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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

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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

st

January, 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

st

January

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

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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.

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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

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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.

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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,

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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.

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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.

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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:

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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

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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

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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

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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

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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

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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

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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

(18)

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

(19)

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

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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

(21)

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

(22)

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

(23)

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

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(25)

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

(26)

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

(27)

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)

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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.

(29)

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

(30)

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

(31)

Prisons 703 4 0

R&D Public order and safety (CS) 703 5 0

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

(32)

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

(33)

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

(34)

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

(35)

Office of Government Machinery 001 00 00 000

Office of the President 001 01 00 000

General Administration 001 01 01 000

Gen. Admin_HQ 001 01 01 001

Other Government Obligation 001 01 01 059

Other Government Obligation Subsidy 001 01 01 061

Other Government Obligation Lifeline 001 01 01 069

Other Government ObligationGeneral Government Services 001 01 01 063

Other Government Obligation Contigency 001 01 01 074

Office of the Chief Of Staff (COS) 001 01 02 000

Office of the Chief Of Staff (COS)_HQ 001 01 02 001

Vice-President's Secretariat 001 01 03 000

Vice-President's Secretariat_HQ 001 01 03 001

Cabinet Secretariat 001 01 04 000

Cabinet Secretariat_HQ 001 01 04 001

Press Secretariat 001 01 06 000

Press Secretariat_HQ 001 01 06 001

Millennium Development Authority 001 01 07 000

Millennium Development Authority (MiDA)_HQ 001 01 07 001

African Fund for BIO Fuels 001 01 08 000

African Fund for BIO Fuels Development (AFUDID)_HQ 001 01 08 001

State Enterprises Commission 001 01 09 000

State Enterprises Commission (SEC)_HQ 001 01 09 001

Divestiture Implementation 001 01 10 000

Divestiture Implementation Committee (DIC)_HQ 001 01 10 001

Policy Evaluation & Oversight Unit 001 01 11 000

Policy Evaluation & Oversight Unit_HQ 001 01 11 001

Public Sector Reform Secretariat 001 01 12 000

Public Sector Reform Secretariat (PSRS)_HQ 001 01 12 001

Policy Coordination and Delivery Unit 001 01 13 000

(36)

Ghana AIDS Commision 001 01 14 000

Brand Ghana_HQ 001 01 14 001

Commissions and Councils 001 05 00 000

Council of State 001 05 01 000

Council of State_HQ 001 05 01 001

Office of the Chief of State 001 05 02 000

Office of the Chief of State Protocol_HQ 001 05 02 001

Office of the National Security 001 06 00 000

National Security Council 001 06 01 000

National Security Council_HQ 001 06 01 001

Research Department HQ 001 06 02 000

Research Department HQ_HQ 001 06 02 001

BNI 001 06 03 000

BNI_HQ 001 06 03 001

Research Department FM 001 06 04 000

Research Department FM_HQ 001 06 04 001

Bureau of National Communication 001 06 05 000

Bureau of National Communications_HQ 001 06 05 001

Ghana AIDS Commision 001 17 00 000

Finance & Administration 001 17 01 000

Finance & Administration 001 17 01 001

Scholarship Secretariat 001 18 00 000

General Administration 001 18 01 000

Gen. Admin_HQ 001 18 01 001

London Office 001 18 02 000

London Office_HQ 001 18 02 001

National Identification Authority (NIA)

(37)

