Chart of Accounts

JK Consulting Co. LtdSTRUCTURE OF THE NEW CHART OF ACCOUNTS

STRUCTURE OF THE NEW CHART OF ACCOUNTS

,..

HEAD SUB-ORG. BUDGET CONTROL SUB-HEAD

CODE CODE CODE CODE

XXX XXXX XXXX XXXX

TOTAL DIGITS = 15

The new chart of Accounts proposed is a 15 digit Accounts Classification

Code designed to meet GFS (Government Finance Statistics). This will greatly

enhance the quality of information contained in the Financial Statements of

the Federal Government of Nigeria.

Although the code is made' up of 4 constituent parts, it should always be

looked upon as one code.

THREE-WAY CLASSIFICATION POLICY

The following are the general policies employed in the designing of the

classification codes.

The classification codes of Line Ministries, Agencies and Parastatals financial

transactions have been designed to be a three-way classification code

capturing the following information:

Responsibility: - To identify the organizational unit that is accountable.

(Head and Sub-Org. Codes.

Authority:- To identify the appropriation or statute under which the

transaction was undertaken. (Budget Control Codes)

Line item: - To identify either the nature of the expenditure, the source of

the Revenue, or the cause of the increase or decrease to financial claims

JK Consulting Co. Ltd @ OAGF 2009 Page 1

and obligations (in terms of assets and liabilities). (Sub-Head Codes).

Classification by Responsibility - Head

The responsibility classification identifies the organizational unit which is

responsible and accountable for the transaction. A responsibility centre is an

organizational entity headed by a manager who:

has a budget and responsibility to determine resources required;

manages resources according to work plan;

has the responsibility to control costs in relation to results;

has received and exercises authority to initiate expenditures and approve

charges against his or her budget.

The responsibility of classification ranges from the highest managerial level,

where a single official is responsible for a program, to progressively lower

levels of delegated responsibility.

It thereby identifies who is responsible and accountable for spending funds

provided by Parliament at the responsibility centre level.

Features:

The Line Ministry will always use the same head number for Recurrent

Capital, Revenue or Other

The Budget Control will now identify the category of the transaction.

Organizational Structure

035 Ministry of Finance (LMP)

0000 Main Ministry

0050 Nigeria Customs Services

0100 Debt Management Office

0150 Budget Office

0200 Federal Inland Revenue Services

0250 OAGF

035 Ministry of Finance (Parastatals)


0600 Peoples Bank of Nigeria 0601 National Insurance Sup. Board 0602 National Board for Community Banks

Structure of Head Classification Codes

001 - 098 Takes care of Line Ministry / Agencies – Recurrent

099 - 099 Takes care of Service Wide Vote

100 - 100 Takes care of MOFI (Fed. Govt. Investments) only

200 - 200 Takes care of Assets which do not result from Line

Ministries’ operations

400 - 400 Takes care of Liabilities which do not result from Line

Ministries’ operations

Budget Control Codes

Classification by Authority - Budget Control

* Transactions must be classified by authority to enable management within line ministries to maintain records and to report to Parliament on the exercise of the related authorities.

* Authority for Expenditure: To identify the Parliamentary authority (appropriation) under which expenditures are made. This classification is also used to identify controls for executive control.

* Authority for revenue: To identify the Parliamentary authority under which line ministries raise money.

* Authority for revenue: To identify the Parliamentary authority under which line ministries raise money.

* Authority for financial claims and obligations: To identify the Parliamentary authority under which financial claims and obligations were acquired or disposed of, or their balances increased or decreased. These authorities include certain loans, investments and advances.


Objectives of Budget Control Codes

The control codes will be mainly used for control and reporting. Budgetary Control Code will involve controlling expenditure in relation to the spending authority granted by Parliament.

To control costs in relation to plans for operational accomplishment developed by line ministries management in support of the spending authority requested. To verify each financial transaction for availability of funds as appropriated in the Approved Estimate.

To prevent a ministry/agency from incurring expenditure on any item not budgeted for or spending more than the approved budgeted amount.

RECURRENT - PERSONNEL COSTSBudget Control

0110 0120

Description Salaries and Wages Allowances

RECURRENT - GOODS AND NON-PERSONAL SERVICES

Budget Control 0205

0206

0210

0215

0220

0225

0230

0235

0240

0245

0250

Description

Travel and Transport

Travel and Transport (Training) Utilities

Materials and Supplies

Maintenance Services Training

Other Services

Consulting and Professional Services Financial -

General

Fuel and Lubricants

Miscellaneous


RECURRENT - GOODS AND NON-PERSONAL SERVICES

Budget Control 0300 0400 0500

Revenue Budget Control

6000

6100

6200

6300

6400

6500

6600

6700

6800

6900

Description

Loans and Advances Grants and

Contributions

Social Benefits

Description

Statutory allocations

Value Added Tax / Direct Taxes

Licenses and internal revenue Mining

revenue

Fees

Earning and sales

Rent on government properties Interest

and repayments Reimbursements

Miscellaneous revenue

Structure of Budget Control Classification Codes

0001

1000

6000

7000

8000

9000

0999

5999

6999

7999

8999

9999

Takes care of Recurrent Expenditure Takes

care of Capital Expenditure Takes care of

Revenue

Takes care of Assets

Takes care of Liabilities

Takes care of Service Wide Vote


Classification by Sub-Head The sub head classification identifies:

