din
Kirkut Municipalities Directorate
General Secretariat for Municipalities/ Ninawa
Ninawa Municipalities
Diyala Municipalities Directorate
Al-Anbar Municipalities Directorate
Babel Municipalities Directorate
Waset Municipalities Directorate
Karbala Municipalities Directorate
Najaf Municipalities Directorate
Dhiqar Municipalities Directorate
Maysan Municipalities Directorate
Qadisiyah Municipalities Directorate
Muthanna Municipalities Directorate
Al-Basra Municipalities Directorate
Salah-al-Din Municipalities Directorate
Kirkut Governorate
Ninawa Governorate
Diyala Governorate
Al-Anbar Governorate
Babel Governorate
Waset Governorate
Sub-Organization
03
03
2007 COA Coding
Ministry
17
17
Sub-Organization
Ministry
2006 COA Coding
036
1400
001
004
012
021
023
024
025
026
028
031
033
034
035
036
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1500
1300
1400
0600
70620
001
004
012
013
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70111
70111
70111
70111
70111
70111
70111
70111
70111
70111
70111
70111
70111
70111
70111
70111
001
004
012
021
023
024
025
0100
0400
0200
0500
0300
0800
0900
70111
70111
70111
70111
70111
70111
70111
GFS Coding
70620
70620
70620
70620
70620
70620
70620
70620
70620
70620
70620
70620
70620
Organization
1
1
1
1
1
1
1
1
1
1
1
1
1
Page 139 of 176
Ministry
1
17
17
17
17
17
17
17
17
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
Location Code
01
01
02
02
03
03
04
04
05
05
06
06
07
07
08
Description
Karbala Governorate
Najaf Governorate
Dhiqar Governorate
Maysan Governorate
Qadisiyah Governorate
Muthanna Governorate
Al-Basra Governorate
Salah-al-Din Governorate
Housing and Reconstruction
Ministry Center
Ministry Center
Housing Directorate
Housing Directorate
Agriculture
Ministry Center
Ministry Center
[MoF use only]
01
01
06
06
07
07
08
08
13
13
14
14
16
16
17
17
2007 COA Coding

Sub-Organization
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
Sub-Organization
Ministry
2006 COA Coding
09
09
09
09
09
09
09
09
026
028
031
032
033
034
035
036
0700
1100
1200
1000
1500
1300
1400
0600
GFS Coding
70111
70111
70111
70111
70111
70111
70111
70111
001
0100
70610
001
0100
70650
001
0100
70610
001
0100
70451
001
0100
70443
001
0100
70610
001
0100
70443
001
0100
70443
001
0100
70421
001
1400
70421
001
0200
70421
001
1200
70421
001
0500
70421
001
0800
70421
001
0300
70421
01
01
06
06
07
07
08
08
13
13
14
14
16
16
17
17
01
01
02
02
03
03
04
04
05
05
06
06
07
07
08
Organization
20
20
20
27
27
28
01
01
23
23
24
24
25
25
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Page 140 of 176
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
20
20
20
20
20
20
20
20
20
20
20
20
20
20
Sub-Organization
Ministry
Description
Guidance and Cooperation General Directorate
Guidance and Cooperatioin General Directorate
Water Resources
Ministry Center
Ministry Center
Mosul Dam Project
Al Anbar Dams Directorate
08
09
09
10
10
11
11
12
12
13
13
14
14
15
15
16
16
20
20
21
21
22
22
26
26
37
37
01
01
23
23
24
24
25
25
25
25
27
27
28
[MoF use only]
Location Code
08
09
09
10
10
11
11
12
12
13
13
14
14
15
15
16
16
20
20
21
21
22
22
26
26
37
37
2007 COA Coding

19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
20
20
20
20
20
20
20
20
20
Sub-Organization
Ministry
2006 COA Coding
001
1000
GFS Coding
70421
001
0900
70421
001
0400
70421
001
1100
70421
001
1500
70421
001
1300
70421
001
0700
70421
001
0600
70421
001
0100
70421
001
0100
70421
001
0100
70421
001
0100
70421
001
0100
70421
001
0100
70421
001
0100
70474
001
0100
70474
001
0100
70474
001
012
023
0100
0200
0300
70474
70474
70474
001
0100
70474
Organization
1
1
1
Planning & Development Coordination

