1
Page
PREFACE 2
1. INTRODUCTION
1.1 The Purpose of the manual 3 1.2 The Structure of the Manual 3
2. LEGAL FRAMEWORK 3
3. GIFMIS 3
4. CHART OF ACCOUNTS
4.1 Overview 3
4.2 Application 4
4.3 Accounting Ledgers 4
4.4 Government Financial Statistics 4
4.5 Effective date 4
4.6 Update of the Chart of Accounts 4
4.7 CoA On-Line 4
5. Components of the Chart of Accounts 5 5.1 Detailed Analysis of each Segment 5
5.2 Worked example 11
APPENDIXES
A - Institution A - Funding
B - Classification of Functions of Government C - Organisation
D - Geographical Location E1-Natural Account - Revenue E2-Natural Account - Expenditure E3-Natural Account - Assets E4-Natural Account - Liabilities
2
The CoA provides the means by which transactions detailed in the annual budget
appropriation are recorded and the inputs for the preparation of reports
required by the Public Financial Management Act, 2016 (Act 921) and its
accompanying regulations as well as other management reporting.
1.
The first harmonized CoA was implemented effective 1
stJanuary, 2012 for use by
all entities subsisting on Public Funds. Subsequently, regular updates have been
done based on the needs of users.
This second harmonized CoA replaces the first version and is effective 1
stJanuary
2018. The review has arisen as a result change in the legal and Institutional
framework among others.
We take this opportunity to acknowledge the efforts of the drafting team drawn
from CAGD, Ministry of Finance (MoF), National Development and Planning
Commission (NDPC), Ghana Statistical Service (GSS) and Local Government
Service
who have worked tirelessly to update the Chart of Accounts to meet
current needs of users.
It is our hope that this Manual will continue to be of benefit to users and will lead
to improved reporting on Public Funds.
Signed
Eugene Asante Ofosuhene
3
The purpose of this manual is to aid users in the application of the CoA for budget planning, budget execution and preparation of management, fiscal and financial reports by Covered Entities.
1.2 Structure of the Manual
The manual is divided into two parts. The first part deals with an explanation of the CoA structure, the concepts underpinning the Chart of Accounts, and guidance on usage of the Chart of Accounts. The second part is the appendices which show the detailed accounts codes.
2. Legal framework
The legal framework for the management and control of public funds is stated in Section 174 – 189 of the Constitution of the Republic of Ghana 1992, the Public Financial Management Act, 2016 (Act 921) and its accompanying regulations and other financial management related Act such as Public Procurement Act (PPA).
3. Ghana Integrated Financial Management Information System (GIFMIS)
The CoA will be used by the GIFMIS system.
CHART OF ACCOUNTS
4.1 Overview
The CoA provides the means by which transactions detailed in the annual budget appropriation are recorded and the inputs for the preparation of reports required by the Public Financial Management Act, 2016 (Act 921) and its accompanying regulations as well other management reporting.
2.
The CoA, which is structured in segments, provides a framework for recording, classifying, and organising accounting transactions into reports and statements which provide various perspectives of these transactions.
Each segment contains a logical coding structure which facilitates reporting at both summary and detailed levels of budgeting and accounting for transactions. The segments consist of only numeric characters. Each segment is independent of other segments but may have dependencies within.
The combination of and the relationships within segments provide the different views of budget and accounting information required for reporting.
4
the general ledger, accounts payable and accounts receivable sub ledgers is the foundation of the accounting system.
4.3 Accounting Ledgers
The accounting system ledger is an Oracle Public Sector Financials ERP Business Suite in which the following ledgers are to be used;
i) General ledger ii) Accounts Payable iii) Accounts receivable iv) Cash Management and v) Fixed Assets.
4.4 Government Finance Statistics (GFS)
The Budget Division in conjunction with the Controller and Accountant General’s Department (CAGD) of the Ministry of Finance and Economic Planning MoFEP) is adopting the Government Finance Statistics (GFS) 2014 Manual. The manual which is an economic and accounting policy developed by the International Monetary Fund (IMF) is accrual accounting based and provides complete coverage of government economic and financial activities. It also provides a standard for the compilation and presentation of fiscal statistics.
4.5 Effective Date
The effective date for this revised Chart of Accounts is January 1, 2018.
4.6 Update of the Chart of Accounts
The CoA Manual is a dynamic document which will require continuous update. The purpose of the update is to ensure that the CoA remains relevant for government financial operations and is responsive to the changing information needs of stakeholders on an on-going basis.
The process for updating the CoA is triggered when a segment value required for budgeting and/or accounting is not found in the existing CoA. The MDA/MMDA will make a request for update to the CAG as detailed in the GoG Accounting Manual.
