Chart of Accountsinotes.bvi.gov.vg/portal/home.nsf/vImagesW/Chart+of...2015/03/04 · Dewey Decimal system that public libraries the world over have used to file non-fiction books

Chart of Accounts

The Government of the Virgin

Islands

Treasury Department

Ministry of Finance

The Government of the Virgin Islands – Chart of Accounts

05/03/2015 Govt of the VI – Chart of Accounts Page 2

GOVERNMENT OF THE VIRGIN ISLANDS – CHART OF

ACCOUNTS

I. Introduction

A. Purpose of the Chart of Accounts

B. Structure of the new Chart of Accounts

C. Relationship to GFS 2001 and the primary reports of government

D. Thresholds for Capitalisation

E. Relationship between the old CoA and the new CoA

(temporary section to be deleted in 2014)

II. Fund Segment

III. Organisation (Consolidated Fund) Segment

IV. Projects (Development Fund) Segment

V. Economic Segment

ASSETS

LIABILITIES

FUND BALANCES

REVENUE

EXPENSES

VI. Location Segment

VII. Functional Segment

VIII. Source of funds Segment

Appendix A Examples of Typical Entries using the Chart of Accounts

Appendix B Mapping the Old Accounts to the New Accounts

(temporary section to be deleted in 2014)

REVENUE

RECURRENT EXPENSES

Constitutionally Established

Governor’s Group

Premier’s Office

Ministry of Finance

Ministry of Natural Resources and Labour

Ministry of Education, Culture and Youth Affairs

Ministry of Health and Social Development

Ministry of Communication and Works

Administrative

CAPITAL PROJECTS



I. Introduction

A. Purpose of the Chart of Accounts (CoA)

The International Federation of Accountants defines a Chart of Accounts (CoA) as: “a

systematic coding system for the classification and coding of transactions and events within the

accounting system.” It is the key that lets any reader find any information about any financial

transaction [or any set of them]. It has been described as the financial records equivalent of the

Dewey Decimal system that public libraries the world over have used to file non-fiction books

by author, subject, etc.

The objective of the CoA is to provide financial information for multiple uses both within and

outside government. The classification system includes separate segments that identify source

of funds, organisation, and economic object, and this account structure is incorporated into

budgeting and accounting operations to provide consistent information. In the same way

anyone can ask a librarian to find a book by knowing either subject or author, any citizen or

other user of the CoA can find the information they seek to know about BVI finances by who

spent it, what it bought, what type of government aim was served, if any donor was involved,

etc. Each transaction is recorded once, yet becomes available for multiple types of analysis

because of the uniform application of this multi-segmented Chart of Accounts.

The CoA (the entire account structure) provides the framework for financial planning, resource

allocation, management control, accounting, reporting and evaluation of government operations.

The CoA is the means by which all financial transactions are coded and recorded within the

government accounting system (JDE). Each code has a unique definition so that anyone

recording transactions or reviewing reports will uniformly understand transactions. To assure

that all staff dealing with financial matters can handle the various classification elements and

codes, they are included in this manual, and training will be given periodically. Any changes to

the CoA will be handled in a transparent and uniform manner [also explained later in the

document and training].

The CoA further represents a systematic approach to classifying all financial stocks and flows.

It is a mechanism through which financial information is captured, processed and reported on,

and will:

allow the capture of high level expenditure/revenue information for appropriation

control;

allow the capture of detailed expenditure/revenue information for management/internal

control and audit purposes;

provide a framework for recording and reporting on other financial stocks and flows

such as assets and liabilities;

facilitate the production of predefined reports for a variety of user requirements;

facilitate the production of user-defined reports as required;

allow international comparison;

facilitate the production of consolidated and detailed reporting; and

support strategic planning and results-based analysis.



The development of the new CoA is necessitated by the need for reliable, complex, timely

reports on BVI’s financial status as well as the need for fiscal control in budget execution.

Implementation is optimal now because the software system that is used to keep BVI’s financial

records is being upgraded.

With the use of the new CoA, the software will:

Provide information in a summarized form for presentation in Public Accounts;

Meet Ministry of Finance and other central agencies’ requirements for uniformed

classifications of data on a government-wide basis;

Provide detailed information at the Ministry level; and

Comply with Cash-Basis International Public Sector Accounting Standards (IPSAS);

and Government Finance Statistics Manual 2001 developed by the International

Monetary Fund (IMF).

There are a number of core principles for the effective development, implementation and

maintenance of the CoA:

Comprehensiveness. The CoA should be comprehensive enough to capture all the

required/relevant information. The budget classifications should be embedded in (or

harmonized with) the government’s accounting classifications– the accounting and reporting

system should be the primary source of financial information for reporting on budget

execution. The accounting and reporting system will, by its nature, require additional

classification and/or account detail to meet financial management needs and comply with

accounting standards. This modern practice recognizes that budgets are estimates, thus

proposing future expenditures at too detailed a level is spurious accuracy, adding no policy

advantage and requiring that budget execution efforts focus on numerous minor adjustment

approvals, rather than managing for results.

Granularity. The segments and sub-segments of the CoA should be designed to facilitate many

possible (different) combinations of data elements necessary for control and reporting

purposes. Each segment should have sufficient detail to meet all control, accountability,

management, and reporting needs for all stakeholders.

Mutual exclusiveness. The attributes of CoA segments should be defined in a way to make

them mutually exclusive and avoid confusion in transaction posting and reporting.

Non-redundancy. When the purpose of a segment is solely reporting rather than control during

the expenditure process, there is no need for an independent segment in the COA if the

related information could be derived from another segment. Where there are multiple

classifications, it can be useful to explore the relationships between those classifications. For

example, the requirements of the Classifications of the Functions of Government (CoFoG),

an international classification system developed by the UN, can be derived from the

organisational classification.

Internal consistency. The logic applied in designing the hierarchical structure of CoA segments

should be internally consistent. Using a consistent numbering system and structure helps to

make the CoA user-friendly and will reduce the chance of coding errors.

Scalability. The CoA should allow flexibility for future additions and changes as far as possible.

It should provide for capturing additional information in the future, particularly when such



additional information has been anticipated/identified as part of an ongoing PFM reform

program. Providing room for growth, change and future reporting requirements can help

ensure a CoA will be relevant for a long period of time and is able to cope with the changing

needs of the business environment, regulatory requirements and reporting obligations. A

CoA with a well-designed structure and open account range can accommodate future legal

and business requirements.

A Unified framework. Individual accounting units are allowed certain flexibility in developing

their own specific account codes at a more detailed level. However, the CoA should be

unified to ensure that, at a minimum, the information at the aggregate level uses the same

accounting classification.

Future changes to the CoA must ensure adherence to the principles defined above. To this

end, control over the CoA, including changes, will be the responsibility of the Accountant

General who will ensure that any changes are implemented with these principles in mind. A

schedule and requirements will be developed as will training and clarity about when change

suggestions are invited. It is important to note that the CoA should remain relatively stable,

but change whenever not doing so would cause confusion or misrepresentation.

B. Structure of the new Chart of Accounts

Structure of the Chart of Accounts

Fund

Organisation

(Consolidated

Fund) Economic Location Function Source of funds

MMDDCCCC

8 digits

FFFFF

5 digits

Project

(Development

Fund) COOIAA

6 digits

ID

2 digits

FFS

3 digits

TDD

3 digits

MMMPPCC

7 digits



Hierarchical Relationships within the CoA: Lowest Level Budget Control

The above table shows the hierarchy relating to each segment of the CoA. Only four segments

are coded by users. These are: 1) Fund, 2) Organisation, 3) Project (Development), and 4)

Economic.

Location, Function and Source of funds are segments derived through mapping tables based on

their relationships to other segments. The yellow boxes denote the level of each segment at

which budget control takes place. These are hard cash controls, i.e. the budget control

established cannot be exceeded. For additional expenditure to occur, explicit approval is

required through either a virement approval by the Ministry of Finance (MoF) or an advance

warrant. In either case, the budget amount will be increased to reflect the higher level of

approval.

When recording information in the accounting system, this must always occur at the lowest

level of each segment. This is because all the higher levels are derived from the information

captured at the lowest level. It is not possible to derive information at a lower level than the

posting level, because there is no way to determine how it should be broken down. This is

commonly referred to as the level transactions are posted to the general ledger.

The green boxes show the lowest level of each segment used to record transactions in the

accounting system.