01
01
02
02
1
1
Ministry Center
Ministry Center
Kirkuk Statistics Directorate
Ninawa Statistics Directorate
Babel Statistics Directorate
Waset Statistics Directorate
Karbala Statistics Directorate
Najaf Statistics Directorate
Dhiqar Statistics Directorate
Maysan Statistics Directorate
Diwaniya Statistics Directorate
Muthanna Statistics Directorate
Page 141 of 176
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
21
21
21
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
Location Code
01
01
Description
Kirkut Irrigation Directorate
Ninawa Irrigation Directorate
Diyala Irrigation Directorate
Al-Anbar Irrigation Directorate
babel Irrigation Directorate
Wasit Irrigation Directorate
Karbala Irrigation Directorate
Najaf Irrigation Directorate
Dhiqar Irrigation Directorate
Maysan Irrigation Directorate
Qadisiyah Irrigation Directorate
Water Resources Directorate/ Muthanna
Al-Basra Irrigation Directorate
Water Resources Directorate/ Salah-al-Din
Oil
Ministry Center
Ministry Center
[MoF use only]
21
21
21
22
22
22
22
22
001
0100
GFS Coding
70474
001
0100
70474
001
0100
70474
001
0100
70474
001
004
012
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70474
70474
70474
70474
70474
70474
70474
70474
70474
70474
70474
70474
70474
70474
70474
01
01 001
0100
70432
001
0100
70132
001
004
012
024
025
026
028
031
032
033
034
0100
0400
0200
0800
0900
0900
1100
1200
1000
1500
1300
70132
70132
70132
70132
70132
70132
70132
70132
70132
70132
70132
Sub-Organization
28
29
29
30
30
31
31
33
33
2007 COA Coding
Ministry
Sub-Organization
20
20
20
20
20
20
20
20
20
Ministry
2006 COA Coding
28
29
29
30
30
31
31
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
01
01
02
02
02
02
02
02
02
02
02
02
02
02
Organization
1
1
Industry and Minierals

01
01
Ministry Center
Ministry Center
Higher Education
01
01
02
02
03
03
04
04
06
06
07
07
08
08
10
10
11
11
12
12
13
13
14
14
15
15
17
17
18
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Ministry Center
Ministry Center
University of Mosul
University of Mosul
University of Kufa
University of Kufa
University of Babil
University of Babil
Page 142 of 176
22
22
22
22
22
22
22
22
23
23
23
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
035
036
1400
0600
GFS Coding
70132
70132
001
0100
70132
001
0100
70530
001
0100
70411
01
01 001
0100
70441
001
0100
70941
001
0100
70941
001
0200
70941
001
1400
70941
001
0100
70941
001
0100
70941
001
0100
70941
001
0300
70941
001
1100
70941
001
1500
70941
001
0600
70941
001
0100
70941
001
0800
70941
001
0100
70941
Sub-Organization
Ministry
1
Description
Al-Basra Statistics Directorate
Salah-al-Din Statistics Directorate
National Center for Consultants & Managerial Dev
National Center for Consultants & Managerial Dev
[MoF use only]
Location Code
03
03
04
04
05
05
2007 COA Coding

22
22
22
22
22
22
23
23
23
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
Sub-Organization
Ministry
2006 COA Coding
02
02
03
03
04
04
05
05
01
01
02
02
03
03
04
04
06
06
07
07
08
08
10
10
11
11
12
12
13
13
14
14
15
15
17
17
18
Organization
01
01
01
01
02
02
03
03
04
04
1
1
1
1
1
1
1
1
1
1
1
1
01
01
01
01
Page 143 of 176
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
29
29
29
30
30
30
30
30
30
30
30
30
31
31
31
32
32
32
32
32
32
32
32
32
001
0100
GFS Coding
70941
001
0100
70941
001
0500
70941
001
1200
70941
001
0700
70941
001
0900
70941
001
0400
70941
001
0100
70941
001
0100
70941
01
01 001
0100
70435
001
0100
70150
001
0100
70150
001
0100
70530
001
0100
70150
01
01 001
0100
70460
01
01
01
01
01
01
01
01
0100
0200
0800
0700
1100
1500
1300
70560
70560
70560
70560
70560
70560
70560
Sub-Organization
Description
University of Wasit
University of Wasit
Electricity
Ministry Center
Ministry Center
Science and Technology
Ministry Center
Ministry Center
Telecommunications
Ministry Center
Ministry Center
Environment
Ministry Center
Ministry Center
Ninawa Environment Directorate
Babel Environment Directorate
Karbala Environment Directorate
Najaf Environment Directorate
Qadisiyah Environment Directorate
Muthanna Environment Directorate
Ministry
1
[MoF use only]
Location Code
18
19
19
20
20
21
21
22
22
23
23
24
24
26
26
27
27
2007 COA Coding