4.7 CoA on Line
5 Segment Description Dependencies
within Segments
Characters How The Codes Are Used
1 Institution 3 This describes the covered entities as institutions on their own with balancing segments to facilitate the production of individual institutional financial statements.
Eg:
001 – Office of Government Machinery 101 – Accra Metropolitan Assembly
2 Funding 5 The Funding Classificationprovides a means to track fund type and source of revenue and expenditure. The segment is made up of the funds established by lawand their respective sources.
Fund Type 2 The Fund Type identifies the pool of budgetary authority to which transactions are charged. There are two main fund types defined by the Constitution. These are, the Consolidated Fund and Contingency Fund. There are other Funds established by or under the authority of Acts of Parliament. Each Fund has been uniquely identified with first 2 characters of the funding code.
6
Ghana Education Trust Fund 06
Fund Source 3 The Fund Source establishes the sources of inflows into the various Fund Types. These can be from internal or external sources. The main GoG sources of Funds are:
Tax - 001 Non-Tax - 002 Grants - 003 Other Revenue - 004
The concatenation of the Fund type and source forms the funding code. 3 Function of
Government 5 This segment describes the Classification of Outlays by Function of Government as defined using the COFOG definitions in the GFS 2014 Manual. The function codes range from 70199 to 71099.
An example of the structure of the code is as stated below:
Major: General Public Service 701
Minor: Executive and legislative organs, financial and 7011
fiscal affairs, external affairs
Detail: Executive and Legislative Organs 70111
4 Organisation 10 This segment identifies units of government or cost centres responsible for financial management. It consists of Ministries/MMDAs/ Agencies,
7
Division 2 This code is used to identify spending divisions within a Department or Agency. This will be the cost centre for budget and financial management in most MDAs. Divisions are coded from 01 to 99
Section/Unit 3 This code is used to identify spending Section/Units within a specific Division. In some MDAs, this will be the lowest level cost centre for budgeting purposes. Units will be coded sequentially from 001 to 999 or further broken down as. Section 01 to 99 and Unit 1 to 9.
5 Policy
Objectives 6 This segment outlines the broad policy objectives of the country. It also contains the specific strategies to be implemented to achieve the medium term goals.
It provides the framework for the preparation of the annual budget. Policy objectives are assigned code and descriptions ranging 000001 to 999999
6 Program/ Sub Program Objective
8 This segment defines set of services that deliver one or more of the core functions contained in the MDAs/MMDAs legislated and assigned mandates. It allows classification of expenditure transactions based on programmes and related sub programmes. Programmes / sub-programmes are assigned unique code and description ranging from 00000001 to 99999999.
7 Project 7 The Project segment records individual projects under a particular Program. It enables transactions to be aggregated and reported as a project.
8
999999
9 Location 7 This segment is used to identify the geographical location of an activity, transaction or an organisational unit. The coding combines the region, district and district type codes. For example, an organisation in Greater Accra located in Osu Klottey sub metro would be assigned the following location code: 0304304
Region 2 Greater-Accra Region - 03
District 2 Accra Metropolitan Area - 04 District Type 1 The following numbers are used to identify the District Type: District 1
Municipal Area 2
Metropolitan Area 3
Sub-Metros 2 Eg Osu Klottey Sub-Metro 04
10 Spare 1 6 This segment is not assigned to any component as of now.
11 Spare 2 4 This segment is not assigned to any component as of now.
12 Natural
Account 7 It is a list of elements that classifies financial transactions by revenue, expenditure, asset and liability. Natural accounts are assigned codes and descriptions ranging 0000001 to 9999999.
9
Natural
Account Item 1 The account class will determine the Items which fall under them and their respective sub items and sub sub items. Eg the salary for an employee on
limited engagement will be assigned the following code: 2111106
Class 2 Expenditure
Item 1 Compensation of Employees Sub Item 11 Non Established Post
Sub Sub Item 106 Limited Engagements Natural
Account Sub Item 2
The account class will determine the Items which fall under them and their respective sub items and sub sub items. Eg the salary for an employee on limited engagement will be assigned the following code:
2111106
Class 2 Expenditure
Item 1 Compensation of Employees Sub Item 11 Non Established Post
Sub Sub Item 106 Limited Engagements
Sub Sub Item 3 The account class will determine the Items which fall under them and their respective sub items and sub sub items. Eg the salary for an employee on limited engagement will be assigned the following code:
10
respective sub items and sub sub items. Eg the salary for an employee on limited engagement will be assigned the following code:
2111106
Class 2 Expenditure
Item 1 Compensation of Employees Sub Item 11 Non Established Post
11
001-01000-70112-0010101001-010300-06090401-1030114-414723-0304304-000000-0000-2210101
Segment Code Code Description
Institution 001 Office of Government Machinery
Funding 01000 Consolidated Fund Expenditure
Function of Government 70112 Financial & Fiscal Affairs
Organisation 0010101001 MoFEP, CAGD, FMS, Public Accounts Directorate Policy Objectives 010300 Economic Policy Management
Programme / Sub-Programmes 06090401 Capacity building
Project 1030114 Administrative support
Activity / Operations 414723 Undertake technical support to facilities
Location 0304304 Greater Accra, AMA, Osu Klottey
Spare 000000 Unspecified
12
The next ten (10) digits which represent the Organisation Code are derived as follows:
Ministry – 001
The Office of Government Machinery (OGM) is coded as number 001 for budget classification purposes.