Purpose of Each Segment:

Fund – A one-level segment which supports the existing statutory funds. Most government

revenues will be allocated to one fund – the Consolidated Fund. Consequently, this will be the

default fund within the accounting system. Where other funds are required, generally within the

Level Fund Organ.

Project

(Developme

nt Fund)

Economic

Location Function

Source of

funds

1 Fund

(FFFFF)

Ministry

(MM)

Ministry

(MMM)

Class

( C )

Island

(I)

Function

(FF)

Type

(T)

2 Department

(DD)

Project

(PP)

Object

(OO)

District

(D)

Sub-

Function

(S)

Developm

ent Partner

(DD)

3 Component

(CCCC)

Component

(CC)

Intermediate

Reporting

Level

(I)

4 Account

(AA)

5 digits 8 digits 7 digits 6 digits 2 digits 3 digits 3 digits



development fund, structures will be put in place to properly record the receipts and payments

for each fund.

Organisation – A three-level segment describing the budget entities in government. Each

ministry is divided into departments and, where appropriate, departments may be further

divided into separate components. Current organization structures are used. If/when

organisational structures change, this must be coordinated with the Controller of the CoA. The

organisation segment in the Consolidated Fund may be four-digits or eight-digits long (only

where a Component is used).

Project – A segment used only for those activities that are separately funded in the budget or by

external sources to meet a specific objective. Projects normally have a finite life and a budget

defined at the commencement of the project. Projects will be executed under the Development

Fund, and will be capital in nature. Projects may have multiple sources of financing.

Economic – A four-level segment and the main link between budgeting and accounting. Level

one denotes the class of the segment (eg. Assets, Liabilities, Revenues or Expenses). Level two

is the object code. Level three is an intermediate reporting level used to produce additional

consolidated reports for groups of accounts, and Level four is the level of the posting account,

the most detailed level required.

Location – A geographical segment derived through a mapping table which is defined

according to the location of the specific departments, units and/or projects in the organisational

segment.

Function – A segment based on the GFS 2001 CoFoG. This segment is also derived through a

mapping table which is defined according to the specific departments and units in the

organisational segment.

Source of funds – A two-level segment which allows budget entities to control and report on

external financing from development partners. This segment is also derived through a mapping

table. The source of funds is divided into loans and grants in the Development Fund, and then

further divided into specific development partners (e.g. a grant from the Caribbean

Development Bank (CDB)).

C. Relationship to GFS 2001 and the Primary Reports of Government

What is GFS 2001?

Developed by the IMF, the Government Financial Statistics (GFS Manual) provides a uniform

way to classify government financial stocks and flows. While it is an accrual-based structure, it

is readily applicable to all countries irrespective of whether they report on a cash, modified

accrual or full accrual basis.

Why is the economic segment based on GFS 2001?

Designing a country’s new CoA according to GFS 2001 is a useful way of providing a format

for producing the major reports required in budgeting and accounting, including: reporting

against the government budget, fiscal balance report, and a cash-based financial statement

which also accords with international public sector accounting standards (IPSAS).



The Structure of the Economic Segment and Reporting

The above overall structure of the economic segment of the CoA facilitates the Virgin Islands’

reporting requirements. In relation to a well-formulated government budget, the Territory first

estimates its Revenues, then develops a plan for its Recurrent (Expenses) and Capital spending

(Non-financial assets). This allows the calculation of the Government’s surplus or deficit

(coverage of revenues over recurrent and capital spending). The Virgin Islands finances its

deficit (or uses its surplus) through consumption of its financial assets (e.g. cash in bank) or

through borrowing. Thus, when we add these two classes (as per the diagram) the above format

of the economic segment is effectively also the structure of the Government’s budget. It is also

the structure of the fiscal balance report – where the Territory tracks its performance against its

surplus or deficit targets – and also provides the basis for a cash flow financial statement, which

is structured with the components: Operating (revenues and expenses), Investing (non-financial

assets) and Financing cash flows (financial assets and liabilities). A cash-flow financial

statement will be the primary report including annually in accordance with the cash based

IPSAS from 2013 onwards.

D. Thresholds for Capitalisation

The following are the thresholds at which items are capitalised (treated as Non-financial

Assets):

Economic Object Threshold for Capitalisation

Major Equipment

$15,000 or above

Furniture, Fixtures and

Fittings

$15,000 or above

Repairs and Maintenance

$10,000 or above

Where these items are below the threshold for capitalisation, they are to be expensed, using the

appropriate Expense economic codes in the Chart. Where they are at or above the threshold,

they are considered Assets, and should be recorded using the appropriate Asset codes in the

Chart.

1 Revenues

1 Assets

2 Liabilities

3 Fund Balances

4 Revenue

5 Expenses



E. Relationship between the old CoA and the new CoA

As indicated above, the new structure of the CoA enhances capacity to report against the budget

and to produce financial statements in accordance with international standards. This represents

an improvement over the old CoA which did not fulfil many of the principles in CoA design

previously mentioned. Possibly the single most important issue with the old CoA was the fact

that not all government spending was recorded on the basis of its economic nature, which in

turn has undermined the capacity of the Territory to undertake effective economic and statistical

analysis.

A table mapping the old CoA economic segment to the new CoA is at Appendix B. In many

cases, the mapping shows that there is either a one-to-one or many-to-one relationship between

the old structure and the new. However, where an old account was not economic in nature,

instead reflecting a unit, activity or project, these accounts have been removed or located in

another segment, and each Ministry and Department is now required to record the expenditure

according to its economic nature (located in the economic segment of the new CoA).



II. Fund

Fund

Fund(FFFFF)

5 Digits

This is a one-level, five-digit segment that captures information on the statutory funds. The

government’s statutory funds are represented.

01000 Consolidated Fund

02000 Development Fund

03000 Contingency Fund

04000 Emergency/Disaster Fund

05000 Transport Network Improv. (TIF)

06000 Debt Service Fund

07000 Loan Revolving Fund (Pub. Off)

08000 Pension Fund

09000 Reserve Fund

11000 Dormant Accounts Fund

12000 Government Trust Account Fund

13000 Repairs and Renewals Fund

14000 Special Deposits Fund



III. Organisation (Consolidated Fund) Segment Organisation

Ministry

(MM)

Department

(DD)

Component

(CCCC)

8 digits

This three-level, eight-digit segment defines the budget entity and subordinate organisational

structures in each budget entity, as they currently exist. The first level relates to Ministry, with

each Ministry broken down into Departments and, in some cases, Departments are further

broken down into Components. Codes for Components from 1000 to 2999 are Spending Units,

while codes from 3000 to 9999 are activities or other sub-items. For general transactions or

where a Department does not require a breakdown into Components, transactions are coded to

the four-digit Department code.

Ministry Department Component/ Programme

10 Constitutionally Established Bodies 10 00 Constitutionally Established Bodies 11 01

House of Assembly

11 01 3000 BVI/USVI Conference-Friendship 12 02

Cabinet Office

12 02 3001 Computerization 13 03

Off. of the Dir. of Pub. Pros.

14 04

Complaints Commission 14 04 3001 Computerization 15 05

Office of Reg. of Interests

16 06

Human Rights Commission 17 07

Audit

20 Ministries and their Departments 21 Governor's Group 21 08

Governor

21 08 3002 Old Government House 21 08 3003 Commission of Inquiry 21 09

Deputy Governor

21 09 3004 Boundaries Commission 21 09 3005 Public Sector Dev. Programme 21 09 1000 Elections Office 21 09 1001 Archives and Record Management 21 10

Department of Human Resources

21 10 3006 Health and Safety 21 10 3103 EAP & Service Recognition Prog. 21 11

Training

21 11 3104 Training Expenses 21 12

Department of Disaster Manag.

21 12 3007 Work Programme Expenses 21 12 3008 Simulation Exercise 21 12 3009 Emergency Response 21 12 3118 External Programme Support 21 13

Supreme Court




21 13 3010 Contribution EC Supreme Court 21 13 3011 Upkeep of Judges' Residence 21 14

Civil Reg. and Passport Office

21 15

Magistracy 21 15 3010 Court Expenses 21 16

Commercial Court

21 17

Attorney General's Chambers 21 17 3013 Human Rights Commission 21 18

Police

21 18 1002 Detective Special Branch 21 18 1003 K9 Unit 21 18 1004 Forensic Laboratory 21 18 3014 Police Week 21 18 3015 Cadet Corps 21 18 3016 Investigations 21 19

Law Reform Commission

22 Premier's Office and Depts. 22 20

Premier's Office

22 21

BVI Shipping Registry 22 21 3017 Marine Services 22 21 3018 Shipping Registrations 22 21 3019 Safety at Sea Week 22 21 3020 Maintenance of Navig. Aids 22 21 3105 Red Ensign Conference 22 22

Development Planning Unit

22 22 3021 Statistical Expense 22 22 3022 Statistical Surveys 22 23

Immigration

22 23 3001 Computerization 22 23 3023 Repatriation 22 24

Information and Public Rel.