24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
29
29
29
30
30
30
30
30
30
30
30
30
31
31
31
32
32
32
Sub-Organization
Ministry
2006 COA Coding
18
19
19
20
20
21
21
22
22
23
23
24
24
26
26
27
27
01
01
02
02
03
03
04
04
001
012
024
026
028
033
034
Organization
33
33
33
35
35
35
40
40
40
40
40
41
41
41
42
42
42
42
42
01
01
01
01
01
01
02
02
1
1
01
01
05
05
06
06
Page 144 of 176
32
32
33
33
33
35
35
35
40
40
40
40
40
41
41
41
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
Location Code
Description
Al-Basra Environment Directorate
Salah-al-Din Environment Directorate
Displacement and Migration
Ministry Center
Ministry Center
Human Rights
Ministry Center
Ministry Center
Kurdistan Regional Government
Sulaymanyah
Sulaymanyah
Arbil
Arbil
Board of Supreme Audit
Dewan Center
Dewan Center
Awqaf (Religious Endowments)
Sh'ia Endowment General Directorate/ Kirkut
Sh'ia Endowment General Directorate/ Ninawa
Sh'ia Endowment General Directorate/ Diyala
Sh'ia Endowment General Directorate/ Babel
Sh'ia Endowment General Directorate/ Waset
Sh'ia Endowment General Directorate/ Karbala
Sh'ia Endowment General Directorate/ Najaf
Sh'ia Endowment General Directorate/ Dhiqar
Sh'ia Endowment General Directorate/ Maysan
Sh'ia Endowment General Directorate/ Diwaniya
Sh'ia Endowment General Directorate/ Muthanna
Sh'ia Endowment General Directorate/ Basrah
Suni Endowment Council/ Kirkut
Suni Endowment Council/ Ninawa
Suni Endowment Council/ Diyala
Suni Endowment Council/ Al-Anbar
Suni Endowment Council/ Babel
Suni Endowment Council/ Maysan
Suni Endowment Council/ Basra
Suni Endowment Council/ Salah-al-Din
Sub-Organization
2007 COA Coding
Ministry
Sub-Organization
Ministry
2006 COA Coding
[MoF use only]
01 035
01 036
1400
0600
GFS Coding
70560
70560
01
01 001
0100
71070
01
01 001
0100
70330
01
01 001
02
02 001
01
01 001
05
05
05
05
05
05
05
05
05
05
05
05
05
05
06
06
06
06
06
06
06
06
06
06
70111
70111
0100
70111
001
004
012
021
024
025
026
028
031
032
033
034
035
0100
0400
0200
0500
0800
0900
0700
1100
1200
1000
1500
1300
1400
70840
70840
70840
70840
70840
70840
70840
70840
70840
70840
70840
70840
70840
001
004
012
021
023
024
032
035
036
0100
0400
0200
0500
0300
0800
1000
1400
0600
70840
70840
70840
70840
70840
70840
70840
70840
70840
Organization
01
01
01
01
43
43
43
45
45
45
Page 145 of 176
42
42
42
42
43
43
43
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
[MoF use only]
Location Code
Description
Other Denominations Council/ Ninawa
Other Denominations Council/ Basrah
Other Directorates
High Judicial Council
Judicial Council
Judicial Council
Kirkuk Appeal Court
Kirkuk Prosecution Court
Al-Zab Preliminary Court
Ninawa Appeal Court
Ninawa Prosecution Court
Mosul Preliminary Court
Mosul Minors Court
Ninawa Investigation Court
Ninawa Felony Court
Ninawa Tribunal Correctional Court
Hamam Al-Aleel Preliminary Court
Telkaf Preliminary Court
Aqra Preliminary Court
Al-Sheeqan Preliminary Court
Diyala Appeal Court
Babel Prosecution Court
Al-Mahaweel Court
Al-Kefel Court
Babel Appeal Court
Al-Helaa Preliminary Court
Al-Mashroo Preliminary Court
Al-Hashemeya Preliminary Court
Al-Medhateya Preliminary Court
Al-Qasem Preliminary Court
Al-Mosayab Preliminary Court
Al-Sada Preliminary Court
Al-Eskandareya Preliminary Court
Waset Prosecution Directorate
Waset Appeal Court
Al-Haey Preliminary Court
Karbala Prosecution Court
07
07
Sub-Organization
Sub-Organization
42
42
2007 COA Coding
Ministry
Ministry
2006 COA Coding
GFS Coding
07
07 001
07 012
07 035
0100
0200
1400
70840
70840
70840
01
01 001
0100
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
0100
0400
0400
0400
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0500
0800
0800
0800
0800
0800
0800
0800
0800
0800
0800
0800
0800
0900
0900
0900
0700
001
004
005
006
010
011
012
013
014
015
016
018
019
020
021
025
026
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
Organization
Page 146 of 176
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
03
03
Location Code
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
[MoF use only]
1
Description
Karbala Preliminary Court
Al-Husseinya Preliminary Cout
Al-Hendeya Preliminary Court
Najaf Appeal Court
Dhiqar Appeal Court
Maysan Prosecution Court
Maysan Preliminary Court
Qadisiyah Preliminary Court
Muthanna Criminal Court
Al-Basra Appeals Court
Al-Basra Criminal Court
Al-Basra Prosecution Directorate
Al-Maakei Preliminary Court
Safwan Preliminary Court
Salah-al-Din Appeal Court
Salah-al-Din Preliminary Court
Al-Anbar Preliminary Court
Al-Anbar Appeals Court
Eyn Tamor District Primary Court
Al-Hamdania Primary Court
Telafar Primary Court
Rabiea Primary Court
Senjar Primary Court
Al-Shimal Primary Court
Al-Beaaj Primary Court
Al-Hatheer Primary Court
Makmor Primary Court
High Federal Court
High Federal Court
Sub-Organization
02
02
03
03
2007 COA Coding
Ministry
45
45
45
45
Sub-Organization
Ministry
2006 COA Coding
043
044
045
046
047
048
049
050
051
052
053
054
055
056
057
058
060
061
062
063
064
065
066
067
068
069
070
0700
0700
0700
1100
1200
1000
1000
1500
1300
1400
1400
1400
1400
1400
0600
0600
0300
0300
0700
0200
0200
0200
0200
0200
0200
0200
0200
GFS Coding
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
001
0100
70330
001
0100
70330
Organization

2006
01
01
01
02
02
02
03
03
03
03
03
03
03
03
03
03
03
04
04
04
04
04
05
05
05
01
01
02
02
01
01
05
05
02
02
01
01
02
02
03
03
04
04
05
05