* * *

In the case of expenditures, the types of goods or services acquired; In the case of revenue, the source of the receipts; and In the case of non-budgetary transactions, the causes of increase or decrease to the financial claims and obligations

Transactions by sub heads are required not only for managerial control at the operating level, but also to facilitate cost and economic analysis at the government level, since they provide data on the effects of government expenditures on the national economy.

Materials and Supplies -Budget Control 0215

Sub Head for materials and supplies budget control 0301 Office materials and supplies.

0302 Library books, magazines and newspapers

0303 Computer materials and supplies

0304 Printing of non security documents

0305 Printing of security documents

0306 Drugs and medical supplies

0307 Field materials and supplies

0308 Uniforms and other clothing

0309 Food stuff supplies

0310 Teaching aids materials

0399 Other materials and supplies


Special Feature of Capital Expenditure

1.1 Recurrent Items in Capital Expenditure

This concept is in line with GFS (Government Finance Statistics) standard of

reporting. The implementation of this concept will enable the Federal

Government to ascertain the actual cost of a project (Capital Expenditure) at

any point in time.

Where direct labour is used in the execution of a project, these classification

codes become more relevant.

1.2 It is Important to Understand the Principles Involved:

These classification codes have been standardized.

Not all classification codes are relevant to every ministry/agency.

Individual Ministries/Agencies should make use of those classification

codes that are relevant to them.

1.3 Capital Contribution to Parastatals:

All capital contribution to parastatals is to be made through Budget Control

Classification Code 1009. This code will not change as in the case of

Ministries, Agencies and Extra-Ministerial Departments.

1.4 The Way Forward in Year 2005 with regard to Capital Expenditure and

Year 2005 Budget Exceptions

Budget Control - Capital

Every capital project will be given a capital budget control that will be unique

to the Head, Organization.

Example OAGF (Line ministry 035, organization 0250)

035 0250 1001 xxxx Purchase of Computers

035 0250 1002 xxxx Construction of new office


The budget will be controlled by the project numbers 1001 and 1002. On every transaction, the xxxx will be replaced by a recurrent sub head or a newly created capital sub head. Thus giving the detail of the economic spending on the capital project.

New Capital Sub- Head Sub Head

Category 2000 2100 2200 2300 2400 2500

Every category has detailed sub heads. Example is-as follows:

Transport Equipment - Category 2000 Sub Head 2001 Road motor vehicle 2002 See Boats 2003 Aircrafts 2004 Railways 2005 Other transport equipment

2.0 Exceptions in year 2005 Budget On a temporary basis for 2005, a special budget control (0800). and a sub head category (9000) for undistributed recurrent projects has been created

Example Ministry of Finance

035 0000 0800 9001 Finance Reform Programme

Expenses for those projects will be coded as above even if economic expenditures are for travel, training or other types of expenses. For 2006, all recurrent projects must be detailed by sub-heads.

3.0 Cash Transfer Classification Code Cash Transfer Classification code is usually a Below-the-line Classification Code issued to a Ministry/Department by the OAGF to enable the Ministry/ Department record and retire the movement/transfer of funds from one bank account to another or from the main Ministry to its State Offices and Departments or Vice-Versa where such Financial Transaction is not in itself


Description Transport equipment Purchase of furniture and equipment Acquisition of land and buildings Major rehabilitation / repairs Infrastructure - roads Infrastructure - Others

the final expenditure. Examples are:-a. Closing Bank Account and Transferring the balance to another Bank account.

b. All Cash Backing of AlEs issued to State Offices/Department who in turn renders Account to the OAGF directly or indirectly through FPO by means of rendition of Monthly Transcript.

c. Presently, most Ministry/Departments classified such Financial Transactions in error as Above -the line Expenditure in their books as well as in their Transcript of Accounts, thus leading to double counting of expenditure when all the several returns received by the OAGF are consolidated.

Note: that it is important that funds receiving Ministry/Extra-Ministerial Dept. knows the source of their funding and all such-funds should be treated in their Cash Book and Transcript of Accounts by recognizing the Cash Transfer Code of the fund transferring Ministry/Extra-Ministerial Dept.

4.0 Sources of Classification Code: It is the absolute responsibilities of the Office of the Accountant-General of the Federation to issue classification code to all Ministries/Extra Ministerial Departments. Thus, the accounting officer of individual Ministries/Extra Ministerial Department should request in writing from the OAGF classification codes for all newly approved lines of expenditure as contained in the approved annual budget estimates relating to the ministry.