Dept. /Agency – 01
The Office of the President is a Department under OGM, thus, the code for Office of the President is 01.
Division - 01
Under the Department, there are several Divisions of which Finance and Administration is one with a Code of 01.
Section - 001
The coding will allow for specific Sections in a Division to be identified. Administration is identified as a Section belonging to the Division with a Code of 001.
Location
The location represents the geographical location of the cost centre incurring the expenditure. In the example given above, the Administration is located within the Accra Metropolis in the Greater Accra Region as described below:
0304304
13
and Services, in the natural accounts segment, the transaction will be coded as stated below:
2210101 described as follows:
o The first digit represents the Account class code 2 - Expense
o The next digit represents the item code 2 - Use of goods and Services
o The next two digits are the sub item code 10 – Materials and Office Consumables
14
001-01000-70112-0010101001-010300-06090401-1030114-414723-0304304-000000-0000-2210101
Institution 3 001
Funding 5 001 01000
Function 5 001 01000 70112
Organisation 10 001 01000 70112 0010101001
Policy Objective 6 001 01000 70112
0010101001 010300
Programme/
Sub-programme 8 001 01000 70112
0010101001 010300
06090401
Project 7 001 01000 70112
0010101001 010300 06090401
1030114
Activity 6 001 01000 70112
0010101001 010300 06090401 1030114
414723
Location 7 001 01000 70112
0010101001 010300 06090401 1030114 414723
0304304
Spare 6 001 01000 70112 0010101001 010300 06090401 1030114 414723 0304304 000000
Spare 4 001 01000 70112 0010101001 010300 06090401 1030114 414723 0304304 000000 0000
Natural Account 7 001 01000 70112 0010101001 010300 06090401 1030114 414723 0304304 000000 0000 2210101
FORWARD
i
INSTITUTIONAL CODES
15
FUNDING CODES
23
CLASSIFICATION OF FUNCTIONS OF GOVERNMENT
28
ORGANISATIONAL CODES (MDAs)
33
ORGANISATIONAL CODES (MMDAs)
1683
POLICY OBJECTIVE
2547
PROGRAMME & SUB PROGRAMME
2555
LOCATIONAL CODES
2575
NATURAL CODES -REVENUE
2581
NATURAL CODES -EXPENDITURE
2630
NATURAL CODES -ASSET
2639
004
Local Government Services
005
Audit Service
006
Public Services Commission
007
Office of the Administrator, DACF
008
Electoral Commission
009
Ministry of Foreign Affairs and Reg Integration
010
Ministry of Finance
011
Ministry of Local Govt and Rural Development
012
Ministry of Food and Agriculture
013
Ministry of Lands and Natural Resources
014
Ministry of Petroleum
015
Ministry of Trade and Industry
016
Ministry of Tourism, Culture and Creative Arts
017
Ministry of Environment Science, Technology and Innovation
018
Ministry of Energy and Petroleum
019
Ministry of Fisheries and Aquaculture Development
020
Ministry of Power
021
Ministry of Water Resources, Works and Housing
022
Ministry of Roads and Highways
023
Ministry of Education
024
Min of Employment & Labour Relation
025
Ministry of Youth and Sports
026
Ministry of Communications
027
National Commission for Civic Education
028
Ministry of Chieftaincy and Traditional Affairs
029
Ministry of Health
030
National Media Commission
031
Ministry of Information and Media Relations
032
Ministry of Gender, Children and Social Protection
033
Ministry of Justice
034
Ministry of Defence
035
Commission on Human Rights and Admin. Justice
036
Judicial Service
037
Ministry of Interior
038
Ministry Of National Security
043
Ministry of Transport
044
Ghana Revenue Authority
045
Ministry Of Aviation
046
Ministry of Special Development Initiatives
047
Ministry Of Parliamentary Affairs
048
Ministry Of Railway Development
049
Ministry Of Sanitation and Water Resources
052
Ghana Police Service
054
Controller & Accountant Greneral Dept
060
Ministry of Planning
068
Ministry of Regional Re-organization
077
Ministry of Monitoring and Evaluation
078
Office of the Senior Minister
079
Office of the Special Prosecutor
101
Accra Metropolitan Assembly
102
Dangme East District
103
Dangme West District
104
Ga West Municipal
105
Tema Metropolitan Assembly
106
Ga East Municipal
107
Ga South Municipal
108
Ashaiman Municipal
109
Adentan Municipal
110
Ledzokuku- Krowor Municipal
111
Ada West District
112
Ningo-Prampram Dist Contrrol Organization
113
Ga Centra Distric
114
La-Nkwantanan Mun.