1
1

DFI
Page 147 of 176
01
01
01
01
01
02
02
02
03
03
03
03
03
03
03
03
03
03
03
04
04
04
04
04
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
01
01
01
01
01
01
02
02
03
03
04
04
05
05
01
01
02
02
01
01
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
2007
01
01
2007 GFS
0100 001
0100 001

GFS
70111
70111
0100 001
70111
0100 001
70111
0100 001
70111
0100 001
70111
0100 001
70111
0100 001
70113
0100 001
70113
0100 001
0100 002
0100 003
70112
70112
70112
0100
0400
0500
0300
0800
0900
0700
1100
1200
1500
1300
1400
0600
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
001
004
021
023
024
025
026
028
031
033
034
035
036
Organization

2006

-
-
-
-
-
-
-
-
-
-

-
-
-

- 1
- 2
- /
- /
- / /
-
-
-
-
-
-
-
-

-
-
-
-
Page 148 of 176
05
05
05
05
05
10
10
11
11
12
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
10
10
11
11
12
05
05
09
09
2007
05
05
03
03
2007 GFS

GFS
001
004
012
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
001
004
005
012
013
014
021
023
024
025
026
028
031
032
033
034
035
036
041
0100
0400
0400
0200
0200
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
1400
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
0100 001
0100 001
70112
70112
Organization

2006
2007
Page 149 of 176

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
05
12
2007 GFS
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
001
004
012
021
022
023
024
025
026
028
031
032
033
034
035
036
041
042
043
044
045
046
047
048
049
050
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
0100
0400
0200
0500
0100
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
0400
0400
0400
0400
0400
0400
0400
0400
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200

GFS
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
Organization

2006
2007 GFS
2007
Page 150 of 176
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100
101
102
103
104
105
106
0200
0200
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0500
0800
0800
0800
0800
0800
0800
0800
0800
0800
0800
0800
0800
0800
1200
1200
1200
1200
1200
1200
1200
1200
1200

GFS
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
Organization

2006
2007 GFS
2007
Page 151 of 176
-
-
-
-
-
-
-
-
-
/
/
/
/
/
/
/
/
/
/
/
/
/

/

/
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
1200
1200
1000
1000
1000
1000
1000
1000
1400
1400
1400
1400
1400
1400
1400
0600
0600
0600
0600
0600
0600
0600
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0700

GFS
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
Organization

2006
2007
Page 152 of 176
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/
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/
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/
/
/
/
/
/
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/
/
/
/
/
/
/
/
/
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
13
05
13
2007 GFS
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
0700
0700
0700
0700
0700
0900
0900
0900
0900
0900
0900
0900
0900
0900
0900
0900
0900
0200
0200
1200
1200
1200
1200
1200
1200
1500
1500
1500
1500
1500
1500
1500
1500
1500
1500
1500
1500
1500
0700
0700

GFS
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
70112
Organization

2006
2007 GFS
2007
06
06
06
06

/
/
/
/
-
-
-
-
-
-
-
-

-
-
-

-
-
-
-
-
-

-

-
-
-
-
-
Page 153 of 176
06
06
05
05
01
01
02
02
05
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
13
0100 001
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
05
05
05
05
05
05
05
05
05
05
02
05
05
05
05
05
06
06
05
06
06
06
06
06
001 13

GFS
70112
0100 001
70310
001
004
012
013
014
015
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0200
0200
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
001
004
012
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70220
70220
70220
70220
70220
70220
70220
70220
70220
70220
70220
70220
70220
70220
70220
0100 001
70310
Organization

2006
2007
Page 154 of 176

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-
-
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-

( )
()
-
/
/
-
-
-
-
-
-
-
-

-

-
-

-
-
-
-

-
/
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
06
06
07
07
2007 GFS
004
012
021
023
024
025
026
028
031
032
033
034
035
036
041
042
043
044
046
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
1400
0900
1000
1000
1400
GFS
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
001
012
013
014
015
021
023
025
026
028
032
034
035
036
040
041
042
044
045
046
047
0100
0200
0200
0200
0200
0500
0300
0900
0900
1100
1000
1300
1400
0600
1400
1400
1400
0500
0500
0500
1100
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
Organization

2006
08
08
08
08

-
-
/
-
-
-

-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
Page 155 of 176
08
08
08
08
08
01
01
04
04
-
-
-
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
07
07
07
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
01
01
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
08
08
08
2007
06
06
08
08
2007 GFS
1100 048
1100 049
0900 050
001
004
012
013
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
0100 001
001
004
012
023
024
025
026
028
031
032
033
034
035
036

GFS
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70310
70412
0100
0400
0200
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
71090
71090
71090
71090
71090
71090
71090
71090
71090
71090
71090
71090
71090
71090
0100 001
0200 012
70340
70340
Organization