The attached Appendices are for perusal and comprehension:

Appendix I

Appendix II

Appendix III

Standardised recurrent expenditure budget control and sub-head codes

Standardised capital expenditure budget control and sub-head codes Standardised revenue budget control and sub-head codes.


MAIN REPORT 1

LIST OF MINISTRIES / AGENCIES THAT RENDER RETURNS OF ACCOUNTS TO OAGF(THOSE FUNDED ON DETAILED RECURRENT BUDGET)

S/N HEADS SUB ORG. DESCRIPTION REMARMS

1 020 0000 State House 20 The Presidency2 020 0050 Presidential Air Fleet "3 020 0100 Office of the Vice-President "4 020 0150 National Boundary Commission "5 020 0250 State Protocol "6 020 0300 Office of the SGF "7 020 0350 National Planning Commission "8 020 0400 Federal Office of Statistics "9 020 0000 NAPEP "

10 021 0050 Main - Management 21 National Assembly11 021 0100 Senate "12 021 0200 House of Representatives "13 021 0000 National Assembly Service Commission "14 022 0000 Main Ministry 22 State and Local Govt. Affairs15 023 0050 Main Ministry 23 Police Affairs16 023 0000 Police Form. And Commands "17 024 0000 Main Ministry 24 Women Affairs

18 025 0000 Main Ministry 25 Agriculture and Natural Resources

19 026 0000 Main office26 Auditor General for the Federation

20 027 0050 National Judicial Council - Abuja 27 Judiciary21 027 0100 Supreme Court of Nigeria "22 027 0150 Court of Appeal "23 027 0200 Federal high Court - Lagos "24 027 0250 High Court of Justice - F.C.T. Abuja "25 027 0300 Sharia Court of Appeal - abuja "26 027 0350 Customary Court of Apeal - Abuja "27 027 0400 National Industrial Court "28 027 0450 National Judicial Institute - Abuja "29 027 0500 Jud. Service Committee - F.C.T. Abuja "

30 027 0000Federal Judiciary Service Comm. - Abuja "

31 028 0000 Main Office - ICPC 28 ICPC

32 029 0000 Main Ministry - Water Resources29 Water Resources and Rural Dev.

33 030 0050 Main Ministry - Defence 30 Defence34 030 0100 Defence Headquarters (DHQ) "35 030 0100 Nigerian Army "


OFFICE OF THE ACCOUNTANT-GENERAL OF THE FEDERATIONFederal Ministry of Finance

MAIN REPORT 3

STANDARDIZED RECURRENT EXPENDITURE BUDGET CONTROL AND SUB·HEAD CODES (TO BE USED BY ALL MINISTERIES/AGENCIES)

HEAD SUB-ORG BGT CONT SUB HD DESCRIPTION

0100 0001 PERSONNEL COSTS (MAIN)· GENERAL 0110 0010 SALARIES & WAGES - GENERAL 0110 0011 BASIC SALARY 0110 0012 SALARY ARREARS 0110 0013 OVER TIME PAYMENTS 0120 0020 ALLOWANCES· GENERAL 0120 0021 REGULAR ALLOWANCES 0120 0022 NON-REGULAR ALLOWANCES 0120 0023 FOREIGN SERVICE ALLOWANCES 0120 0024 SOCIAL CONTRIBUTION 0200 0100 GOODS AND NON-PERSONAL SERVICES - GENERAL 0205 0110 TRAVELS & TRANSPORT - GENERAL 0205 0111 LOCAL TRAVELS & TRANSPORT 0205 0112 INTERNATIONAL TRAVELS & TRANSPORT 0206 0120 TRAVELS & TRANSPORT (TRAINING) - GENERAL 0206 0121 LOCAL TRAVELS & TRANSPORT 0206 0122 INTERNATIONAL TRAVELS & TRANSPORT 0210 0200 UTILITIES '- GENERAL 0210 0201 ELECTRICITY CHARGES 0210 0202 TELEPHONE CHARGES 0210 0203 INTERNET ACCESS CHARGES 0210 0204 SATELLITES BROADCASTING ACCESS CHARGES 0210 0205 WATER RATES 0210 0206 SEWERAGE CHARGES 0210 0207 LEASED COMMUNICATION LINE(S) 0210 0299 OTHER UTILITY CHARGES 0215 0300 MATERIALS & SUPPLIES - GENERAL 0215 0301 OFFICE MATERIALS & SUPPLIES 0215 0302 LIBRARY BOOKS & PERIODICALS 0215 0303 COMPUTER MATERIALS & SUPPLIES 0215 0304 PRINTING OF NON SECURITY DOCUMENTS 0215 0305 PRINTING OF SECURITY DOCUMENTS 0215 0306 DRUGS & MEDICAL SUPPLIES 0215 0307 FIELD MATERIALS & SUPPLIES 0215 0308 UNIFORMS & OTHER CLOTHING 0215 0309 FOOD STUFF SUPPLIES 0215 0310 TEACHING AIDS MATERIALS 0215 0399 OTHER MATERIALS & SUPPLIES