115
Kpone-Katamanso Dist.
116
La-Dade-Kotopon Dist.
120
North Tongu District
121
Akatsi District
122
Ho Municipal
123
Hohoe Municipal
124
Jasikan District
129
Krachi West District
130
Nkwanta South District
131
South Tongu District
132
Adaklu-Anyigbe District
133
Krachi East District
134
South Dayi District
135
Biakoye District
136
Nkwanta North District
137
Ketu North District
138
Akatsi North Distric
139
Afadzato South District
140
Adaklu-Adaklu Waya District
141
North Tongu - Battor Dugame
142
Krachi Nchumuru-Chinderi
143
Ho West - Dzolokpuita
144
North Dayi - Anfoega
150
Kwahu North Afram Plains District
151
Akuapem North- Akropong
152
Akuapim South (Adoagyiri Nsawam) Municipal
153
Asuogyaman District
154
Birim North District
155
Birim South District
156
East Akim Municipal
157
Fanteakwa District
158
Kwaebibirem District
159
Kwahu South District
160
Lower Manya Krobo District
161
New Juaben Municipal
162
Suhum/Kraboa/Coaltar District
163
West Akim Municipal
164
Yilo Krobo District
165
Atiwa District
166
Kwahu West Municipal
167
Upper Manya Krobo District
168
Kwahu East District
173
Ayensuano-Coaltar
174
Akuapem South-Aburi
175
Upper West Akyem-Adeiso
190
Abura /Asebu/Kwamankese District
191
Agona West Municipal
192
Ajumako/Enyan/Esiam District
193
Asikuma/Odobeng/Brakwa District
194
Assin North Municipal
195
Efutu Municipal
196
Cape Coast Metropolitan
197
Gomoa West District
198
Komenda/Edina/Eguafo/Abirem Municipal
199
Mfantseman Municipal
200
Twifo Ati-Morkwa District
201
Upper Denkyira East Municipal
202
Assin South District
203
Gomoa East District
204
Ewutu Senya West District
205
Denkyira West District
206
Agona East District
207
Awutu Senya East
208
Ekumfi District
209
Hemang Lower Denkyira District
220
Ahanta West District
221
Aowin/Suaman District
222
Bibiani/Anhwiaso/Bekwai District
223
Jomoro District
224
Juabeso District
225
Mpohor/Wassa East District
226
Nzema East Municipal
227
Sefwi-Wiaso District
228
Sekondi-Takoradi Metropolitan
229
Wassa Amenfi West District
230
Tarkwa-Nsuaem Municipal
231
Bia District
236
Ellembele District
237
Bia East District
238
Amenfi Central District
239
Mpohor District Contrrol Organization
240
Suaman District
241
Bodi District
250
Adansi South District
251
Obuasi Municipal
252
Sekyere South District
253
Ahafo Ano North District
254
Ahafo Ano South District
255
Bekwai Municipal
256
Amansie West District
257
Asante Akim North Municipal
258
Asante Akim South District
259
Atwima Nwabiagya District
260
Bosomtwe District
261
Ejisu-Juaben Municipal
262
Ejura/Sekyredumasi District
263
Kumasi Metropolitan
264
Kwabre East District
265
Offinso Municipal
266
Sekyere East District
267
Mampong Municipal
268
Adansi North District
269
Amansie Central District
270
Atwima Mponua District
271
Offinso North District
272
Afigya-Kwabere District
273
Bosome Freho District
274
Atwima Kwanwoma District
275
Sekyere Afram Plains District
276
Sekyere Central District
277
Asokore Mampong
278
Asante Akim North District -Agogo
293
Berekum Municipal
294
Dormaa Municipal
295
Jaman South District
296
Kintampo Municipal
297
Nkoranza South District
298
Sene District
299
Sunyani Municipal
300
Tano South District
301
Techiman Municipal
302
Wenchi Municipal
303
Pru District
304
Tain District
305
Jaman North District
306
Kintampo South District
307
Asunafo South Disrict
308
Tano North District
309
Sunyani West District
310
Dormaa East District
311
Nkoranza North District
312
Asutifi South District
313
Techiman North District
314
Sene East District
315
Banda District
316
Dormaa West District
330
Bole District
331
Yendi Municipal
332
East Gonja District
333
East Mamprusi District
334
Gushiegu District
335
Nanumba North District
336
Saboba District
337
Savelugu/Nanton District
338
Tolon/Kumbungu District
339
Tamale Metropolitan