2006
01
01
10
10
11
11
14
14
15
15
16
16
17
17
18
18
19
19
20
20
21
21

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-
-
-
-
-
-
-
-
-
-
-
\
1
Page 156 of 176
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
08
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
10
10
01
01
10
10
11
11
14
14
15
15
16
16
17
17
18
18
19
19
20
20
21
21
08
08
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
10
10
2007
08
08
09
09
2007 GFS
1200 031
GFS
70340
0100
0400
0200
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70412
70412
70412
70412
70412
70412
70412
70412
70412
70412
70412
70412
70412
70412
0100 001
71050
001
004
012
023
024
025
026
028
031
032
033
034
035
036
0100 001
70760
1400 001
70760
0200 001
0100 001
1200 001
0500 001
0800 001
0300 001
70760
70760
70760
70760
70760
70760
1000 001
70760
0900 001
70760
0400 001
70760
Organization

2006
2007
\
1
01
01

02
001 02
1
01
01
02
02
04
04

/1/

/

/

Page 157 of 176
01
01
02
02
01
01
02
02
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
09
09
09
09
09
09
09
09
09
09
09
09
09
09
10
10
10
10
10
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
22
22
23
23
24
24
25
25
26
26
27
27
31
31
09
09
09
09
09
09
09
09
09
09
09
09
09
09
10
10
10
10
10
11
11
11
11
11
11
11
22
22
23
23
24
24
25
25
26
26
27
27
31
31
2007 GFS

GFS
1100 001
70760
1500 001
70760
1300 001
70760
0700 001
0600 001
0100 001
0100 001
70760
70760
70760
70760
0100 001
70210
0100 001
71020
0100 001
70360
0100 001
70330
001
004
012
013
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
Organization

2006

/
/
/
/
/
/
/
/
/
/
/
/
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/
Page 158 of 176
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11
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11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
06
06
06
06
06
06
06
06
11
11
06
06
2007
11
11
05
05
2007 GFS
041
042
043
044
051
052
053
054
055
056
057
058
059
060
061
062
063
0800
0800
0800
0700
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0100
0700
GFS
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
001
004
012
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
001
004
012
013
021
023
024
0100
0400
0200
0200
0500
0300
0800
70330
70330
70330
70330
70330
70330
70330
Organization

2006

1

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Page 159 of 176

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11
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11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
06
06
06
06
06
06
06
06
06
06
06
06
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
09
09
09
09
09
09
09
09
09
12
11
11
09
09
2007
11
11
08
08
2007 GFS
025
026
028
031
032
033
034
035
036
040
041
042
0900
0700
1100
1200
1000
1500
1300
1400
0600
0900
0800
0800
GFS
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
001
004
012
021
023
025
026
028
031
032
033
034
035
036
041
042
043
044
0100
0400
0200
0500
0300
0900
0700
1100
1200
1000
1500
1300
1400
0600
0800
0800
0800
0800
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
001
012
021
024
031
032
034
035
0100
0200
0500
0800
1200
1000
1300
1400
70340
70340
70340
70340
70340
70340
70340
70340
Organization

2006
2007
01
01
05
05
12
12
06
06
12
12
09
09

-
-

-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
/
/

-
Page 160 of 176
11
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
0100 001
01
01
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
06
06
06
06
06
06
06
06
06
06
06
06
06
05
06
06
09
09
09
09
09
11
12
12
12
12
12
12
2007 GFS

GFS
70330
0100 001
70980
001
004
012
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70950
70950
70950
70950
70950
70950
70950
70950
70950
70950
70950
70950
70950
70950
70950
001
004
012
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70980
70980
70980
70980
70980
70980
70980
70980
70980
70980
70980
70980
70980
70980
70980
001
004
012
021
0100
0400
0200
0500
70980
70980
70980
70980
Organization

2006
Page 161 of 176
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-
-
-
/
/
-

-
- -
- -
- -
- -
- -
- -
- -

- -
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
09
09
09
09
09
09
09
09
09
09
09
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
11
11
11
11
11
11
11
11
11
11
11
11
11
11
12
12
11
11
2007
12
12
10
10
2007 GFS
023
024
025
026
028
031
032
033
034
035
036
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
GFS
70980
70980
70980
70980
70980
70980
70980
70980
70980
70980
70980
001
004
012
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70921
70921
70921
70921
70921
70921
70921
70921
70921
70921
70921
70921
70921
70921
70921
001
004
012
021
023
024
025
026
028
031
032
033
034
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
70912
70912
70912
70912
70912
70912
70912
70912
70912
70912
70912
70912
70912
Organization

2006
01
01
01
01
02
02
03
03
05
05
06
06
07
07

-
-
Page 162 of 176
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/ /
/ /
/ /
/ /
/ /
/ /
/ /
12
12
13
13
13
13
13
2007
12
12
12
12
2007 GFS
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
13
13
13
13
13
14
14
14
15
15
15
15
15
15
15
15
15
15
15
15
15
11
11
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
13
13
1400 035
0600 036
GFS
70912
70912
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70911
70911
70911
70911
70911
70911
70911
70911
70911
70911
70911
70911
70911
70911
70911
0100 001
70921
01
01
01
01
0100 001
0400 004
1000 032
01
01
01
01
02
02
03
03
05
05
06
06
07
07
001
004
021
021
023
024
025
026
028
031
032
033
034
035
036
70860
70860
70860
0100 001
70411
0100 001
70820
0100 001
70820
0100 001
70820
0100 001
70820
0100 001
70820
0100 001
70820
Organization