- 0220 0400 MAINTENANCE SERVICES - GENERAL 0220 0401 MAINTENANCE OF MOTOR VEHICLES 0220 0402 MAINTENANCE OF SEA BOATS 0220 0403 MAINTENANCE OF AIR CRAFTS

- 0220 0404 MAINTENANCE OF RAILWAY VEHICLES 0220 0405 MAINTENANCE OF OFFICE FURNITURE 0220 0406 MAINTENANCE OF BUILDING - OFFICE 0220 0407 MAINTENANCE OF BUILDING - RESIDENTIAL 0220 0408 MAINTENANCE OF OTHER INFRASTRUCTURES 0220 0409, MAINTENANCE OF OFFICE EQUIPMENTS


0220 0410 MAINTENANCE OF COMPUTERS & IT EQUIPMENTS 0220 0411 MAINTENANCE OF PLANTS/GENERATORS 0220 0499 OTHER MAINTENANCE SERVICES 0225 0500 TRAINING - GENERAL 0225 0501 LOCAL TRAIN'ING 0225 0502 INT'L TRAINING 0230 0600 OTHER SERVICES - GENERAL 0230 0601 SECURITY SERVICES 0230 0602 CLEANING & FUMIGATION SERVICES 0230 0603 OFFICE ACCOMMODATION RENT 0230 0604 RESIDENTIAL ACCOMMODATION RENT 0230 0605 SECURITY VOTE (INCLUDING OPERATIONS) 0235 0700 CONSULTING AND PROFESSIONAL SERVICES 'GENERAL 0235 0701 FINANCIAL CONSULTING


OFFICE OF THE ACCOUNTANT-GENERAL OF THE FEDERATION Federal Ministry of Finance

MAIN REPORT 3

STANDARDIZED RECURRENT EXPENDITURE BUDGET CONTROL AND SUB-HEAD CODES (TO BE USED BY ALL MINISTERIES/AGENCIES)

STANDARDIZED RECURRENT EXPENDITURE BUDGET CONTROL AND SUB-HEAD CODES (TO BE USED BY ALL MINISTRIES / AGENCIES)

0235 0702 INFORMATION TECHNOLOGY CONSULTING 0235 0703 LEGAL SERVICES 0235 0704 ENGINEERING SERVICES0235 0705 ARCHITECTURAL SERVICES 0235 0706 SURVEYING SERVICES 0235 0/99 OTHER PROFESSIONAL SERVICES 0240 0800 FINANCIAL - GENERAL 0240 0801 BANK CHARGES 0240 0802 INTEREST ON LOANS & OVER DRAFT 0240 0803 INSURANCE CHARGES J PREMIUM 0245 0900 FUEL & LUBRICANTS· GENERAL 0245 0901 MOTOR VEHICLE FUEL COST 0245 0902 AIR CRAFT FUEL COST 0245 0903 SEA BOAT FUEL COST 0245 0904 LOCOMOTIVE FUEL COST 0245 0905 GENERATOR FUEL COST

- 0245 0906 COOKING GAS/FUEL COST 0245 0999 OTHER FUEL COST 0250 1000 MISCELLANEOUS 0250 1001 REFRESHMENT & MEALS 0250 1002 HONORARIUM & SITTING ALLOWANCE PAYMENTS

-. -- 0250 1003 PUBLICITY & ADVERTISEMENTS - 0250 1004 MEDICAL EXPENDITURE

0250 1005 FOREIGN SERVICE SCHOOL FEES PAYMENTS 0250 1006 POSTAGES & COURIER SERVICES 0250 1007 WELFARE PACKAGES 0250 1008 SUBSCRIPTIONS TO PROFESSIONAL BODIES 0250 1009 SPORTING ACTIVITIES 0250 1099 OTHER MISCELLANEOUS EXPENSES 0300 1100 LOANS & ADVANCES - GENERAL 0300 1101 MOTOR VEHICLE ADVANCES 0300 1102 BICYCLE ADVANCES 0300 1103 REFURBISHING LOAN 0300 1104 FURNITURE LOAN 0300 1105 HOUSING LOAN 0400 1200 GRANTS & CONTRIBUTION - GENERAL 0400 1201 CONTRIBUTION TO LOCAL ORGANIZATIONS 0400 1202 CONTRIBUTION TO FOREIGN ORGANIZATIONS 0400 1203 GRANTS TO GOVT. OWNED COMPANIES 0400 1204 INSTITUTIONAL GRANTS