340
West Gonja District
345
Central Gonja Distarict
346
Karaga District
347
Nanumba South District
348
Chereponi District
349
Kpandai District
350
North Gonja District
351
Mion District Contro Organization
352
Sagnerigu District
353
Tatale Sanguli District
354
Mamprugu Moagduri District
355
Kumbungu District
360
Bawku Municipal
361
Bawku West District
362
Bolgatanga Municipal
363
Bongo District
364
Builsa District
365
Kassena/Nankana East District
366
Talensi-Nabdam District
367
Garu/Tempane District
368
Kassena/Nankana West District
369
Binduri District
370
Pusiga District
371
Nangodi Central Dist
372
Builsa South
380
Jirapa District
381
Lawra District
382
Nadowli District
383
Sissala East District
384
Wa Municipal
385
Wa west District
386
Wa East District
387
Sissala West District
388
Lambusie Karni District
389
Nandom District
390
Dafiama Bussie Issa District
01004 Consolidated Fund Revenue-Others
01005 Consolidated Fund Trust Moneys - Deposits
01020 Annual Budget Funding Amount-ABFA
01133 CANADIAN INTERNATIONAL DEVELOPMENT AGENCY (CIDA)-CIDA
01902 Donor Pooled-Pooled
01997 External Sources-External
10000 Public Fund Expenditure
11000 Consolidated Fund
11001 Central GoG & CF
11005 Ghana Stabilisation Fund
12000 Statutory Fund
12005 Ghana Heritage Fund
12100 Road Fund
12102 Ghana Infrastructure Fund(GIF)
12200 Non Tax Revenue (NTR) Sources Retained - IGF
12300 NHIL Fund
12400 ENERGY Fund
12500 GETFund
12600 District Assembly Common Fund
12601 District Assembly Common Fund Central Deductions
12602 Common Fund (MP)
12603 Common Fund (Assembly)
12604 CF (DACF Secretariat)
12605 CF (Regional Coordinating Councils)
12606 CF (Ministry of Local Government)
12607 Disability Fund
12700 Petroleum
12701 Petroleum Related Fund
12702 Ghana Stabilisation Fund
12703 Ghana Heritage Fund
12704 Ghana Petroleum Wealth Fund
12800 Drug Fund
13000 External Source
13001 Consolidated-GOVERNMENT OF AUSTRIA-GAUS
13002 Consolidated-GOVERNMENT OF DENMARK-DKG
13003 Consolidated-GOVERNMENT OF FRANCE-FRNG
13004 Consolidated-GOVERNMENT OF ITALY-ITG
13005 Ghana Petroleum Wealth Fund
13006 Consolidated-GOVERNMENT OF SPAIN-SPAG
13007 Consolidated-GOVERNMENT OF SWISS CONFEDERATION-SWIG
13008 Consolidated-DEUTSCHE GESELLCHAFT FUR TECHNICHE ZUS. (GTZ)-GTZ
13009 Consolidated-GOVERNMENT OF THE PEOPLE'S REPUBLIC CHINA-GRPC
13010 Consolidated-GOVERNMENT OF THE REPUBLIC OF KOREA-GRK
13016 Consolidated-DANISH INTERNATIONAL DEVELOPMENT ASSOCIATION
13017 Consolidated-AFRICAN DEVELOPMENT BANK-ADB
13018 Consolidated-AFRICAN DEVELOPMENT FUND-ADF
13019 Consolidated-ARAB BANK FOR ECONOMIC DEVELOPMENT(BADEA)-BADEA
13020 Consolidated-EUROPEAN UNION-EU
13021 Consolidated-INTERNATIONAL DEVELOPMENT ASSOCIATION (IDA)-IDA
13022 Consolidated-NIGERIA TRUST FUND-NTF
13023 Consolidated-UNITED NATIONS DEVELOPMENT PROGRAMME (UNDP)-UNDP
13024 Consolidated-UNITED NATIONS CHILDREN'S FUND (UNICEF)-UNICEF
13025 Consolidated-UNITED NATIONS FUND FOR POPUPLATION ACTIVITIES-UNFPA
13026 Consolidated-WORLD BANK TRUST FUND-WBTF
13027 Consolidated-WORLD FOOD PROGRAMME-WFP
13028 Consolidated-MULTI-DONOR BUDGET SUPPORT-MDBS
13029 Consolidated-Other Donor Pooled-POOLED
13030 Consolidated-Donor Pooled-Pooled
13031 Consolidated-Other External Contributions from NGOs
13032 Consolidated-External Sources-External
13033 Consolidated-GOVERNMENT OF NETHERLANDS-NLDG
13100 Bilateral Donors (Control Account)
13101 Algerian Oil Fund
13102 Commonwealth Development Corporation
13103 Government Of Belgium
13104 Government Of Canada
13105 Government Of Norway
13106 Government Of Austria
13107 Government Of Denmark
13108 Government Of France
13109 Government Of India
13110 Government Of Italy
13111 Government Of Japan
13112 Government Of Netherlands
13113 Government Of Poland
13114 Government Of Spain
13115 Government Of Sweden