22 24 3024 Special TV Programmes 22 24 1006 Reprographic Unit 22 25

Town and Country Planning

22 25 3025 Development Control 22 25 3026 Development Planning Project 22 25 3001 Computerization 22 26

Trade and Consumer Affairs

22 26 3027 Development of Small Business 22 26 3028 Trade Shows 22 26 3029 Craft Alive 22 27

BVI International Finance Centre

22 28

BVI International Affairs Unit 22 28 1007 BVI London Office 22 28 1021 BVI House Asia

23 Ministry of Finance and Depts. 23 29

Ministry of Finance

23 29 3030 Project Management Expenses 23 29 1008 SME-Regional Office 23 30

Customs

23 30 1003 K9 Unit 23 30 1009 Mobile Task Force 23 30 1022 Caribbean Customs Sports Tournament 23 30 3031 International Customs Day 23 30 3032 CAPS (Customs Declaration Sys.)




23 31

Inland Revenue 23 31 3033 Revenue Assess. and Collect. 23 32

Internal Audit

23 33

Post Office 23 33 3034 Philatelic Bureau Expenses 23 33 3035 New Products and Services 23 33 3036 Express Mail Services 23 33 1010 Airport Cargo Unit 23 34

Treasury

23 35

Department of Info. Tech. 23 35 3001 Computerization

24 Ministry of NR&L and Depts. 24 36

Ministry of Nat. Res. and Labour

24 36 3037 Climate Change 24 36 3038 Anegada Lands Dev. Comm. 24 36 3039 Survey Expenses 24 36 3126 Labour Tribunal 24 37

Agriculture

24 37 3040 Agricultural Exhibitions 24 37 3041 Livestock Maintenance 24 37 3042 Eradication and Pest Control 24 37 1011 Virgin Gorda Substation 24 37 1012 Anegada Substation 24 37 1013 Paraquita Bay Expenses 24 37 1014 Abattoir 24 38

BVI Fishing Complex

24 39

Conservation and Fisheries 24 39 3043 Conservation Expense 24 39 3044 Emergency Response 24 39 3045 Water Quality Monitoring 24 39 3046 Lifeguard Services 24 39 3122 V.I. Birds of Paradise Mgmt. Prog. 24 39 3127 Flamingo Rehab Project 24 40

Labour

24 41

Land Registry 24 42

Survey

Min Prog Sub-Prog Description

Detailed Description

25 Ministry of Education and Culture

25 43

Education Policy, Planning and Administration

25 43 4001 General Administration

Covers general administrative income and costs of Ministry of Education and Culture, and general grants to other government units, excluding HLSCC and festival committees.

25 43 4002 Human Resources Covers costs related to human resource management in Ministry.

25 43 4003 Finance Covers costs related to financial management in Ministry.

25 43 4004 Facilities, Maintenance and Infrastructural Dev Covers recurrent costs associated with maintenance and infrastructure across the Ministry, including school maintenance.

25 43 4005 ICT Support Covers cost of delivering ICT support to schools.

25 43 4006 Education Planning and Policy Research Covers cost of conducting research and planning to strengthen educational sector.

25 43 4007 Student Support Services Covers cost of administering student support services including special education and nutrition services.

25 43 4008 UNESCO Covers administrative and other income and costs of UNESCO activities in the Territory.

25 44

Youth Affairs and Sports

25 44 4001 General Administration Covers administrative income and costs of Youth Affairs and Sports Dept.

25 44 4043 Youth Development Covers income and costs of youth development including putting on youth activities, and grants to youth organisations.

25 44 4044 Sports Services Covers income and costs of sports services including putting on sporting activities, and grants to sporting organisations.

25 45

Education Quality Assurance and Standards

25 45 4009 Teacher Training and Evaluation Covers cost of teacher training programme, professional development seminars, and administering teacher evaluations.

25 45 4010 Curriculum Development, Key Stage Assessments Covers cost of developing the national curriculum and administering assessments and examinations.

25 45 4011 School Accreditation Covers cost of ensuring quality of educational institutions, including school inspections and work towards gaining and maintaining accreditation.

25 46

Pre-Primary and Primary Education

25 46 4012 Early Childhood Education Covers cost of inspecting and licensing early childhood education institutions.

25 46 4013 Alexandrina Maduro Primary Covers operating cost of school, including salaries, and excluding bulk purchase of supplies and school maintenance.

25 46 4014 Althea Scatliffe Covers operating cost of school, including salaries, and excluding bulk purchase of supplies and school maintenance.

25 46 4015 Bregado Flax – Primary Covers operating cost of school, including salaries, and excluding bulk purchase of supplies and school maintenance.

25 46 4016 Claudia Creque – Primary Covers operating cost of school, including salaries, and excluding bulk purchase of supplies and school maintenance.





25 46 4017 Ebenezer Thomas Covers operating cost of school, including salaries, and excluding bulk purchase of supplies and school maintenance.

25 46 4018 Enid Scatliffe Pre-Primary Covers operating cost of school, including salaries, and excluding bulk purchase of supplies and school maintenance.

25 46 4019 Enis Adams Covers operating cost of school, including salaries, and excluding bulk purchase of supplies and school maintenance.

25 46 4020 Eslyn Henley Richiez Learning Centre Covers operating cost of school, including salaries, and excluding bulk purchase of supplies and school maintenance.

25 46 4021 Francis Lettsome Covers operating cost of school, including salaries, and excluding bulk purchase of supplies and school maintenance.

25 46 4022 Isabella Morris Covers operating cost of school, including salaries, and excluding bulk purchase of supplies and school maintenance.

25 46 4023 Ivan Dawson Covers operating cost of school, including salaries, and excluding bulk purchase of supplies and school maintenance.

25 46 4024 Jost Van Dyke Pre- and Primary Covers operating cost of school, including salaries, and excluding bulk purchase of supplies and school maintenance.

25 46 4025 Joyce Samuel Covers operating cost of school, including salaries, and excluding bulk purchase of supplies and school maintenance.

25 46 4026 Leonora Delville Covers operating cost of school, including salaries, and excluding bulk purchase of supplies and school maintenance.

25 46 4027 Robinson O’Neal Covers operating cost of school, including salaries, and excluding bulk purchase of supplies and school maintenance.

25 46 4028 Willard Wheatley Covers operating cost of school, including salaries, and excluding bulk purchase of supplies and school maintenance.

25 46 4030 Interschool Activities and Supplies Covers cost of bulk purchase of supplies and inter-primary school activities including science fair and sports competitions.

25 47

Department of Culture

25 47 4039 Cultural Activities Covers administrative costs of Dept. of Culture, grants to festival committees, and direct costs for putting on cultural activities.

25 47 4040 Cultural Skills Development and Job Creation Covers cost of workshops which promote cultural skills development and creation of jobs in cultural sector.

25 48

Secondary Education

25 48 4031 Alternative Secondary Education Covers cost of alternative secondary education programme for persons receiving secondary education outside school system.

25 48 4032 Elmore Stoutt High School Covers operating cost of school, including salaries, and excluding bulk purchase of supplies and school maintenance.





25 48 4033 Bregado Flax – Secondary Division Covers operating cost of school, including salaries, and excluding bulk purchase of supplies and school maintenance.

25 48 4034 Claudia Creque – Secondary Covers operating cost of school, including salaries, and excluding bulk purchase of supplies and school maintenance.

25 48 4035 Jost van Dyke - Secondary Covers operating cost of school, including salaries, and excluding bulk purchase of supplies and school maintenance.

25 48 4036 V.I. School of Technical Studies Covers operating cost of school, including salaries, and excluding bulk purchase of supplies and school maintenance.

25 48 4030 Interschool Activities and Supplies

Covers cost of bulk purchase of supplies for secondary schools, and inter-secondary school events including debates, science fair and sports competitions.

25 50

Library

25 50 4041 Library Services Covers administrative and operating cost of national libraries.