2006

-
-
-
-
-
-
-
-

-

-
-
Page 163 of 176
17
17
17
17
17
01
01
02
02
16
16
16
16
04
04
06
06
15
15
15
15
15
15
15
15
15
15
15
16
16
16
16
16
16
16
16
16
16
16
16
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
11
11
15
15
21
21
22
22
22
22
22
01
01
02
02
02
04
04
06
06
06
06
01
01
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
16
16
16
16
16
01
01
02
02
2007
15
15
15
15
15
15
15
15
11
11
15
15
21
21
22
22
2007 GFS

GFS
0100 001
70820
0100 001
70820
0100 001
70820
001
024
026
034
0100
0800
0700
1300
0100 001
70820
70820
70820
70820
70450
0100 001
1100 028
70950
70950
1400 001
70950
0100 001
0200 012
1400 035
70454
70454
70454
0100 001
70620
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
70620
70620
70620
70620
70620
70620
70620
70620
70620
70620
70620
70620
70620
70620
001
004
012
021
023
024
025
026
028
031
032
033
034
035
Organization

2006

-
-
-
-
-
-
-
-
-
-
-
-
-

-
-

-
-
-

-

-
-
-
-

Page 164 of 176
17
17
09
09
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
02
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
09
09
09
09
09
09
09
09
17
17
08
08
2007
17
17
03
03
2007 GFS
1400 036

GFS
70620
70620
001
004
012
021
023
024
025
026
028
031
033
034
035
036
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1500
1300
1400
0600
70620
70620
70620
70620
70620
70620
70620
70620
70620
70620
70620
70620
001
004
012
013
021
023
024
025
026
028
031
032
033
034
035
036
0100
0400
0200
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600
70111
70111
70111
70111
70111
70111
70111
70111
70111
70111
70111
70111
70111
70111
70111
70111
001
004
012
021
023
024
025
0100
0400
0200
0500
0300
0800
0900
70111
70111
70111
70111
70111
70111
70111
Organization

2006
Page 165 of 176

/
/

01
01
02
02
03
03
04
04
05
05
06
06
07
07
08
2007
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
01
01
06
06
07
07
08
08
13
13
14
14
16
16
17
17
2007 GFS
17
17
17
17
17
17
17
17
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
09
09
09
09
09
09
09
09
026
028
031
032
033
034
035
036
0700
1100
1200
1000
0500
1300
1400
0600
01
01
06
06
07
07
08
08
13
13
14
14
16
16
17
17
01
01
02
02
03
03
04
04
05
05
06
06
07
07
08
0100 001
0100 001

GFS
70111
70111
70111
70111
70111
70111
70111
70111
70610
70650
0100 001
70610
0100 001
70451
0100 001
0100 001
0100 001
0100 001
70443
70610
70443
70443
0100 001
70421
1400 001
70421
0200 001
1200 001
0500 001
0800 001
0300 001
70421
70421
70421
70421
70421
Organization

2006

/ /

Page 166 of 176
20
20
20
27
27
28
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
20
20
20
20
20
20
20
20
20
20
20
20
20
20
08
09
09
10
10
11
11
12
12
13
13
14
14
15
15
16
16
20
20
21
21
22
22
26
26
37
37
01
01
23
23
24
24
25
25
25
25
27
27
28
01
01
23
23
24
24
25
25
2007
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
19
20
20
20
20
20
20
20
20
20
08
09
09
10
10
11
11
12
12
13
13
14
14
15
15
16
16
20
20
21
21
22
22
26
26
37
37
2007 GFS
1000 001
0900 001
0400 001
1100 001
1500 001
1300 001
0700 001

GFS
70421
70421
70421
70421
70421
70421
70421
0600 001
70421
0100 001
70421
0100 001
0100 001
0100 001
0100 001
0100 001
70421
70421
70421
70421
70421
0100 001
70474
0100 001
70474
0100 001
70474
0100 001
0200 012
0300 023
70474
70474
70474
0100 001
70474
Organization

2006
2007

/
/
/
/

/

01
01
02
02
Page 167 of 176
01
01
20
20
20
20
20
20
20
20
20
28
29
29
30
30
31
31
33
33
21
21
21
22
22
22
22
22
2007 GFS
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
21
21
21
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
28
29
29
30
30
31
31
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
33
001
004
012
021
023
024
025
026
028
031
032
033
034
035
036
01
01
0100 001
01
01
02
02
02
02
02
02
02
02
02
02
02
02
0100 001
0100 001
0100 001
0100 001
0100
0400
0200
0500
0300
0800
0900
0700
1100
1200
1000
1500
1300
1400
0600

GFS
70474
70474
70474
70474
70474
70474
70474
70474
70474
70474
70474
70474
70474
70474
70474
70474
70474
70474
70474
70432
0100 001
70132
0100
0400
0200
0800
0900
0900
1100
1200
1000
1500
1300
70132
70132
70132
70132
70132
70132
70132
70132
70132
70132
70132
001
004
012
024
025
026
028
031
032
033
034
Organization

2006
2007 GFS
2007

01
01
02
02
03
03
04
04
06
06
07
07
08
08
10
10
11
11
12
12
13
13
14
14
15
15
17
17
18