13116 Government Of Swiss Confederation
13117 Government Of The Federal Republic Of Germany
13118 Deutsche Gesellchaft Fur Techniche Zus. (Gtz)
13119 Government Of The People'S Republic China
13120 Government Of The Republic Of Korea
13121 Government Of United Kingdom
13122 Government Of United States Of America
13123 Govt. Of Russia
13124 Government Of Yugoslavia
13125 Government Saudi Arabia
13131 United States Agency For International Development (Usaid)
13132 Canadian International Development Agency (Cida)
13133 Department Of Internaltional Development (Dfid)
13134 Norwegian Agency For Development (Norad)
13135 Japanese International Co-Operation Agency (Jica)
13136 Danish International Development Association (Danida)
13137 Saudi Fund For Development
13400 Other External Contributions from Non-Government Organizations
13401 Bills Gates Foundation
13402 Donor Pooled
13403 Donor Pooled - GIFMIS SPECIAL
13500 Multi-Lateral (control)
13501 African Development Bank
13502 African Development Fund
13503 Arab Bank For Economic Development(Badea)
13504 Arab Loan Fund For African Arab League
13505 ECOWAS Fund
13506 European Development Fund
13507 European Union
13508 European Investment Bank
13509 IDA - African Facility
13510 Int. Bank For Reconstruction & Development (Ibrd)
13511 International Development Association (Ida)
13512 International Finance Corporation
13513 International Fund For Agricultural Development
13514 International Monetary Fund
13515 Nigeria Trust Fund
13516 Nordic Development Fund
13517 Organisation Of Petroleum Exporting Countries
13518 United Nations Development Programme (Undp)
13519 United Nations Children'S Fund (Unicef)
13520 United Nations Fund For Popuplation Activities
13521 World Bank Trust Fund
13522 World Food Programme
13523 United Nations Capital Development Fund (Uncdf)
13524 Global 2000
13525 United Nations Industrial Development Organisation (Unido)
13526 Natural Resources and Environmental Governance Fund Sources
13527 District Development Facility (DDF)
13528 Urban Development Grant
13529 Global Alliance for Vacine and Immunization( GAVI)-Geneva
13530 West Africa Heanth Organization-Bamako
13599 Multi-Lateral (control)
13800 Commercial (Control Account)
13806 Banco Santander,S.A.
13807 Bank Brussels Lambert S.A.
13808 Bank Of Scotland
13809 Banque National De Paris
13810 Berliner Handels-Und Frankfurter Bank Frg
13811 Export - Import Bank Of USA
13812 Export Credit Guarantee Department
13813 Financiering Maatschappij Voor Ontwik
13814 Indaco Ag - Zurich
13815 Internationale Military Services Ltd.
13816 Internationale Nederlanden Bank
13817 Mees Pierson NV
13818 Messrs Eca Holland Bv
13819 Midland Bank Plc
13820 Midland Bank Plc Sur Espana
13821 National Westminster Bank Plc
13822 Nedcor Bank Limited
13823 Nordbanken International Division
13824 Societe Generale
13825 Societe Generale, London
13826 South Trust Bank Of Alabama N.A.
13827 Standard Chartered Bank
13828 The National Bank Of Chicago
13829 Union Bank Of Switzerland
13830 Wells Fargo Bank- Agent-Bank Consortium
13831 West Merchant Bank Limited
13832 Westdeutsche Landesbank
13833 ING Bank NV Amsterdam
13834 Multi-Donor Budget Support
13835 MDRI
13836 External Sources
13837 SSNIT Facility - Government Affordable House Project
13838 Capital Market Fund
13900 Export Credit Institutions (Control Account)
13901 Aermacchi Spa, Varesse, Italy
13902 Agusta S.P.A
13903 Airwork Limited
13904 Akers Trading Co. Ltd
13905 Banko De Brazil
13906 Banque Francais Due Commerce Exterieur
13907 Banque Intern'Ale D'Afrique Occidentale
13908 Barubeni Corporation
13909 Baukema Export/Import
13910 Defex S.A.
13916 Export-Import Bank Of Usa
13917 Fintech Holding Gmbh
13918 Fokker Aircraft Services B.V.
13919 Gerhard Buchmann Gmbh
13920 GERTCH GMBH