Office of the Administrator 001 20 00 000

General Administration 001 20 01 000

General Administration_HQ 001 20 01 001

Western Corridor Development Authority 001 21 00 000

General Administration 001 21 01 000

General Administration_HQ 001 21 01 001

Office of Government Business in Parliament 001 22 00 000

General Administration 001 22 01 000

Gen. Admin_HQ 001 22 01 001

National Population Council 001 50 00 000

General Administration 001 50 01 000

Gen. Admin_HQ (NPC) 001 50 01 001

Ghana Investment Promotion Centre (GIPC) 001 51 00 000

General Administration 001 51 01 000

Gen. Admin_HQ 001 51 01 001

Internal Audit Agency 001 52 00 000

General Administration 001 52 01 000

Gen. Admin_HQ 001 52 01 001

Savannah Accelerated Development Authority (SADA) 001 53 00 000

General Administration 001 53 01 000

Gen. Admin_HQ 001 53 01 001

Microfinance and Small Loans Centre (MASLOC) 001 55 00 000

General Administration 001 55 01 000

Gen. Admin_HQ 001 55 01 001

Office of the Senior Minister 001 56 00 000

Secretariat 001 56 1 000

Secretariat_HQ 001 56 00 001

Office of the Minister for Business Development 001 57 00 000

Secretariat 001 57 01 000

Secretariat_HQ 001 57 01 001

Office of the Minister for Inner City and Zongo development 001 58 00 000

(38)

Secretariat_HQ 001 58 01 001

Office of the Minister for Special Development Initiatives 001 59 00 000

Secretariat 001 59 01 000

Secretariat_HQ 001 59 01 001

Office of the Minister for Planning 001 60 00 000

Secretariat 001 60 01 000

Secretariat_HQ 001 60 01 001

Office of the Minister for Regional Re-organization 001 61 00 000

Secretariat 001 61 01 000

Secretariat_HQ 001 61 01 001

Office of the Minister for Monitoring and Evaluation 001 62 00 000

Secretariat 001 62 01 000

Secretariat_HQ 001 62 01 001

Office of The Head of Civil Service 002 00 00 000

OHCS Headquarters 002 01 00 000

Finance and Administration 002 01 01 000

Finance and Administration _HQ 002 01 01 001

General Government Service_Contigency 002 01 01 074

Planning, Budgeting, Monitoring and Evaluation 002 01 02 000

Planning, Budgeting, Monitoring and Evaluation_HQ 002 01 02 001

Career Management Directorate 002 01 03 000

Career Management Directorate_HQ 002 01 03 001

Procurement and Supply Chain Management Department 002 01 04 000

Procurement and Supply Chain Management Department_HQ 002 01 04 001

Recruitment, Training Development Directorate 002 01 05 000

Recruitment, Training Development Directorate_HQ 002 01 05 001

Research, Statistics and Information Management Directorate 002 01 06 000

Research, Statistics and Information Management Directorate_HQ 002 01 06 001

(39)

General Administration 002 02 01 000

General Administration HQ 002 02 01 001

Public Records and Archives Administration Department 002 03 00 000

General Administration 002 03 01 000

General Administration HQ 002 03 01 001

Procurement and Supply Chain Management Department 002 04 00 000

Procurement and Supply Chain Management Department 002 04 01 000

Procurement and Supply Chain Management Department-HQ 002 04 01 001

Recruitment, Training Development Directorate 002 05 00 000

Recruitment, Training Development Directorate 002 05 01 000

Recruitment, Training Development Directorate-HQ 002 05 01 001

Research, Statistics and Information Management Directorate 002 06 00 000

Research, Statistics and Information Management Directorate 002 06 01 000

Research, Statistics and Information Management Directorate-HQ 002 06 01 001

Management Services Division 002 07 00 000

Management Services Division 002 07 01 000

Management Services Division-HQ 002 07 01 001

General Administration 002 08 00 000

General Administration 002 08 01 000

General Administration-HQ 002 08 01 001

Parliament of Ghana 003 00 00 000

General Administration 003 01 00 000

Finance and Administration 003 01 01 000

Human Resource 003 01 01 001

Finance 003 01 01 002

Mashal 003 01 01 003

Internal Audit 003 01 01 004

Development 003 01 01 005

Deputy Clerk Secretariet 003 01 01 006

Other Government Obligation 003 01 01 059

(40)