25 50 4042 Library Outreach Covers cost of library outreach programme including operations of mobile library and workshops.

25 51

Prison

25 51 4045 Residential Services Covers operating cost of prison including providing accommodation and meals for prisoners.

25 51 4046 Rehabilitation and Reintegration Covers cost of rehabilitation and reintegration programme at prison including counselling and training sessions excluding work-preparedness.

25 51 4047 Workforce Training Covers cost of workforce training programme at prison including training sessions relating to work-preparedness.

25 64 Tertiary, Adult and Continuing Education

25 64 4037 HLSCC and Tuition Assistance Covers cost of subventions to the HLSCC, the tuition assistance programme, and local scholarships.

25 64 4038 Overseas Scholarships Covers cost of administration of international scholarships and all international scholarship grants.


26 Ministry of H&SD and Depts. 26 52

Ministry of Health and Social Development

26 52 3071 HIV and Sexual Health 26 52 3072 Drug Rehab. Prog. 26 52 3073 Drugs and Pharm. Prog. 26 52 3074 Public Health Prog. 26 52 1017 Office of Gender Affairs 26 52 1018 Environmental Health 26 52 3117 Autism Programme (Discontinued Dec 2014) 26 52 3123 Family Health 26 52 3124 Safe Haven Transitional Centre 26 53

Adina Donovan Home

26 53 3075 Home Operating Costs 26 53 3076 Recreation Activities 26 54

Solid Waste

26 54 3077 Public Awareness Prog. 26 54 3078 Beautification 26 55

Social Development Department

26 55 3079 Community Development 26 55 3080 Senior Citizens’ Prog. 26 55 3081 Rainbow Children's Home 26 55 3082 Probation and Rehab. Serv. 26 55 3083 Job Placement Programme 26 55 3110 Assistance Grants 26 55 3111 Foster Care 26 55 3112 Disabled Facility 26 55 3113 Domestic Home Care 26 55 3114 Community Centres 26 55 3115 VG Elderly Home 26 55 3117 Autism Programme (Use from Jan 2015) 26 55 3125 Adina Donovan Home

27 Ministry of C&W and Depts. 27 56

Ministry of Comm. and Works

27 56 1019 Electrical Inspections Unit 27 56 1020 Apprenticeship Programme 27 56 1005 City Management Unit 27 57

Facilities Management Unit

27 58

Civil Aviation 27 59

Fire Services

27 60

Water and Sewerage 27 60 3084 Water Connections 27 60 3085 Water Quality Mon. 27 60 3086 Maint. of Water and Sew. Sys. 27 60 3087 Survey Investigations 27 60 3088 Rural Water Supplies 27 60 3089 Maint. of Sew. Sys. CGB 27 60 3090 Leak Detection 27 60 3116 Purchase of Desalinated Water 27 61

Department of Motor Vehicles

27 62

Public Works 27 62 3091 Maint. Roads/Bridges-VG/Aneg 27 62 3092 Maint. of Roads/Bridges 27 62 3093 Maint. of Drains/Ghuts 27 62 3094 Stores Overhead Expenses 27 62 3095 Workshop Operations



27 62 3096 Special Works Programme 27 63

Telephone Services Management

27 63 3097 Technical Support 27 63 3098 Telecommunication Expenses

40 Administrative 41 Pensions and Gratuities 41 00 Pensions and Gratuities 41 00 3099 Pensions and Gratuities

42 Miscellaneous 42 00 Miscellaneous 42 00 3100 Miscellaneous

43 Public Debt 43 00 Public Debt 43 00 3101 Public Debt

44 Contributions to Fund 44 00 Contributions to Fund 44 00 3102 Contributions to Fund

IV. Projects (Development Fund) Project

Ministry (MMM)

Project (PP)

Component (CC)

4 digits

The project segment (Development Fund) is a seven-digit, three-level segment. This segment is

used to allocate a unique number or identifier to each capital project. These projects may be

funded by internal or external sources, through development partners or a public private

partnership (PPP), or be a combination of internal and external funding. This segment allows

each project budget to be defined, financing to be quarantined, and for the accounting system to

provide specific reports for each project separately (or collectively if required). Certain projects

are further broken down into Components: eg. Governor’s Group Development Projects

includes Archives Repository and Renovation to Government Properties.

Ministry Project

321 Deputy Governor

321 0100 Police Infr. and Development

321 0200 Police Equipment

321 0300 Governor's Group Dev. Proj.

321 0301 Archives Repository

321 0302 Renov. to Government Prop.

322 Premier's Office

322 0100 Queen Elizabeth II Park (CFB)

322 0200 Culinary Arts Centre

322 0300 Tourism Infrastructure Development

322 0400 National Addressing System

322 0500 Premier's Development Projects

322 0501 Historic Sites

322 0502 Basketball Court - 2nd District

322 0503 Greenland Stadium (Local)

323 Ministry of Finance

323 0100 Post Office Infr. Dev. (CFB)

323 0200 Post Office Infr. Dev. (Local)

323 0300 Customs Infrastructure Development

324 Ministry of Nat. Res. and Labour

324 0100 TB Lettsome International Airport (Loan)

324 0200 Brandywine Bay Beach Development

324 0300 Purchase of Land

324 0400 Agriculture Infrastructure Development

324 0401 Greenhouses

324 0402 Virgin Gorda Substation

324 0500 Fishing Industry Development

324 0501 Fisheries Project Anegada

324 0600 MNR&L Development Projects

324 0601 East End/Fat Hog's Bay Harbour Development

324 0602 Lifeguard Tower/Facilities



324 0603 TB Lettsome International Airport (Local)

324 0604 Special Projects

324 0605 Beach Development 324 0700 Greenhouse (Loan)


325 0100 Schools Rehab - Improvements

325 0101 Technical Vocational School

325 0102 Elmore Stoutt High School

325 0103 Willard Wheatley Primary School

325 0200 AO Shirley Recreation

325 0300 Greenland Playing Field

325 0400 ME&C Dev Proj

325 0401 VG Recreational Park

325 0402 Territorial Basketball Courts

325 0403 Anegada Recreational Park

325 0404 BFEC Recreational Park

325 0405 Recreation Grounds

325 0500 Her Majesty’s Prison

325 0600 Elmore Stoutt High School (Loan)

326 Ministry of Health and Social Development

326 0100 New Hospital (Loan)

326 0200 New Hospital (Local)

326 0300 Adina Donovan Home

326 0500 BVI Services

326 0600 Social Housing

326 0700 MHSD Dev. Proj.

326 0701 Jost Van Dyke Helipad

326 0702 Iris O’Neal Polyclinic

326 0703 Community Clinics

326 0704 Scrubber System for Incinerator (Local)

326 0705 911 Emergency Response System (Local)

327 Ministry of Communications and Works

327 0100 National Sewerage Proj (BPPR)

327 0101 National Sewerage Project (Loan) – EE/LL

327 0102 National Sewerage Project (Loan) – Road Town

327 0200 Road Infrastructure (CDB)

327 0300 National Sewerage Proj (CFB)

327 0400 Road Construction (CFB)

327 0401 Road Construction District 1









327 0500 Civil Works Mitigation (CFB)

327 0501 Civil Works District 1











327 0600 Road Construction (TNIF)

327 0700 Road Infrastructure (TNIF)

327 0701 Road Infrastructure - Local Component

327 0702 Road Infrastructure - All Other Works

327 0800 National Sewerage Project (Local)

327 0801 National Sewerage Project (Local) – EE/LL

327 0802 National Sewerage Project (Local) – Road Town

327 0900 Ferry Dock Development (Loan)

327 0901 Road Town Ferry Dock Development (Loan)

327 0902 Virgin Gorda Dock Development (Loan)

327 1000 Ferry Dock Development (Local)

327 1001 Road Town Ferry Dock Development (Local)

327 1002 Virgin Gorda Dock Development (Local)

327 1100 Water Network Improvement

327 1200 Road Infrastructure (Local)

327 1300 Road Infrastructure (Loan)

327 1400 Water Network Improvement (Loan)

327 1900 Civil Works Mitigation










327 2000 MC&W Development Projects

327 2001 Georgy Hill Project

327 2002 Road Town Improvement

328 Miscellaneous

328 0100 CDB Share Capital

328 0200 CDB SDF Assessment

328 0300 Special Projects



V. Economic Segment

This four-level, six-digit segment captures information on the economic nature of transactions

(e.g. what money is spent on or received for). The structure of the classification is based on GFS

2001 and has a strong alignment to generally accepted accounting concepts. It answers the most

basic types of questions about what money buys [wages, good and services, grants or contracts,

capital] and where money comes from [tax, fees, donations, loans].