13921 Group Campenon Bernard/Sodefra
13922 Hitachi Shipbuilding & Engineering Co. Ltd.
13923 Hospital Engineering Gmbh
13924 Hyundai Heavy Industries Ltd.
13925 Impresse Construizioni Borini & Prono
13926 Industrial Development Bank Of Ghana
13927 Iveco Fiat S.P.A.
13928 Leonia Corporate Bank Plc
13929 M/S Schienenfahrzeuge Export/Import Gdr
13930 Marubeni Lida Company Ltd.
13931 Mitusi Shipbuilding & Engineering Co. Ltd
13932 Mowag Motorwagenfabrik Ag
13933 Nederlandsche Kriedietverzekering Maat
13934 Nippon Koei & Co. Ltd.
13935 NKF Kabel B.V.
13936 Norwegian Guarantee Institute-Expt. Credit
13937 Paccar International
13938 Punjab Tractors Limited
13939 Samsung Corporation
13940 Snam Progetti Nuovo Pignone & Saipem
13941 Steyr-Daimler-Puch Fahreugyechnik Ges
13942 Sumitomo Corporation Of Japan
13943 Uraga Havy Industries Ltd.
13944 UTC (United Kingdom) Limited
13945 Westdeutsche Landesbank
13999 Donor Ctrl Org
14000 Consolidated-Other Funds
14001 Consolidated-Natural Resources and Environmental Governance-NREG
14002 Consolidated-Annual Budget Funding Amount-ABFA
14003 Consolidated-Minerals Development Fund
14004 Consolidated-Cocoa Contribution Fund-Cocoa Contr
14005 Consolidated-SIP
14006 Consolidate-Sanitation Fund
14007 National Youth Employment
14008 Consolidated-District Assembly Common Fund Central Deductions
14009 District Development Facility (DDF)
14010 Urban Development Grant
19900 Non Cash Transaction
GENERAL PUBLIC SERVICES 701 0 0
Executive and legislative organs, financial and fiscal affairs, external affairs 701 1 0
Executive and Legislative Organs 701 1 1
Financial and fiscal Affairs 701 1 2
External affairs 701 1 3
Foreign economic aid 701 2 0
Economic aid to developing countries and countries in transition (CS) 701 2 1 Economic aid routed through international organizations (CS) 701 2 2
General services 701 3 0
General Personnel Services 701 3 1
Overall Planning and Statistical Services 701 3 2
Other General Services 701 3 3
Basic Research 701 4 0
R & D General Public Services 701 5 0
General Public Services N.E.C. 701 6 0
Public debt transactions 701 7 0
Transfers of a general character between different levels of government 701 8 0
DEFENCE 702 0 0
Military Defence 702 1 0
Civil defence 702 2 0
Foreign Military Aid 702 3 0
R&D Defence 702 4 0
Defence N.E.C 702 5 0
PUBLIC ORDER & SAFETY 703 0 0
Police services (CS) 703 1 0
Prisons 703 4 0
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Public order and safety n.e.c. 703 6 0
ECONOMIC AFFAIRS 704 0 0
General economic, commercial, and labor affairs 704 1 0
General Economic and Commercial Affairs 704 1 1
General Labor Affairs 704 1 2
Agriculture, Forestry, Fishing And Hunting 704 2 0
Agriculture 704 2 1
Forestry 704 2 2
Fishing and hunting 704 2 3
Fuel and Energy 704 3 0
Coal and other solid mineral fuels 704 3 1
Petroleum and natural gas 704 3 2
Nuclear fuel 704 3 3
Electricity 704 3 4
Mining, Manufacturing and Construction 704 4 0 Mining of mineral resources other than mineral fuels 704 4 1
Manufacturing 704 4 2
Construction 704 4 3
Transport 704 5 0
Road transport 704 5 1
Water transport 704 5 2
Railway transport 704 5 3
Air transport 704 5 4
Pipeline and other transport 704 5 5
Communication 704 6 0
Other Industries 704 7 0
Distributive trades, storage, and warehousing 704 7 1
Hotels and restaurants 704 7 2
Tourism 704 7 3
Multipurpose development projects 704 7 4
R&D Mining, manufacturing, and construction 704 8 4
R&D Transport 704 8 5
R&D Communication 704 8 6
R&D Other industries 704 8 7
Economic affairs n.e.c. 704 9 0
ENVIRONMENTAL PROTECTION 705 0 0
Waste management 705 1 0
Waste water management 705 2 0
Pollution abatement 705 3 0
Protection of biodiversity and landscape 705 4 0
R&D Environmental protection 705 5 0
Environmental protection n.e.c. 705 6 0