Corporate Services 003 01 02 000

Clerk's Secretariat 003 01 02 001

Public Affairs 003 01 02 004

Deputy Clerk Secretariet 003 01 02 005

Library, Research and Information 003 01 03 000

Research 003 01 03 001

Library 003 01 03 002

Hansard 003 01 03 003

ICT 003 01 03 004

Committees 003 01 03 005

Deputy clerk Secretariet 003 01 03 006

Parliamentary Committees 003 01 04 000

Finance 003 01 04 001

Public Accounts 003 01 04 002

Local Government 003 01 04 003

Environment, Science & 003 01 04 004

Poverty Reduction 003 01 04 005

Special Budget 003 01 04 006

Employment, Social 003 01 04 007

Gender & Children 003 01 04 008

Judiciary 003 01 04 009

Government Assurances 003 01 04 010

Standing Orders 003 01 04 011

Subsidiary Legislation 003 01 04 012

Privileges 003 01 04 013

House Committee 003 01 04 014

Business Committee 003 01 04 015

Appointments 003 01 04 016

Members Holding Office of 003 01 04 017

Communication 003 01 04 018

Education 003 01 04 019

Defence & Interior 003 01 04 020

Foreign Affairs 003 01 04 021

Food, Agric & Cocoa Affairs 003 01 04 022

Lands & Forestry 003 01 04 023

Roads & Transport 003 01 04 024

Trade & Industry 003 01 04 025

Works & Housing 003 01 04 026

(41)

Constitutional,legal & Parl. 003 01 04 028

Health Committee 003 01 04 029

Mines & Energy 003 01 04 030

Special/Adhoc 003 01 04 031

Bills and Procedural Services 003 01 05 000

Table Office 003 01 05 001

Journals 003 01 05 002

Parliamentary Relations 003 01 05 003

Legislative and Legal 003 01 05 004

Speakers Secretariat 003 01 05 005

Majority Caucus 003 01 05 006

Minority Caucus 003 01 05 007

Deputy Clerk Secretariet 003 01 05 008

General Operations 003 01 06 000

Service related Expenditures 003 01 06 001

Overheads 003 01 06 002

Local Government Service 004 00 00 000

LGS Secretariat 004 01 00 000

General Administration 004 01 01 000

General Administration_HQ 004 01 01 001

Regional Co-ordinating Council 004 10 00 000

Greater Accra 004 10 01 000

General Administration 004 10 01 001

Budget Division 004 10 01 002

Budget Division 004 10 01 011

Agriculture 004 10 01 021

Social Welfare 004 10 01 031

Commuinity Development 004 10 01 041

Public Works Department 004 10 01 051

Feeder Roads 004 10 01 061

Parks and Gardens 004 10 01 071

Environmental Health 004 10 01 081

Rural Housing 004 10 01 091

LGS SECRETARIAT

(42)

Volta Region 004 10 02 000

General Administration 004 10 02 001

Budget Division 004 10 02 002

LGS SECRETARIAT

Budget Division 004 10 02 011

Agriculture 004 10 02 021

Social Welfare 004 10 02 031

Commuinity Development 004 10 02 041

Public Works Department 004 10 02 051

Feeder Roads 004 10 02 061

Parks and Gardens 004 10 02 071

Environmental Health 004 10 02 081

Rural Housing 004 10 02 091

Regional Planning Coordinating Unit 004 10 02 101

Eastern Region 004 10 03 000

LGS RCC

General Administration 004 10 03 001

Budget Division 004 10 03 002

LGS SECRETARIAT

Budget Division 004 10 03 011

Agriculture 004 10 03 021

Social Welfare 004 10 03 031

Commuinity Development 004 10 03 041

Public Works Department 004 10 03 051

Feeder Roads 004 10 03 061

Parks and Gardens 004 10 03 071

Environmental Health 004 10 03 081

Rural Housing 004 10 03 091

Regional Planning Coordinating Unit 004 10 03 101

Central Region 004 10 04 000

General Administration 004 10 04 001

Budget Division 004 10 04 002

Budget Division 004 10 04 '011

Agriculture 004 10 04 021

Social Welfare 004 10 04 031

Commuinity Development 004 10 04 041

Public Works Department 004 10 04 051

Feeder Roads 004 10 04 061

Parks and Gardens 004 10 04 071

(43)