1
1

()
()
Page 168 of 176
01
01
01
01
01
01
02
02
03
03
04
04
06
06
07
07
08
08
10
10
11
11
12
12
13
13
14
14
15
15
17
17
18
22
22
22
22
22
22
22
22
23
23
23
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
02
02
03
03
04
04
05
05
22
22
22
22
22
22
23
23
23
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
03
03
04
04
05
05
1400 035
0600 036
GFS
70132
70132
0100 001
70132
0100 001
70530
0100 001
70411
0100 001
0100 001
0100 001
0200 001
1400 001
0100 001
0100 001
70441
70941
70941
70941
70941
70941
70941
0100 001
70941
0300 001
70941
1100 001
1500 001
0600 001
0100 001
70941
70941
70941
70941
0800 001
70941
0100 001
70941
Organization

2006
01
01
02
02
03
03
04
04
01
01
01
01
Page 169 of 176
01
01
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
29
29
29
30
30
30
30
30
30
30
30
30
31
31
31
32
32
32
32
32
32
32
32
32
18
19
19
20
20
21
21
22
22
23
23
24
24
26
26
27
27
01
01
01
01
02
02
03
03
04
04
2007
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
24
29
29
29
30
30
30
30
30
30
30
30
30
31
31
31
32
32
32
18
19
19
20
20
21
21
22
22
23
23
24
24
26
26
27
27
2007 GFS
0100 001
0100 001
0500 001
1200 001
0700 001
0900 001
0400 001

GFS
70941
70941
70941
70941
70941
70941
70941
0100 001
70941
0100 001
70941
0100 001
70435
0100 001
70150
0100 001
70150
0100 001
0100 001
01
01
0100 001
01
01
01
01
01
01
01
01
0100
0200
0800
0700
1100
1500
1300
001
012
024
026
028
033
034
70530
70150
70460
70560
70560
70560
70560
70560
70560
70560
Organization

2006
33
33
33
35
35
35
40
40
40
40
40
41
41
41
42
42
42
01
01
02
02
01
01
05
05
42
42
06
06

- -
-

-

-

-

-

Page 170 of 176
01
01
2007
32
32
33
33
33
35
35
35
40
40
40
40
40
41
41
41
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
42
01
01
1400 035
0600 036
01
01
0100 001
01
01
01
01
02
02
01
01
05
05
05
05
05
05
05
05
05
05
05
05
05
05
06
06
06
06
06
06
06
06
06
06
01
01
2007 GFS
0100 001

GFS
70560
70560
71070
70330
001
70111
001
70111
0100 001
70111
001
004
012
021
024
025
026
028
031
032
033
034
035
0100
0400
0200
0500
0800
0900
0700
1100
1200
1000
1500
1300
1400
70840
70840
70840
70840
70840
70840
70840
70840
70840
70840
70840
70840
70840
001
004
012
021
023
024
032
035
036
0100
0400
0200
0500
0300
0800
1000
1400
0600
70840
70840
70840
70840
70840
70840
70840
70840
70840
Organization

2006

-
-
01
01
( )
( )

1

-
-
-
-

-

Page 171 of 176
43
43
43
45
45
45
01
01
2007
42
42
42
42
43
43
43
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
07
07
07
07
0100 001
0200 012
1400 035
01
01
0100 001
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
001
004
005
006
010
011
012
013
014
015
016
018
019
020
021
025
026
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
42
42
07
07
2007 GFS
0100
0400
0400
0400
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0200
0500
0800
0800
0800
0800
0800
0800
0800
0800
0800
0800
0800
0800
0900
0900
0900
0700

GFS
70840
70840
70840
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
Organization

2006
2007
Page 172 of 176

-
-

-
-

/
/
/
/
/
/
/
/
/
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
45
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
02
02
03
03
45
45
45
45
02
02
03
03
2007 GFS
043
044
045
046
047
048
049
050
051
052
053
054
055
056
057
058
060
061
062
063
064
065
066
067
068
069
070
0700
0700
0700
1100
1200
1000
1000
1500
1300
1400
1400
1400
1400
1400
0600
0600
0300
0300
0700
0200
0200
0200
0200
0200
0200
0200
0200
GFS
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
70330
0100 001
70330
0100 001
70330
GFS Classification of the Functions of Government (COFOG)

Iraq Chart of Accounts 2007
701
7011
70111
70112
70113
7013
70132
7014
70140
7015
70150
7016
70160
702
7021
70210
7022
70220
703
7031
70310
7033
70330
7034
70340
7036
70360
704
7041
70411
70412
7042
70421
7043
70432
70435
7044
70441
70443
7045
70450
70451
70454
7046
70460
7047
General Public Services

Executive and Legislative Organs, Financial and Fiscal Affairs, External Affairs
Executive and legislative organs
Financial and fiscal affairs
External affairs
General Services
Overall Planning and Statistical Services (CS)
Basic Research
Basic Research (CS)
R&D General Public Services
R&D General Public Services (CS)
General Public Services (N.E.C.)
General Public Services (N.E.C.)
Defense
Military Defense
Military Defense
Civil Defense
Civil Defense (CS)
Public Order and Safety
Police Services
Police Services (CS)
Law Courts
Law Courts (CS)
Prisons
Prisons (CS)
Public Order and Safety N.E.C.
Public Order and Safety N.E.C.
Economic Affairs
General Economic, Commercial, and Labor Affairs
General economic, commercial, and labor affairs (CS)
General labor affairs (CS)
Agriculture, Forestry, Fishing and Hunting
Agriculture (CS)
Fuel and Energy
Petroleum and natural gas (CS)
Electricity (CS)
Mining, Manufacturing, and Construction
Mining of mineral resources other than mineral fuels (CS)
Construction (CS)
Transport
Transport n.e.c.
Road Transport (CS)
Air Transport (CS)
Communication
Communication (CS)
Other Industries
Page 173 of 176
GFS Classification of the Functions of Government (COFOG)