This structure allows budget monitoring, detailed analysis within each Ministry and

Department, and aggregate analysis for macro-fiscal forecasting. Level one represents the

economic class, whether this is an Asset, Liability, Revenue or Expense. Level two is the object

code. Level three is an intermediate reporting level which groups some accounts for the

purposes of specific reports required by different decision makers. Level four is the posting

level, which allows transactions to be recorded at a detailed level to improve management

control and analysis.

It is very important that each user of the CoA becomes very familiar with these accounts, and

ensures that they are used correctly. The quality of fiscal data is dependant on the accuracy of

the recording of transactions. Where use of the accounts could be open to interpretation, more

detailed explanations of the purpose and general use of the accounts has been included. In the

event that uncertainty exists regarding which account to use, please contact the Treasury

Department.

Susidiary Numbers – These are codes after the economic activity number which gives more

detail as to the nature of the accounts. These numbers are used for some balance sheet accounts

to provide further breakdown of economic activity. The specific assignment of subsidiary

numbers can be seen in the structure of the CoA.

Other Codes – In developing this CoA, a balance was sought between providing sufficient

detail for analysis without making the segment too lengthy. Thus in some cases, the final

account within a specific group of accounts will include an “Other” code. Other is to be used

only where the accounts listed immediately prior to this account are not applicable. This is not

to be seen as the “first choice” in recording transactions. The Treasury Department will closely

monitor the use of “Other” and may withhold payments where incorrect coding has been used.

Economic

Class ( C )

Object(OO)

Intermediate Reporting

Level(I)

Account(AA)

6 digits



Subhead No.

Subsidiary No.

Description Detailed Description

100000

ASSETS

110000 Non-Financial Assets

111000 Buildings and Structures

111100 Residential Buildings

111110 Purchase/Sale Res. Buildings Acquisition or sale of residential buildings

111120 Improvements to Res. Building Addition of permanent structural improvements or restoration works done to residential buildings

111200 Non- residential buildings

111210 Purchase/Sale Non-Res Building

Acquisition or sale of non residential buildings

111220 Improvements to Non-Res Build

Addition of permanent structural improvements or restoration works done to non-residential buildings

111300 Roads and Bridges

111310 Construction Roads/Bridges Associated value with building the territory's roads and bridges infrastructure

111320 Maintenance on Roads/Bridges Costs of repairs or improvement of territory's roads and bridges infrastructure ($10,000 or more).

111400 Other Structures

111410 Construction Other Structures Associated value with building government owned structures other than buildings

111420 Maintenance Other Structures Costs of repairs or improvement of territory's structures other than its buildings ($10,000 or more)

112000 Machinery and Equipment

112100 Motor Vehicles

112110 Purchase/Sale Motor Vehicles Acquisition or sale of vehicles used for Public Service transportation ($15,000 or more)

112120 Maintenance on Motor Vehicles

Cost of repairs to motor vehicles including replacement of parts ($10,000 or more)

112200 Aircraft

112210 Purchase or Sale of Aircraft Acquisition or sale of aircraft including planes and helicopters used in the Public Service ($15,000 or more)

112220 Maintenance on Aircraft Costs of repairs or replacements of aircraft parts ($10,000 or more)

112300 Boats and Vessels

112310 Purchase/Sale Boats Vessels Acquisition or sale of boats and other sea vessels used in the Public Service ($15,000 or more)

112320 Maintenance of Boats/Vessels Costs of repairs or replacement of boat parts ($10,000 or more)

112400 Photocopiers/Reprographic

112410 Purchase/Sale of Photocopiers Acquisition or sale of equipment used for photocopying and reprographic use in the Public Service ($15,000 or more)

112420 Maintenance of Photocopiers Costs of repairs to equipment including replacement of parts ($10,000 or more)

112500 Computers

112510 Purchase/Sale of Computers Acquisition or sale of computer hardware used in



Subhead No.

Subsidiary No.


the Public Service ($15,000 or more)

112520 Maintenance on Computers Costs of repairs to computers including replacement of parts ($10,000 or more)

112600 Furniture and Fixtures

112610 Purchase/Sale of Furniture Acquisition or sale of movable furniture, fixtures or other equipment that have no permanent connection to the structure of a building ($15,000 or more)

112620 Maintenance of Furniture Costs of repairs of furniture or fixtures including replacement parts ($10,000 or more)

112700 Plant and Heavy Machinery

112710 Purchase/Sale Plant/Machinery Acquisition or sale of factory or plant used for the manufacture of a product as well as heavy machinery with the capacity for heavy duties ($15,000 or more)

112720 Maintenance of Plant/Machinery

Costs of repairs to factory or plant as well as heavy machinery ($10,000 or more)

112800 Other Machinery and Equipment

112810 Purchase/Sale Other Machinery

Acqusition or sale of all machinery and equipment not elsewhere classified ($15,000 or more)

112820 Maintenance of Other Machinery

Costs of repairs to all other machinery and equipment not elsewhere classified ($10,000 or more)

113000 Inventories

113100 Stores

113110 Repairs/Maintenance Supplies Provisions and supplies in inventory required for providing maintenance services

113120 Equipment Stores Small inventory items including tools and vehicle parts

113200 Goods for Resale (Inventory)

113210 Water Desalinated water sold to the public

113220 Fuel Imported fuel sold to the public

113230 Coins and Stamps Commemorative coins and stamps sold to the public

113240 Seafood Local seafood sold to the public

113250 Prescriptions and Drugs Licensed medicine requiring prescriptions that is sold to the public

113260 Fishermen Supplies Fishing supplies sold to the public eg. ice, nets, tackle and bait

113270 Textbooks Educational texts sold to the public

113280 Other Publications Other published materials for resale eg. Law books

113299 Other Inventory for Resale Includes all other materials, supplies and goods sold to the public

114000 Valuables

114100 Valuables

114110 Art and Other Valuables Artifacts and paintings for museum services

114200 Land and Subsoil Assets

114210 Land The property value of Crown Land stock



Subhead No.

Subsidiary No.


114220 Sand The value of sand held for sale

114300 Other Fixed Assets

114310 Cultivated Assets Value of livestock for breeding, as well as fish, poultry and crops

114320 Software All computer programs licensed to the Public Service

120000

Financial Assets

121000 Domestic Financial Assets

121100 Currency and Deposits – Domestic

121111 Cash Float The amount of the cashiers' cash that is used to cover the customers' change (government-wide)

121112 Operating Acct-Banco Popular Operating account at Banco Popular

121113 Operating Acct-First Caribbean Operating account at First Caribbean Bank

121114 Operating Acct-BPPR Credit Operating credit card account at Banco Popular

121115

Operating Acct-Scotia Bank Operating account at Scotia Bank

121116 Operating Acct-First Bank Operating account at First Bank

121117 Cash Concentration-Banco Pop Operating account at Banco Popular for deposits only

121118 MMKT-Consolidated-Banco Pop

Interest bearing money market account at Banco Popular – Consolidated

121119 Checking-Payroll-First Bank Checking account for payroll services at First Bank

121120 Stmnt Savings-Payroll-1st Bank Savings account for payroll services at Scotia Bank

121121 Money Market-Capital-Banco Interest bearing money market account at Banco Popular - Capital/Development Fund

121122 Operating Acct-Capital-BPPR Operating account at Banco Popular - Capital/Development Fund

121123 CD - Banco Popular Certificate of Deposit held at Banco Popular

121124 CD - First Caribbean Certificate of Deposit held at First Caribbean Bank

121125 CD - First Bank Certificate of Deposit held at First Bank

121126 CD - National Bank VI Certificate of Deposit held at National Bank of the VI

121127 CD - Scotia Bank Certificate of Deposit held at Scotia Bank

121128 Escrow Account Escrow account held by the Government

121129 National Bank VI- processing a/c

Account held at National Bank VI

121130 Invest Acct – Banco Sec. Banco Popular Securities Investment Account.

121131 GNA Invest – Banco Interest bearing Government Now Account at Banco Popular.

121132 Escrow Account – Credit Facility

Escrow Account held at Banco Popular for credit facility – Development Fund.