Rural Housing 004 10 04 091

Regional Planning Coordinating Unit 004 10 04 101

Western Region 004 10 05 000

General Administration 004 10 05 001

Budget Division 004 10 05 002

Budget Division 004 10 05 011

Agriculture 004 10 05 021

Social Welfare 004 10 05 031

Commuinity Development 004 10 05 041

Public Works Department 004 10 05 051

Feeder Roads 004 10 05 016

Parks and Gardens 004 10 05 071

Environmental Health 004 10 05 081

Rural Housing 004 10 05 091

Regional Planning Coordinating Unit 004 10 05 101

Ashanti Region 004 10 06 000

General Administration 004 10 06 001

Budget Division 004 10 06 002

Budget Division 004 10 06 011

Agriculture 004 10 06 021

Social Welfare 004 10 06 031

Commuinity Development 004 10 06 041

Public Works Department 004 10 06 051

Feeder Roads 004 10 06 061

Parks and Gardens 004 10 06 071

Environmental Health 004 10 06 081

Rural Housing 004 10 06 081

Regional Planning Coordinating Unit 004 10 06 101

B.A.Region 004 10 07 000

General Administration 004 10 07 001

Budget Division 004 10 07 002

Budget Division 004 10 07 011

Agriculture 004 10 07 021

Social Welfare 004 10 07 031

Commuinity Development 004 10 07 041

Public Works Department 004 10 07 051

Feeder Roads 004 10 07 061

Parks and Gardens 004 10 07 071

(44)

Rural Housing 004 10 07 091

Regional Planning Coordinating Unit 004 10 07 101

Northern Region 004 10 08 000

General Administration 004 10 08 001

Budget Division 004 10 08 002

Budget Division 004 10 08 011

Agriculture 004 10 08 021

Social Welfare 004 10 08 031

Commuinity Development 004 10 08 041

Public Works Department 004 10 08 051

Feeder Roads 004 10 08 061

Parks and Gardens 004 10 08 071

Environmental Health 004 10 08 081

Rural Housing 004 10 08 091

Regional Planning Coordinating Unit 004 10 08 101

Upper East Region 004 10 09 000

General Administration 004 10 09 001

Budget Division 004 10 09 002

Budget Division 004 10 09 011

Agriculture 004 10 09 021

Social Welfare 004 10 09 031

Commuinity Development 004 10 09 041

Public Works Department 004 10 09 051

Feeder Roads 004 10 09 061

Parks and Gardens 004 10 09 071

Environmental Health 004 10 09 081

Rural Housing 004 10 09 091

Regional Planning Coordinating Unit 004 10 09 101

Upper West Region 004 10 10 000

General Administration 004 10 10 001

Budget Division 004 10 10 002

Budget Division 004 10 10 011

Agriculture 004 10 10 021

Social Welfare 004 10 10 031

Commuinity Development 004 10 10 041

Public Works Department 004 10 10 051

Feeder Roads 004 10 10 061

Parks and Gardens 004 10 10 071

(45)

Rural Housing 004 10 10 091

Regional Planning Coordinating Unit 004 10 10 101

Audit Service 005 00 00 000

Finance and Administration 005 01 00 000

Auditor - General's Secretariat 005 01 01 000

Auditor General's Secretariat_HQ 005 01 01 001

Other Government Obligation 005 01 01 059

Contigency 005 01 01 074

Administration 005 01 02 000

Administration_HQ 005 01 02 001

Internal Audit 005 01 03 000

Internal Audit_HQ 005 01 03 001

Finance 005 01 04 000

Finance_HQ 005 01 04 001

Training and HR development 005 01 05 000

Training & HR Development_HQ 005 01 05 001

Commercial Audit 005 02 00 000

Review Audit 005 02 01 000

Review Audit_HQ 005 02 01 001

Direct Audit 005 02 02 000

Direct Audit_HQ 005 02 02 001

Central Gov't Audit Dept. 005 03 00 000

Revenue Agencies Audit 005 03 01 000

Revenue Agencies Audit_HQ 005 03 01 000

Other MDAs 005 03 03 000

Other MDAs._HQ 005 03 03 001

Regional, District Audits & EIDA 005 04 00 000

EIDA Secretariat. 005 04 01 000

EIDA Secretariat_HQ 005 04 01 001

(46)