0400 1205 SCHOLARSHIP AWARD / GRANTS0500 1300 SOCIAL BENEFITS – GENERAL0500 1301 GRATUITY0500 1302 PENSION0500 1303 DEATH BENEFITS0700 1400 CONTRIBUTIONS AND SUBVENTIONS TO PARASTATALS0700 0011 BASIC SALARY0700 0021 NON-REGLAR ALLWANCES0700 0022 REGULAR ALLOWANCES0700 0024 SOCIAL CONTRIBUTION0700 1401 CONTRIBUTION TO PARASTATALS & AGENCIES FOR OVERHEADS0900 1500 CONSOLIDATED REVENUE FUND CHARGES – GENERAL0910 1510 CONSOLIDATED REVENUE FUND CHARGES (PERSONNEL) - GENERAL0910 0011 BASIC SALARY0910 0021 REGULAR ALLWANCES0910 0022 NON-REGULAR ALLOWANCES

0910 0024 SOCIAL CONTRIBUTION0920 1520 CONSOLIDATED REVENUE FUND CHARGES (OVERHEAD) – GENERAL0920 1521 CONTINGENCY FUNDS RESERVES0920 1522 SINKING FUND FOR JUDGMENT DEBTS0920 1523 INTEREST – INTERNAL PUBLIC DEBT0920 1524 INTEREST – EXTERNAL PUBLIC DEBT



MAIN REPORT 3


HEAD SUB ORG BGT CONT SUB HD DESCRIPTION CLEARING ACCOUNTS CLASSIFICATION CODE (BTL )

7000 6000 CASH BALANCES - GENERAL 7000 6010 CASH TRANSFER - OAGF FUNDS 7000 6020 CASH ACCOUNT 7000 6030 CASH TRANSFERS 7000 6040 IMPREST ACCOUNT 7100 6100 ADVANCES-GENERAL 7100 6101 PERSONAL ADVANCES

NOTE: 1) ALL CLASSIFICATION CODES NAMED GENERAL ARE ONLY SUMMARIZATION ACCOUNTS CODES. THUS, NO

POSTING IS ALLOWED TO THESE CLASSIFICATION CODES.

POSTINGS CAN ONLY BE MADE TO THE DETAILED ACCOUNTS CLASSIFICATION CODES

2) NOT ALL CLASSIFICATION CODES ARE RELEVANT TO ALL MINISTRIES. THUS, MINISTRIES ARE EXPECTED TO MAKE USE OF THOSE ACCOUNTS CLASSIFICATION CODES THAT ARE RELEVANT TO THEM.

KEY:

HEAD

SUB-ORG.

BGT. CONT.

SUB-HD

THE HEAD CODE REPRESENTS THE MINISTRY (E.g . MIN. OF FINANCE)

THE SUB-ORGANISATION CODE REPRESENTS THE EXTRA MINISTERIAL DEPARTMENT,AGENCY OR PARASTATAL WITHIN THE MINISTRY (E.g .OAGF IN MIN. OF FINANCE)

BUDGET CONTROL CODE REPRESENTS THE STATUTORY APPROVAL TO INCUR EXPENDITURE. IT ALSO CONTROLS THE MAXIMUM AMOUNT EXPENDABLE IN RELATION TO BUDGETED AMOUNT.

SUB-HEAD CODE REPRESENTS THE EXPENDITURE LINE ITEM WHICH IS STANDARDIZED FOR USE BY ALL MINISTRIES, EXTRA-MIN. DEPARTMENTS AND AGENCIES