121133 Seized Assets Bank Account Account held at Banco Popular to received funds seized by the Police.

121199 Interfund Cash Use for intercompany settlements where a Fund (Entity) does not have its own operating bank account for cheque runs and the cheques are processed via the Consolidated Fund’s operating account. A debit in this account in the



Subhead No.

Subsidiary No.


Consolidated Fund means that the Consolidated Fund is owed Cash from another Fund. Meanwhile in the compensating fund the credit balance in this g/l account means that the compensating fund owes or has a liability to the Consolidated Fund in Cash. At the end of each month the debtor Fund has to refund the Consolidated Fund.

121200 Loans Receivable (Em'ee)- Domestic

121210 Vehicle Loans Loan issued to designated travelling officer for purchase of vehicle

121215 Medical Emergency Loans Loan issued for verified medical emergencies

121220 Special Circumstances Loan issued in order to relieve hardship on the employee

121225 Other Employee Loans Other types of loans issued to employees not previously stated

121230 Prepaid Expense-Salary Advance

Advance of salary to employees for immediate recovery through the payroll

121230 12110 Prepaid Expense – Prepaid Travel

Advance of travel expenses.

121230 12120 Prepaid Expense – Sal. Adv. Rec.

Advance of salary immediately recoverable.

121300 Shares and Other Equity-Dom

121310 BVI Electricity Corporation The value of the government's equity in the BVI Electricity Corporation

121320 BVI Ports Authority The value of the government's equity in the BVI Ports Authority

121330 BVI Airports Authority The value of the government's equity in the BVI Airports Authority

121340 National Bank of the VI The value of the government's equity in the National Bank of the VI

121400 Other Accounts Receivable

121410 Loss of Funds Temporary recording for shortages, missing funds, stolen bank deposits until recovered or written off within the year

121450 Accounts Receivable - Other Other receivables not elsewhere stated

121450 12215 Scholarship Bond repayment Repayment of scholarship bonds.

121450 12250 Returned/Dishonoured checks Dishonoured checks and associated charges to be repaid.

121500 Advances-Statutory Brds/GBEs

121505 Advances - Statutory Brds/GBEs

121600 Advances - Other Gov’t & Admin

121605 Advances - Other Gov’ts/Admin

The net of advances due to reciprocal agreements between BVIG and other governments & administrations for payment due to pensioners

121605 14100 Anguilla (Pension) Pension receivable from other governments.

121605 14110 Antigua (Pension) Pension receivable from other governments.

121605 14121 Barbados (Pension) Pension receivable from other governments.

121605 14130 Dominica (Pension) Pension receivable from other governments.



Subhead No.

Subsidiary No.


121605 14140 Grenada (Pension) Pension receivable from other governments.

121605 14150 Montserrat (Pension) Pension receivable from other governments.

121605 14160 St. Kitts (Pension) Pension receivable from other governments.

121605 14170 St. Lucia (Pension) Pension receivable from other governments.

121605 14180 St. Vincent (Pension) Pension receivable from other governments.

121605 14185 Trinidad (Pension) Pension receivable from other governments.

122000 Foreign Financial Assets

122100 Currency and Deposits-Foreign

122110 London Office - HSBC Operating

Operating account held at HSBC for the London Office

122120 Overseas Acct - Crown Agent-CK

Operating account held with Crown Agents

122150 Overseas Acct - Crown Agent-FD

Fixed deposit held with Crown Agents

122200 Loans Receivable - Foreign

122210 Foreign Loans Receivable Loans issued to foreign governments or administrations

122300 Shares/Other Equity – Foreign

122310 Caribbean Development Bank The value of the government's equity in the Caribbean Development Bank

122400 Other Accts Receivable-Foreign

122410 Other Foreign Accts Receivable Other receivables due from foreign governments or administrations

200000

LIABILITIES

210000 Liabilities

211000 Domestic Liabilities

211100 Currency/Deposit Liabilities

211110 Bank Overdraft - Banco Popular

Overdrawn balance held at Banco Popular

211115 Bank Overdraft-First Caribbean Overdrawn balance held at First Caribbean Bank

211200 Loans Payable - Domestic

211212 Port Development CDB Loan from the Caribbean Development Bank to develop port infrastructure

211213 New Airport Terminal GBVI/Scotia

Loan from Scotia Bank to finance the reconstruction of the Territory's road and drainage facilities

211214 Road Impr & Maint GBVI/SSB Loan from the Social Security Board to finance the rehabilitation of the Blackburne Road - Principal

211215 New Airport Terminal GBVI/BVISSB

Loan from the Social Security Board to finance the construction of a new airport terminal

211216 Road Impr & Infrastr Dev Loan from the Social Security Board to finance the reconstruction of the Territory's road and drainage facilities

211217 New Peebles Hospital SSB Loan from the Social Security Board to finance the construction of the New Peebles Hospital

211218 New Peebles Hospital BP Loan from Banco Popular to finance the construction of the New Peebles Hospital



Subhead No.

Subsidiary No.


211219 New Peebles Hospital SSB Additional loan from the Social Security Board to finance the construction of the New Peebles Hospital

211220 Credit Facility – CIBC/FCIB Credit facility granted by CIBC First Caribbean International Bank.

211600 Domestic Trade Accts Payable

211605 Domestic Trade Accts Payable The liability on an open account for the purchase of a commodity or service used in the public service.

211700 Other Accounts Payable – Domestic

211710 Other Domestic Accounts Payable

Any other obligation owed to local institutions / individuals (includes money owed from prior periods).

211710 21060 Other A/P: C S A Dues

211710 21061 Other A/P: Body Images Gym

211710 21062 Other A/P: Computer Sales Data Pro

211710 21064 Other A/P: Computer Sales Infinite

211710 21065 Other A/P: Private Insurance

211710 21067 Other A/P: Private Scholarship Plan

211710 21068 Other A/P: BVI Teachers Union

211710 21069 Other A/P: Tortola Credit Union

211710 21070 Other A/P: Cutting Edge

211710 21071 Other A/P: Dynamic Gym

211710 21072 Other A/P: Save the Seed Gym

211710 21073 Other A/P: Sensus Club

211710 21074 Other A/P: Poise Gym

211710 21075 Other A/P: ESHS Graduation

211710 21076 Other A/P: Tortola Sports Club

211710 21077 Other A/P: AFYA Fitness Studio

211710 21130 Other A/P: Magistrate Court - Child Support

211710 21132 Magistrate Court Civil Suit

211710 21134 Magistrate Court- Bail

211710 21150 Other A/P: Registrar High Court - Child/Spousal Support

211710 21152 Registrar High Court – Civil Suit

211710 21154 Registrar High Court – Bail/other deposits

211710 21185 Other A/P: Nursing Council

211710 21200 Other A/P: Social Security Employee Contribution

211710 21217 Other A/P: Police Recruits Salaries

211710 21223 Bona Vacantia

211710 21348 ADH Residents Pension

211710 21350 Other A/P: EU Tax Savings Initiative

211710 21351 Other A/P: Shipping Registry Payment on account

211710 24301 Keys of Letter Boxes (Post)

211710 24302 Philatelic Bureau (Post)

211710 24303 Cashing Coupons (Post)



Subhead No.

Subsidiary No.


211710 24304 E-Zone Services (Post)

211710 24305 Control Account Virgin Gorda (Post)

211710 24306 Amerijet Services (Post)

211710 24310 Money Orders - Antigua (Post)

211710 24313 Money Orders - Anguilla (Post)

211710 24320 Barbados (Post)

211710 24330 USA (Post)

211710 24335 Grenada (Post)

211710 24345 Montserrat (Post)

211710 24350 Trinidad (Post)

211710 24355 Dominica (Post)

211710 24360 St. Vincent (Post)

211710 24370 St. Lucia (Post)

211710 24380 St. Kitts (Post)

211710 24390 UK - Money Orders (Post)

211710 24395 Money Orders - Other (Post)

211710 24398 Postal Orders - UK

211710 25200 Other A/P: Social Security Payable

211710 25300 Other A/P: Gov’t portion Payroll tax

211710 25310 Other A/P: Life Insurance Payable – Occidental

211710 25315 Other A/P: Mutual of Omaha

211710 25320 Other A/P: Medical Air Services

211710 25325 Other A/P: Colonial Insurance

211710 25330 Other A/P: Fitness Plan Payable

211710 25340 Other A/P: Insurance Payable – BUPA

211710 25500 Other A/P: PWA Payable

211710 25700 Other A/P: Actual Burden Clearing

211710 25825 Other A/P: Payroll Disbursement - Salaries

211710 25830 Other A/P: Seized Assets

211720 Trusts Deposits (Trust Fund Only)

212000 Foreign Liabilities

212100 Currency/Deposit Liabilities

212150 Bank Overdraft

212200 Loans Payable - Foreign

212210 Fort Hill Water Project Loan from the European Development Fund for the Fort Hill Water Project

212211 East End Water Project Loan from the European Development Fund for the East End Water Project

212212 Hurricane Rehab Sea Defense Loan for Hurricane Rehab Sea Defense Works

212213 Virgin Gorda / Tortola Water Supply

Loan from the European Economic Community to provide water supply to Tortola and Virgin Gorda

212214 DBVI Cap Increase Loan from the European Investment Bank to finance a contribution towards the capital of DBVI



Subhead No.