Accra 005 04 02 001

Volta 005 04 02 002

Eastern 005 04 02 003

Central 005 04 02 004

Western 005 04 02 005

Ashanti 005 04 02 006

Brong Ahafo 005 04 02 007

Northern 005 04 02 008

Upper East 005 04 02 009

Upper West 005 04 02 010

Performance & Special Audit 005 05 00 000

Special Funds 005 05 01 000

Special Funds_HQ 005 05 01 001

IT Audit 005 05 02 000

IT Audit_HQ 005 05 02 001

Public Services Commission 006 00 00 000

Office of the Executive Secretary 006 01 00 000

Human Resource Policy 006 01 01 000

Human Resource Policy_HQ 006 01 01 001

Other Government Obligation 006 01 01 059

Contigency 006 01 01 074

Management services 006 01 02 000

Management services_HQ 006 01 02 001

Finance and Admin. 006 01 03 000

Finance and Admin ._HQ 006 01 03 001

Commissioners 006 01 04 000

Commissioners_HQ 006 01 04 001

Research Statistics and Monitoring & Evaluation 006 01 05 000

Research Statistics and Monitoring & Evaluation_HQ 006 01 05 001

Commissioners 006 02 00 000

Commissioners 006 02 01 000

(47)

District Assembly Common Fund(DACF) 007 00 00 000

Office of the Administrator 007 01 00 000

General Administration 007 01 01 000

Gen. Admin_HQ 007 01 01 001

Other Government Obligation 007 01 01 0059

Electoral Commission 008 00 00 000

Headquarters 008 50 00 000

General Administration 008 50 01 000

Gen. Admin_HQ 008 50 01 001

Regional Offices 008 51 00 000

Greater Accra Region 008 51 01 000

Greater Accra Region_Gen. Admin 008 51 01 001

Volta Region 008 51 02 000

Volta Region_Gen. Admin 008 51 02 001

Eastern Region 008 51 03 000

Eastern Region_Gen. Admin 008 51 03 001

Central Region 008 51 04 000

Central Region_Gen. Admin 008 51 04 001

Western Region 008 51 05 000

Western Region_Gen. Admin 008 51 05 001

Ashanti Region 008 51 06 000

Ashanti Region_Gen. Admin 008 51 06 001

Brong Ahafo Region 008 51 07 000

Brong Ahafo Region_Gen. Admin 008 51 07 001

Northern Region 008 51 08 000

Northern Region_Gen. Admin 008 51 08 001

Upper East Region 008 51 09 000

Upper East Region_Gen. Admin 008 51 09 001

(48)

Upper West Region_Gen. Admin 008 51 10 001

Ministry of Foreign Affairs and Reg Integration 009 00 00 000

Foreign Affairs HQ 009 01 00 000

Human Resource and Administration 009 01 01 000

Human Resource and Administration_HQ 009 01 01 001

Estate and General Service Bureau 009 01 02 000

Estate and General Service Bureau_HQ 009 01 02 001

Finance and Account Bureau 009 01 03 000

Finance and Account Bureau_HQ 009 01 03 001

Foreign Travels and International Confrence 009 01 04 000

Foreign Travels and International Confrence_HQ 009 01 04 001

Africa Region Missions 009 02 00 000

ABIDJAN 009 02 01 000

ABIDJAN_HQ 009 02 01 001

ABUJA 009 02 02 000

ABUJA_HQ 009 02 02 001

ADDIS ABABA 009 02 03 000

ADDIS ABABA_HQ 009 02 03 001

ALGIERS 009 02 04 000

ALGIERS_HQ 009 02 04 001

BAMAKO 009 02 05 000

BAMAKO_HQ 009 02 05 001

CAIRO 009 02 06 000

CAIRO_HQ 009 02 06 001

CONAKRY 009 02 07 000

CONAKRY_HQ 009 02 07 001

COTONOU 009 02 08 000

(49)