Iraq Chart of Accounts 2007
70474
705
7053
70530
7056
70560
706
7061
70610
7062
70620
7065
70650
707
7076
70760
708
7082
70820
7086
70860
709
7091
70911
70912
7092
70921
7094
70941
7095
70950
7098
70980
710
7105
71050
7107
71070
7109
71090
Multipurpose development projects (CS)

Environmental Protection
Pollution Abatement
Pollution Abatement (CS)
Environmental Protection N.E.C.
Environmental Protection n.e.c. (CS)
Housing and Community Amenities
Housing Development
Housing Development (CS)
Community Development
Community Development (CS)
R&D Housing and Community Amenities
R&D Housing and Community Amenities (CS)
Health
Health (N.E.C.)
Health n.e.c. (CS)
Recreation, Culture, and Religion
Cultural Services
Cultural Services (IS)
Recreation, Culture, and Religion N.E.C.
Recreation, Culture, and Religion n.e.c. (CS)
Education
Pre-primary and Primary Education
Pre-primary Education (IS)
Primary Education (IS)
Secondary Education
Lower-secondary Education (IS)
Tertiary Education
First stage of tertiary education (CS)
Education Not Definable by Level
Education Not Definable by Level (IS)
Education N.E.C.
Education n.e.c. (CS)
Social Protection
Unemployment
Unemployment (IS)
Social Excusion N.E.C.
Social Excusion n.e.c. (IS)
Social Protection N.E.C.
Social Protection n.e.c. (CS)
N.E.C./n.e.c. - "Not Elsewhere Classified"

(CS) - "Collective Services"
(IS) - "Individual Services"
Page 174 of 176
GFS ()COFOG
2007
701
7011
70111
70112
70113
7013
70132
7014
70140
7015
70150
7016
70160
702
7021
70210
7022
70220
703
7031
70310
7033
70330
7034
70340
7036
70360
704
7041
70411
70412
7042
70421
7043
70432
70435
7044
70441
70443
7045
70450
70451
70454
7046
70460
7047

()CS

()CS

()CS

()CS

()CS
()CS
()CS

()CS

()CS
()CS

()CS

()CS
()CS

()CS
()CS

()CS
()CS
()CS
Page 175 of 176
GFS ()COFOG
2007
70474
705
7053
70530
7056
70560
706
7061
70610
7062
70620
7065
70650
707
7076
70760
708
7082
70820
7086
70860
709
7091
70911
70912
7092
70921
7094
70941
7095
70950
7098
70980
710
7105
71050
7107
71070
7109
71090
()CS

()CS

()CS

()CS

()CS

()CS

()CS

()IS

()CS

()IS
()IS

()IS

()CS

()CS

()CS
()IS

()IS

()CS
" " N.E.C./n.e.c. -
" " (CS) -
" " (IS) -
Page 176 of 176

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Revenue

GFS Compatible 2007 Revenue COA

Taxes on goods and services

[MoF use only]

New 2007 COA Coding

2006 COA Coding

GFS Compatible 2007 Revenue COA

Tourist service tax - hotels & first class restaurants

Turnover and other taxes on goods and services

Value-added taxes (GFS)

[MoF use only]

2006 COA Coding

GFS Compatible 2007 Revenue COA

[MoF use only]

New 2007 COA Coding

2006 COA Coding

GFS Compatible 2007 Revenue COA

[MoF use only]

New 2007 COA Coding

2006 COA Coding

GFS Compatible 2007 Revenue COA

Other Revenues including Oil Sales

[MoF use only]

New 2007 COA Coding

2006 COA Coding

GFS Compatible 2007 Revenue COA

[MoF use only]

New 2007 COA Coding

2006 COA Coding

GFS Compatible 2007 Revenue COA

[MoF use only]

New 2007 COA Coding

2006 COA Coding

GFS Compatible 2007 Revenue COA

Administrative fees and levies

Sales by market establishments [including Oil Sales]

Iraqi family association revenues

Transferred revenues-general sector units-financial liquidity/excess revenue

[MoF use only]

New 2007 COA Coding

2006 COA Coding

GFS Compatible 2007 Revenue COA

Levies of estate registration

[MoF use only]

New 2007 COA Coding

2006 COA Coding

GFS Compatible 2007 Revenue COA

[MoF use only]

New 2007 COA Coding

2006 COA Coding

Hajj services fees

Other sales and services

GFS Compatible 2007 Revenue COA

Copy of video cassette

[MoF use only]

New 2007 COA Coding

2006 COA Coding

GFS Compatible 2007 Revenue COA

[MoF use only]

New 2007 COA Coding

2006 COA Coding

GFS Compatible 2007 Revenue COA

Donations and subsidies

[MoF use only]