Subsidiary No.


212215 New Airport Terminal EIB Loan from the European Investment Bank to assist with the New Airport Terminal

212216 New Airport Runway CDB Loan from the European Investment Bank to assist with the New Airport Terminal

212217 Supply Greenhouses Deutsche Bank

Loan from Deutsche Bank to supply greenhouses to the territory

212218 Nat Dis Mgmt Infrastr Rehab (Prin)

212300 Other Accounts Payable – Foreign

212310 Other Foreign Accounts Payable Any other obligation owed to foreign institutions

213000 Development Fund (Liabilities)

213100 Development Fund A/P –

Domestic

213110

Devel. Fund Trade A/P (Domestic)

The liability on an open account for the purchase of a commodity or service used for the development of capital projects from local institutions. The general ledger account used in the automated check runs

213120 Devel. Fund Other

A/P (Domestic) Any other obligation owed to local institutions for the development of capital projects

213500 Development Fund A/P –

Foreign

213510 Devel. Fund Trade A/P

(Foreign) Amount owed to foreign institutions for the development of capital projects

Any other obligations owed to foreign institutions for the development of capital projects

300000 FUND BALANCES / EQUITY

310000

FUND BALANCES / EQUITY

311000 Equity Funds

311100 Governmental Fund Balance

311110 Fund Balance Net worth or equity of the fund which includes brought forward balance and current year surplus or deficit resulting from receipts less expenditure; or total assets minus total liabilities

399999 Y-T-D Income/Loss



Subhead No.

Subsidiary Subhead Description Detailed Description

400000

REVENUE

410000 Tax Revenue

411000 Income Tax

411100 Personal Income Tax

411110 Personal Income Tax Tax assessed on personal income (arrears prior to the introduction of Payroll tax).

411200 Corporate Income Tax

411210 Corporate Income Tax Income tax assessed on the profits of companies established under Cap 243 (arrears prior to Payroll tax).

412000 Payroll Tax

412100 Payroll Tax

412110 Payroll Tax Payroll tax payable by employers and self-employed persons.

413000 Tax on Property

413100 Taxes on Immovable Prop

413110 Non-belonger Land Holding Lic

License by a non-belonger to hold and own land in the Territory.

413120 Property Tax Assessment of Property tax in relation to land and houses.

414000 Taxes on Goods and Services

414100 Taxes on Specific Services

414110 Hotel Accommodation Tax Tax levied on room and board of hotel occupants.

414120 Motor Vehicle Rental Tax Tax levied on rental costs of a motor vehicle, paid by the customer.

414200 Motor Vehicle Taxes

414210 Vehicle Tax Annual license for vehicles.

414300 Licenses to Conduct Business

414310 Liquor and Still Licenses License to permit the sale of alcoholic liquor and beverages.

414320 Trade Licences Annual license paid to operate a business in the Territory.

414330 Cruising Permits License paid by pleasure boats to cruise the Territorial waters.

414340 Fishing Licenses Annual license for fishermen.

414350 Telecommunications Licenses

License to operate authorised telecommunication system.

414400 FSC Revenue

414410 Registry of Corporate Affairs

Revenue received by Registry of Corporate Affairs.

414420 Banks and Fiduciary Revenue received by FSC's Banking and Fiduciary Services.

414430 Insolvency Business Revenue received by FSC's Insolvency Business.

414440 Insurance Business Revenue received by FSC's Insurance Business.

414450 Investment Business Revenue received by FSC's Investment Business.

414500 Ship & Captain Licenses

414510 Registration - Ships only Annual license for ships.

414520 Registration - Captains only

Annual license for captains.

414600 Other Licenses

414610 Work Permits Annual fee paid by expatriates to work in the Territory.

414620 Seabed Development Licenses

License granting permission to develop seabed in Territorial waters.

414699 Other Licenses Licenses for dogs, boats, firearms, marriages, professions etc.

415000 Taxes on International



Subhead No.

Subsidiary No.


Trade

415100 Customs/Other Import Duties

415110 Import Duties - Non Alcoholic

Customs duties levied on goods other than alcoholic liquor and beverages

415120 Import Duties - Alcoholic Customs duties levied on alcoholic liquor and beverages

415130 Import Duties - Commercial Lic

Charge to boats entering Territory in lieu of Import Duties.

415140 Surcharge - Fossil Fuel Surcharge paid on the importation of fossil fuels into the Territory.

415150 Wharfage - Port Purcell

415160 Wharfage-Other Ports/Harbours

415170 Boat Clearing

415199 Other Import Duties Import Duties not elsewhere classified.

415200 Other Tax International Trade

415210 Passenger Tax (Air) Departure tax payable by a person departing the Territory by air.

415220 Security Tax (Air) Security charge payable by a person departing the Territory by air.

415230 Passenger Tax (Sea) Departure tax payable by a person departing the Territory by sea.

415240 Tourist Arrival Levy Levy payable by persons entering the Territory.

416000 Other Taxes

416100 Other Taxes

416110 Stamp Duty Fee assessed on legal transfer documents

416199 Other Taxes Tax revenue not elsewhere classified.

420000 Grants

421000 Recurrent Grants

421100 Recurrent Grants

421110 Rec. Grants-Foreign Gov. Grants received for recurrent spending from other governments or administrations.

421120 Rec. Grants-International Org.

Grants received for recurrent spending from international, multi-lateral organisations (e.g. CDB, PAHO).

421130 Rec. Grants-Other gen. gov.

Grants received for recurrent spending from general government units (e.g. Statutory Boards).

422000 Capital Grants

422100 Capital Grants

422110 Cap. Grants-Foreign Gov. Grants received for capital spending from other governments or administrations.

422120 Cap. Grants-International Org.

Grants received for capital spending from international, multilateral organisations (e.g. CDB, PAHO).

422130 Cap. Grants-Other gen. Gov’t.

Grants received for capital spending from general government units (e.g. Statutory Boards).

430000 Other Revenue

431000 Property Income

431100 Interest

431110 Interest (Loans and Advances)

Interest on car loans and personal advances.

431120 Interest on Government Investments

Interest on certificates of deposits.

431130 Interest on Other Interest on checking accounts (Operating Accounts).



Subhead No.

Subsidiary No.


Investments

431200 Rent

431210 Rent of Public Land Revenue generated from the rental of crown lands throughout the Territory.

431299 Other Royalties Royalties not elsewhere classified.

432000 Sale of Goods and Services

432100 Rental of Assets

432110 Rental of Vehicles and Plants

Rental of heavy equipment.

432120 Rental of Houses and Buildings

Rental of property; includes London Building.

432199 Other Rentals of Assets Rental of assets not elsewhere classified.

432200 Water and Sewerage Revenue

432210 Water Rates Revenue generated from sale of water to households through the public system.

432220 Water to Ships Revenue generated from sale of water to ships.

432230 Water to Trucks Revenue generated from sale of water to trucks via standpipe.

432240 Sewerage Trucks Revenue generated from providing sewerage service by trucks.

432250 Sewerage Rates Revenue generated from providing sewerage service to households through the public system.

432260 Application Fees Application fee for services from Water and Sewerage.

432299 Other Water and Sewerage Revenue

Water and Sewerage revenue not elsewhere classified.

432300 Postage and Related Sales

432310 Sale of Apostille (Rev) Stamps

Revenue generated from the sale of apostille stamps.

432311 Sale of Postage Revenue generated from sale of postage.

432312 Philatelic Receipts Revenue generated from philatelic activities.

432313 Ezone Postal Fees Revenue generated from providing Ezone services to customers.

432314 Amerijet Postal Fees Revenue generated from providing Amerijet services to customers.

432315 Letter Box Rentals Revenue generated through the rental of letter boxes.

432316 Commission on Money Orders

Commission generated through the sale of money orders.