DAKAR 009 02 09 000

DAKAR_HQ 009 02 09 001

FREETOWN 009 02 10 000

FREETOWN_HQ 009 02 10 001

HARARE 009 02 11 000

HARARE_HQ 009 02 11 001

KINSHASHA 009 02 12 000

KINSHASHA_HQ 009 02 12 001

LOME 009 02 13 000

LOME_HQ 009 02 13 001

LUANDA 009 02 14 000

LUANDA_HQ 009 02 14 001

LUSAKA 009 02 15 000

LUSAKA_HQ 009 02 15 001

MALABO 009 02 16 000

MALABO_HQ 009 02 16 001

MONROVIA 009 02 17 000

MONROVIA_HQ 009 02 17 001

NAIROBI 009 02 18 000

NAIROBI_HQ 009 02 18 001

OUAGADOUGOU 009 02 19 000

OUAGADOUGOU_HQ 009 02 19 001

PRETORIA 009 02 20 000

PRETORIA_HQ 009 02 20 001

RABAT 009 02 21 000

RABAT_Parent 009 02 21 001

TRIPOLI 009 02 22 000

(50)

WINDHOEK 009 02 23 000

WINDHOEK_HQ 009 02 23 001

America Region Missions 009 03 00 000

BRASILIA 009 03 01 000

BRASILIA_HQ 009 03 01 001

HAVANA 009 03 02 000

HAVANA_HQ 009 03 02 001

NEW YORK 009 03 03 000

NEW YORK_HQ 009 03 03 001

OTTAWA 009 03 04 000

OTTAWA_HQ 009 03 04 001

WASHINGTON 009 03 05 000

WASHINGTON_HQ 009 03 05 001

Middle East and Asia Region Missions 009 04 00 000

BEIJING 009 04 01 000

BEIJING_HQ 009 04 01 001

CANBERRA 009 04 02 000

CANBERRA_HQ 009 04 02 001

KUALA LUMPUR 009 04 03 000

KUALA LUMPUR_HQ 009 04 03 001

NEW DELHI 009 04 04 000

NEW DELHI_HQ 009 04 04 001

RIYADH 009 04 05 000

RIYADH_HQ 009 04 05 001

TEL AVIV 009 04 06 000

TEL AVIV_HQ 009 04 06 001

SEOUL 009 04 07 000

(51)

TEHRAN 009 04 08 000

TEHRAN_HQ 009 04 08 001

TOKYO 009 04 09 000

TOKYO_HQ 009 04 09 001

DUBAI 009 04 10 000

DUBAI_HQ 009 04 10 001

Europe Region Missions 009 05 00 000

BELGRADE 009 05 01 000

BELGRADE_HQ 009 05 01 001

BERLIN 009 05 02 000

BERLIN_HQ 009 05 02 001

BERNE 009 05 03 000

BERNE_HQ 009 05 03 001

BRUSSELS 009 05 04 000

BRUSSELS_HQ 009 05 04 001

COPENHAGEN 009 05 05 000

COPENHAGEN_HQ 009 05 05 001

GENEVA 009 05 06 000

GENEVA_HQ 009 05 06 001

LONDON 009 05 07 000

LONDON_HQ 009 05 07 001

MADRID 009 05 08 000

MADRID_HQ 009 05 08 001

MOSCOW 009 05 09 000

MOSCOW_HQ 009 05 09 001

PARIS 009 05 10 000

PARIS_HQ 009 05 10 001

PRAGUE 009 05 11 000

(52)

ROME 009 05 12 000

ROME_HQ 009 05 12 001

THE HAGUE 009 05 13 000

THE HAGUE_HQ 009 05 13 001

VATICAN 009 05 14 000

VATICAN_HQ 009 05 14 001

Subvented Organisation 009 50 00 000

Legon Centre for International 009 50 50 000

Legon Centre for International Affairs_HQ 009 50 50 001

NAPRM-GC 009 50 51 000

NAPRM-GC_HQ 009 50 51 001

All Africa Students Union (AASU) 009 50 52 000

All Africa Students Union (AASU)_HQ 009 50 52 001

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

(53)

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

Figure

Table Office 003 01 05 001

References

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