HOUSING & COMMUNITY AMENITIES 706 0 0
Housing development 706 1 0
Community development 706 2 0
Water supply 706 3 0
Street lighting 706 4 0
R&D Housing and community amenities 706 5 0
Housing and community amenities n.e.c. 706 6 0
HEALTH 707 0 0
Medical Products, Appliances, And Equipment 707 1 0
Pharmaceutical products 707 1 1
Other medical products 707 1 2
Dental services (IS) 707 2 3
Paramedical services (IS) 707 2 4
Hospital Services 707 3 0
General hospital services (IS) 707 3 1
Specialized hospital services (IS) 707 3 2
Medical and maternity center services (IS) 707 3 3
Nursing and convalescent home services (IS) 707 3 4
Public Health Services 707 4 0
R&D Health (CS) 707 5 0
Health n.e.c. (CS) 707 6 0
RECREATION, CULTURE, AND RELIGION 708 0 0
Recreational and sporting services (IS) 708 1 0
Cultural services (IS) 708 2 0
Broadcasting and publishing services (CS) 708 3 0
Religious and other community services (CS) 708 4 0
R&D Recreation, culture, and religion (CS) 708 5 0
Recreation, culture, and religion n.e.c. (CS) 708 6 0
EDUCATION 709 0 0
Pre-primary and primary education 709 1 0
Pre-primary education (IS) 709 1 1
Primary education (IS) 709 1 2
Secondary education 709 2 0
Lower-secondary education (IS) 709 2 1
Upper-secondary education (IS) 709 2 2
Post-secondary non-tertiary education (IS) 709 3 0
Tertiary education 709 4 0
Subsidiary services to education 709 6 0
R&D Education 709 7 0
Education n.e.c. 709 8 0
SOCIAL PROTECTION 710 0 0
Sickness and disability 710 1 0
Sickness (IS) 710 1 1
Disability (IS) 710 1 2
Old age (IS) 710 2 0
Survivors 710 3 0
Family and children 710 4 0
Unemployment 710 5 0
Housing 710 6 0
Social exclusion n.e.c. 710 7 0
R&D Social protection 710 8 0
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LGS RCC
General Administration 004 10 03 001
Budget Division 004 10 03 002
LGS SECRETARIAT
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Ministry of Finance 010 00 00 000
Finance Headquarters 010 01 00 000
General Administration 010 01 01 000
Gen. Admin_HQ 010 01 01 001
Budget Division 010 01 02 000
Budget Division_HQ 010 01 02 001
Debt Management Division 010 01 03 000
Debt Management Division_HQ 010 01 03 001
External Economic Relations 010 01 04 000
External Economic Relations Division_HQ 010 01 04 001
Economic Research and Forecasting Division 010 01 05 000
Economic Research and Forecasting Division_HQ 010 01 05 001
Real Sector Division 010 01 06 000
Real Sector Division_HQ 010 01 06 001
Financial Sector Division 010 01 07 000
Public Investment Division 010 01 08 000
Public Investment Division_HQ 010 01 08 001
Monitoring and Evaluation Division 010 01 09 000
Monitoring and Evaluation Division_HQ 010 01 09 001
Revenue Policy Division 010 01 10 000
Revenue Policy Division_HQ 010 01 10 001
Legal Division 010 01 11 000
Legal Division_HQ 010 01 11 001
Controller and Acct. General's Dept. 010 02 00 000
Finance and Administration 010 02 01 000
Finance and Administration_HQ 010 02 01 001
Secretariat 010 02 01 001
Finance Directorate 010 02 01 002
Administration Directorate 010 02 01 003
PPME Directorate 010 02 01 004
Procurement Directorate 010 02 01 005
Training and Development Directorate 010 02 01 006
General Service Directorate 010 02 01 007
Public Relations Directorate 010 02 01 008
Treasury Service 010 02 02 000
Treasury Service_HQ 010 02 02 001
Chief Cashier 010 02 02 002
Public Debt Investment 010 02 02 003
Revenue Directorate 010 02 02 004
Financial Management Service 010 02 03 000
Financial Management Service_HQ 010 02 03 001
Secretariat 010 02 03 001
Public Accounts Directorate 010 02 03 002
Research and Development Directorate 010 02 03 003
Monitoring and Evaluation Directorate 010 02 03 004
Audit and Investigation 010 02 04 000
Audit and Investigation_HQ 010 02 04 001