MAIN REPORT 3


HEAD SUB-ORG

BGT CONT SUB HD DESCRIPTION

1001 WAGES SALARIES - GENERAL 1001 0011 BASIC SALARY 1001 0012 SALARY ARREARS 1001 0013 OVER TIME PAYMENTS 1001 BENEFITS AND ALLOWANCES· GENERAL 1001 0021 REGULAR ALLOWANCES 1001 0022 NON-REGULAR ALLOWANCFS 1001 0023 SOCIAL CONTRIBUTION 1001 GOODS AND NON-PERSONAL COSTS· GENERAL 1001 0111 LOCAL TRAVELS & TRANSPORT 1001 0112 INTERNATIONAL TRAVELS & TRANSPORT 1001 0121 LOCAL TRAVELS & TRANSPORT - TRAINING 1001 0122 INTERNATIONAL TRAVELS & TRANSPORT - TRAINING 1001 0201 ELECTRICITY CHARGES 1001 0202 TELEPHONE CHARGES 1001 0203 INTERNET ACCESS CHARGES 1001 0204 SATELLITES BROADCASTING ACCESS CHARGES 1001 0205 WATER AND SEWERAGE CHARGES 1001 0206 SEWERAGE CHARGES 1001 0207 LEASED COMMUNICATION LINErS) 1001 02t*) OTHER UTILITY CHARGES 1001 0301 OFFICE MATERIALS & SUPPLIES 1001 0302 LIBRARY BOOKS & PERIODICALS 1001 0303 COMPUTER MATERIALS & SUPPLIES 1001 0304 PRINTING OF NON SECURITY DOCUMENTS 1001 0305 PRINTING OF SECURITY DOCUMENTS 1001 0306 DRUGS & MEDICAL SUPPLIES 1001 0307 FIELD MATERIALS & SUPPLIES 1001 0308 UNIFORMS & OTHER CLOTHING 1001 0309 FOOD STUFF SUPPLIES 1001 0310 TEACHING AIDS MATERIALS 1001 0399 OTHER MATERIALS & SUPPLIES 1001 0401 MAINTENANCE OF MOTOR VEHICLES 1001 0402 MAINTENANCE OF SEA BOATS 1001 0403 MAINTENANCE OF AIR CRAFTS 1001 0404 MAINTENANCE OF RAILWAY VEHICLES 1001 0405 MAINTENANCE OF OFFICE FURNITURE 1001 0406 MAINTENANCE OF BUILDING - OFFICE 1001 0407 MAINTENANCE OF BUILDING - RESIDENTIAL 1001 0408 MAINTENANCE OF OTHER INFRASTRUCTURES 1001 0409 MAINTENANCE OF OFFICE EQUIPMENTS 1001 0410 MAINTENANCE OF COMPUTERS & IT EOUIPMENTS 1001 0411 MAINTENANCE OF PLANTS/GENERATORS


1001 0499 OTHER MAINTENANCE SERVICES 1001 0501 LOCAL TRAINING 1001 0502 INn TRAINING 1001 0601 SECURITY SERVICES 1001 0602 CLEANING & FUMIGATION SERVICES 1001 0603 OFFICE RENT 1001 0604 RESIDENTIAL ACCOMMODATION RENT 1001 0701 FINANCIAL CONSULTING 1001 0702 INFORMATION TECHNOLOGY CONSULTING 1001 0703 LEGAL SERVICES 1001 0704 ENGINEERING SERVICES 1001 0705 ARCHITECTURAL SERVICES 1001 0706 SURVEYING SERVICES 1001 0799 OTHER PROFESSIONAL SERVICES 1001 0801 BANK CHARGES 1001 0802 INTEREST ON LOANS & OVER DRAFT 1001 0803 INSURANCE CHARGES 1001 0901 MOTOR VEHICLE FUEL COST 1001 0902 AIR CRAFT FUEL COST 1001 0903 SEA BOAT FUEL COST 1001 0904 RAILWAY VEHICLE FUEL COST 1001 0905 GENERA TOR FUEL COST 1001 0906 COOKING GAS/FUEL COST 1001 0999 OTHER FUEL COST 1001 1001 REFRESHMENT & MEALS 1001 1002 HONORARIUM & SITTING ALLOWANCE PAYMENTS 1001 1003 PUBLICITY & ADVERTISEMENTS 1001 1004 MEDICAL EXPENDITURE 1001 1005 FOREIGN SERVICE SCHOOL FEES PAYMENTS 1001 1006 POSTAGES & COURIER SERVICES 1001 1007 WELFARE PACKAGES 1001 1008 SUBSCRIPTIONS TO PROFESSIONAL BODIES 1001 1009 SPORTING ACTIVITIES 1001 1099 OTHER MISCELLANEOUS EXPENSES 1001 2000 TRANSPORT EQUIPMENT· GENERAL 1001 2001 ROAD MOTOR VEHICLE 1001 2002 SEA BOATS 1001 2003 AIR CRAFTS 1001 2004 RAILWAYS 1001 2099 OTHER TRANSPORT EQUIPMENT 1001 2100 PURCHASE OF FURNITURE & EQUIPMENT· GENERAL 1001 2101 PURCHASE OF OFFICE FURNITURE 1001 2102 PURCHASE OF RESIDENTIAL FURNITURE 1001 2103 COMPUTER EQUIPMENTS



MAIN REPORT 4STANDARDIZED CAPITAL EXPENDITURE BUDGET CONTROL AND SUB·HEAD CODES

(TO BE USED BY NIGERIAN CUSTOM SERVICE)11001 2104 COMMUNICATION EQUIPMENTS 11001 2105 TRAINING EQUIPMENTS 11001 2106 PURCHASE OF TEACHING AIDS {LABORATORY EQUIPMENTS 11001 2107 PURCHASE OF MEDICAL EQUIPMENTS 11001 2108 INDUSTRIAL MACHINERIES & EQUIPMENTS 11001 2109 FIRE FIGHTING EQUIPMENTS 11001 2110 PURCHASE OF OFFICE EQUIPMENTS 11001 2111 PURCHASE OF RESIDENTIAL EQUIPMENTS 11001 2112 PURCHASE OF MILITARY {PARA-MILITARY HARDWARES

11001 2113 PURCHASE OF KITCHEN EQUIPMENTS 11001 2199 OTHER COMMERCIAL {INDUSTRIAL EQUIPMENTS 11001 2200 ACQUISITION OF LAND & BUILDINGS· GENERAL 11001 2201 PURCHASE OF LAND 11001 2202 PURCHASE { CONSTRUCTION OF OFFICES 11001 2203 PURCHASE {CONSTRUCTION OF STAFF QUARTERS 11001 2204 PURCHASE / CONSTRUCTION OF SPORTING FACILITIES 11001 2205 PURCHASE / CONSTRUCTION OF PRISONS 11001 2206 PURCHASE / CONSTRUCTION OF MEDICAL / HEALTH CENTERS 11001 2207 PURCHASE { CONSTRUCTION OF SCHOOL BUILDINGS 11001 2299 PURCHASE / CONSTRUCTION OF OTHER PUBLIC BUILDINGSIINFRASTRUCTURES 11001 2300 REHABILITATION / REPAIRS· GENERAL 11001 2301 REHABILITATION OF OFFICES 11001 2302 REHABILITATION OF STAFF QUARTERS 11001 2303 REHABILITATION OF SPORTING FACILITIES 11001 2304 REHABILITATION OF PRISONS 11001 2305 REHABILITATION OF MEDICAL! HEALTH CENTERS' 11001 2306 REHABILITATION OF SCHOOL BUILDINGS 11001 2307 REHABILITATION OF ROADS/BRIDGES 11001 2308 REHABILITATION OF STREET LIGHTS 11001 2309 REHABILITATION OF TRAFFIC LIGHTS 11001 2310 REHABILITATION OF HYDROPOWER 11001 2311 REHABILITATION OF POWER GENERATING PLANTS 11001 2312 REHABILITATION OF WATER SUPPLY PLANTS 11001 2313 REHABILITATION OF RAILWAY LINES 11001 2314 REHABILITATION OF AIRPORT RUNWAYS 11001 2315 REHABILITATION OF SEA PORTS 11001 c2316 REHABILITATION OF INLAND WATER WAYS 11001 2399 REHABILITATION OF OTHER PUBLIC BUILDINGSIINFRASTRUCTURES 11001 2400 INFRASTRUCTURE ROADS· GENERAL 11001 2401 CONSTRUCTION OF ROADS 11001 2402 CONSTRUCTION OF BRIDGES 11001 2500 INFRASTRUCTURE OTHERS· GENERAL 11001 2501 HYDROPOWER 11001 2502 POWER GENERATING PLANTS 11001 2503 POWER / ELECTRICITY DISRTIBUTION 11001 2504 ERECTION OF STREET LIGHTS 11001 2505 ERECTION OF TRAFFIC LIGHTS 11001 2506 WATER SUPPLY 11001 2507 CONSTRUCTION OF RAILWAY LINES 11001 2508 CONSTRUCTION OF AIRPORT RUNWAYS 11001 2509 CONSTRUCTION / BUILDING OF SEA PORTS 11001 2510 CONSTRUCTION OF INI A.OJD WATER WAYS 11001 2599 OTRERINFRASTRUCTLJRE 11009 1400 CAPITAL CONTRIBUTION TO PARASTATALS – GENERAL11000 1401 CAPITAL CONTRIBUTION TO PARASTATALS

These codes are for Project 1 only



MAIN REPORT 5

STANDARDISED REVENUE BUDGET CONTROL AND SUB-HEAD CODES (TO BE USED BY ALL MINISTRIES, AGENCIES & FPOs )

HEAD SUB-ORG BGT CONT SUB HD6400 3404 TRADE UNION FEES 6400 3405 PASSPORT FEES 6400 3406 VISA & ALIENS REGISTRATION FEES 6400 3407 TRAVEL CERTIFICATE FEES 6400 3408 POLICE ESCORT & SPECIAL DUTIES FEES 6400 3409 WEIGHTS & MEASURE FEES 6400 3410 ELECTRICAL INSPECTORATE FEES 6400 3411 INSURANCE COMPANIES FEES 6400 3412 RESEARCH TESTING FEES 6400 3413 FEDERAL FILMS CENSORSHIP BOARD FEES 6400 3414 BARRISTER PRACTICING FEES 6400 3415 TRADE TESTING FEES 6400 3416 METEOROLOGICAL SERVICES FEES 6400 3417 CONTRACTOR REGISTRATION FEES 6400 3418 MARRIAGE FEES 6400 3419 ATTESTATION OF BACHELORHOOD & SPINSTERHOOD FEES 6400 3420 PILGRIMS WELFARE FEES 6400 3421 C.ID CLEARANCE CERTIFICATE FEES 6400 3422 PIONEER CERTICATE FEES 6400 3423 PATENT & DESIGNS FEES 6400 3424 ACCREDITATION FEES 6400 3425 DISINFECTION OF PRODUCE FEES 6400 3426 COURT SUMMONS FEES 6400 3427 TENDER FEES 6400 3428 FIRE SAFETY CERTIFICATE FEES 6400 3429 BUSINESS EXPATRIATE QUOTA / RENEWAL FEES 6400 3430 PROFESSIONAL REGISTRATION FEES 6400 3431 ENVIRONMENTAL IMPACT ASSESSMENT FEES 6400 3432 PRIVATE GARDS CERTIFICATE FEES 6400 3433 INTERNATIONAL DRIVING PERMIT FEES 6400 3434 INTERNATIONAL VEHICLE CERTIFICATE FEES 6400 3435 POLICE INFORMATION FEES 6400 3436 BILL BOARD ADVERTISEMENT FEES 6400 3437 DEEDS REGISTRATION FEES 6400 3438 SURVEY FEES 6400 3439 AGENCY FEES 6400 3440 OTHER FEES 6500 3500 EARNINGS AND SALES: GENERAL 6500 3501 SALES OF JOURNAL & PUBLICATIONS 6500 3502 SALES OF CUSTOMS' TARIFF BOOK 6500 3503 SALES OF ID CARDS 6500 3504 SALES OF STORES 6500 3505 SALES OF VACCINES 6500 3506 SALES OF BILLS OF ENTRIES FORMS 6500 3507 SALES OF CONSULTANCY REGISTRATION FORMS 6500 3508 SALES OF IMPROVED SEEDS/CHEMICAL 6500 3509 PROCEEDS FROM SALES OF FARM PRODUCE 6500 3510 PROCEEDS FROM SALES OF GOODS BY PUBLIC AUCTIONS 6500 3511 PROCEEDS FROM SALES OF GOVT. VEHICLES 6500 3512 EARNINGS FROM CONSULTANCY SERVICES 6500 3513 EARNINGS FROM LABORATORY SERVICES


6500 3514 EARNINGS FROM HIRE OF PLANTS & EQUIPMENT 6500 3515 EARNINGS FROM THE USE OF GOVT. VEHICLES 6500 3516 EARNINGS FROM THE USE OF GOVT. HALLS 6500 3517 EARNINGS FROM TOLLS OF EXPRESSWAY 6500 3518 OTHER EARNINGS 6600 3600 RENT ON GOVERNMENT PROPERTIES 6600 3601 RENT ON FEDERAL GOVT. LAND 6600 3602 RENT ON FEDERAL GOVT.QUARTERS 6600 3603 RENT ON FEDERAL GOVT.OFFICES 6600 3604 RENT ON FEDERAL GOVT BUILDINGS 6600 3605 RENT ON CONFERENCE CENTRES 6600 3606 RENT ON OIL PLOT & AERODROMES 6600 3607 RENT ON BUILDING AT AERODROMES 6600 3608 RECOVERY OF HOUSING SCHEME (MORTGAGE) 6600 3609 RENTS & PREMIUM ON THE ALLOCATION OF LAND 6600 3610 RENTS OF PLOTS & SITES SERVICES PROGRAMME 6600 3611 LEASE RENTAL 6600 3612 OTHER RENT


MAIN REPORT 5


HEAD SUB ORG BGT CONT SUB HD DESCRIPTION CLEARING ACCOUNTS CLASSIFICATION CODE (BTL )

7000 6000 CASH BALANCES - GENERAL 7000 6010 CASH TRANSFER - OAGF FUNDS 7000 6020 CASH ACCOUNT 7000 6030 CASH TRANSFERS 7000 6040 IMPREST ACCOUNT 7100 6100 ADVANCES-GENERAL 7100 6101 PERSONAL ADVANCES

NOTE:

ALL CLASSIFICATION CODES NAMED GENERAL ARE ONLY SUMMARIZATION ACCOUNTS CODES. THUS, NO POSTING IS ALLOWED TO THESE CLASSIFICATION CODES.


POSTINGS CAN ONLY BE MADE TO THE DETAILED ACCOUNTS CLASSIFICATION CODES

KEY: HEAD THE HEAD CODE REPRESENTS THE MINISTRY (E.g . MIN. OF FINANCE)

HEAD ALL HEADS 100 AND 200 ARE NOT RELEVANT TO MINISTRIES, THUS THESE HEADSARE ONLY RELEVANT TO OAGF FOR CONSOLIDATION

SUB-ORG THE SUB-ORGANISATION CODE REPRESENTS THE EXTRA MINISTERIAL DEPARTMENT,AGENCY OR PARASTATAL WITHIN THE MINISTRY (Eg, OAGF IN MIN. OF FINANCE)

SUB-HD SUB-HEAD CODE REPRESENTS THE EXPENDITURE LINE ITEM WHICH IS STANDARDIZED FOR USE BY ALL MINISTRIES, EXTRA-MIN. DEPARTMENTS AND AGENCIES


Documents

Chart of Accounts