432317 Retail Sales Revenue generated through retail sales not elsewhere classified.

432318 Terminal Dues Remittances

Revenue generated through provision of remittance services.

432319 Top-Up Sales Revenue generated through the sale of top-up credit from telecommunications providers.

432399 Other Postal Revenue Postal revenue not elsewhere classified.

432400 Other Sales by Market Establish

432410 Mooring and Berthing Fees Revenue generated by providing overnight berthage of vessels, etc.

432420 Aircraft Landing Fees Fee paid for landing aircraft in the Territory.

432430 Sale of Seafood Sale of seafood and other related products.

432440 Sale of Sand Revenue generated through the sale of sand.

432450 Concessions Beef Island Revenue generated from rental of stalls at the T.B. Lettsome International Airport.

432500 Administrative Fees

432511 Nationality Fees Fees for passport and naturalisation services.

432512 Customs Fees Fees for overtime customs services.



Subhead No.

Subsidiary No.


432513 Immigration Fees Fees for overtime immigration services

432514 Registration Fees

432515 Development Fees (Dev Cont)

Fees collected for processing planning and subdivision applications.

432516 Reprographic Fees Fees collected for reprographic services.

432517 Ship Survey Fees-International

Fees collected in relation to the International Register.

432518 Ship Survey Fees – Domestic

Fees collected for surveying ships based on meeting national requirements.

432519 Seafarer Doc (Certificates) Fees collected for issuing certificates to shipping companies.

432520 Forms and Publications Revenue collected from sale of reports, gazettes, customs forms, annual budgets, news releases, etc.

432521 Entry Doc Card (ED) Revenue collected from sale of entry doc cards to airlines.

432599 Other Fees Revenue collected from fees not elsewhere classified.

432600 Service Fees by Nonmarket Est

432610 Abattoir Fees Revenue collected from sale of slaughtered animals.

432620 Audit Fees Revenue collected from the provision of audit services.

432630 Driver's License Fees Revenue collected for provision of licenses to operate motor vehicles.

432700 Incidental Sales Nonmarket Est

432710 Textbooks Revenue generated from sale of textbooks.

432711 Uniforms Revenue generated from sale of ID cards, passes, PE uniforms, house shirts, badges, etc.

432720 Produce and Livestock Revenue generated from sale of produce and livestock.

432730 Livestock Marketing Revenue generated from provision of livestock marketing services.

432740 Coin Royalties Revenue collected on the sale of coins.

432750 Fuel Sales Revenue generated from the sale of fuel.

432799 Other Sales Revenue from sales not elsewhere classified.

433000 Fines, Penalties, Forfeitures

433100 Fines, Penalties, Forfeitures

433110 Judiciary Fines Revenue generated from judiciary fines.

433120 Dormant Accounts Revenue from dormant accounts.

433130 Forfeitures Revenue from forfeitures.

433199 Other Fines Revenue from other fines not elsewhere classified.

434000 Voluntary Transfers (Dom)

434100 Recurrent Domestic Grants

434110 Rec Grants from Civic/Social

Grants received for recurrent spending from local civic/social organisations (e.g. Rotary, Lions, Red Cross, etc.)

434199 Other Recurrent Domestic Grant

Grants received for recurrent spending from individuals and other local organisations not elsewhere classified.

434200 Capital Domestic Grants

434210 Capital Grants Civic/Social Grants received for capital spending from local civic/social organisations (e.g. Rotary, Lions, Red Cross, etc.)

434299 Other Capital Domestic Grants

Grants received for capital spending from individuals or other local organisations not elsewhere classified.

435000 Other Receipts

435100 Other Receipts



Subhead No.

Subsidiary No.


435110 Sale of Land

436000 Miscellaneous Revenue

436100 Miscellaneous Revenue

436110 Refunds of cheques-former years

This subhead is used where Government receives a refund once the relevant financial year has been closed. If the year is still open, the refund should go back into the Expense account.

436120 Revenue from Auctions Revenue collected from auctions.

436130 Commission for collecting revenue

The commission the Government receives for collecting revenue on behalf of other organisations.

436199 Sundry Receipts Receipts not elsewhere classified.

500000 EXPENSES

510000 Employee Compensation

511000 Personal Emoluments

511100 Salaries

511110 House of Assembly Members

Salaries of elected members of the House of Assembly.

511120 Permanent Secretaries/Heads

Salaries of persons appointed to a full time (F/T), established post of Permanent Secretary or Head of Department.

511130 Personnel (Staff) Salaries Salaries paid to persons appointed to a full time (F/T), established post other than a Permanent Secretary or Head of Department post.

511140 Supernumerary and Temp Sal

Salaries paid to non-government employees hired on temporary and short-term assignments. These persons are not considered to hold a public office.

511150 Judges Salaries Salaries paid to persons appointed as Judges. Salaries are exempt from taxes.

511160 Executive Salaries Salaries paid to person appointed to the post of Deputy Governor.

511170 Secondments Payment of secondment costs to reimburse Statutory Boards for seconded officers’ salary, allowances and insurance.

511200 Wages

511210 Full Time Wage Earners Paid to persons appointed to a full time (F/T) non-established post 40 hours.

511220 Part Time Wage Earners Paid to persons appointed to a part time (P/T) non-established post.

511230 Labour cost Labour cost for Development Fund use only.

511300 HoA Members' Allowances

511310 Members' Office Allowance

Allowances paid to elected members of the House of Assembly for the maintenance of private office space.

511320 Members' Housing Allowance

Monthly allowance paid to elected members of the House of Assembly, including the person appointed as the Speaker of the House for housing expenses.

511330 Members' Travel Allowance

Monthly allowance paid to elected members of House of Assembly including the person appointed as Speaker of the House for local travelling expenses.

511340 Members' Telephone Monthly allowance paid to elected members of House of



Subhead No.

Subsidiary No.


Allowance Assembly, including the person appointed as Speaker of the House for telephone expenses.

511350 Members' Entertain. Allowance

Monthly allowance paid to elected members of House of Assembly and the person appointed as Speaker of the House for entertainment expenses for visiting officials and key persons.

511399 Other HoA Member's Allowance Other allowances paid to HoA Members not elsewhere classified.

511400 General Employee Allowances

511410 Travel Allowance This allowance is attached to posts requiring post-holders to be mobile in the regular performance of their duties. Ownership and use of a vehicle is required. Where a departmental vehicle is made available, this allowance is not paid. There are two categories for travel allowance: Extensive or Occasional.

511411 Telephone Allowance This allowance is normally attached to senior level posts and other eligible posts, where a personal telephone is frequently used in the performance of his/her job. The officer's telephone must be listed in the Telephone Directory.

511412 Overtime Additional salary paid to officers who exceed 40 hours per week. Overtime payments are authorised by the Ministry of Finance.

511413 Car Allowance This allowance is a benefit and is usually paid to posts in Grade 18 and above. (ie. Head of Departments, Deputy and Assistant Secretary, Clerk, HOA) Officers who are provided with a Government vehicle are Not Eligible.

511414 Special Duty Allowance This allowance is attached to posts which require extensive hours outside the normal working hours to attend Government mandated functions. Typically posts under the Deputy Governor's Office and the Premier's Office.

511415 Commuter's Allowance This allowance is provided to subsidize transportation costs and is not attached to a specific post. It is payable to officers residing on JVD or VG who commute daily to work on Tortola. A Declaration of Residency is required along with proof of residence.

511416 Housing Allowance This allowance is paid to persons appointed on an overseas employment contract.

511417 On-Call Allowance This allowance is paid to posts, whereby the nature of the job requires the post holders to be on-call and available around the clock. A percentage of the officers’ base salary is paid to officers.

511418 Continuing Education This is an allowance paid to persons who assist in after school programmes under the Ministry of Education and Culture.

511419 Entertainment Allowance This allowance is attached to senior posts whereby the nature of the post requires the post holder to entertain visiting officials and key personnel.

511499 Other Gen Employee Allowance

Other general employee allowances paid and not elsewhere classified.

511500 Specific Employee Allowances

511510 Auxiliary Allowance This allowance is attached to posts within the Fire Department for officers who work outside of their normal working hours. Also, functions as an on-call allowance for auxiliary and volunteer fire and police officers.

511511 Cashier's Allowance This allowance is paid to posts in the Treasury Department that collect revenue and are rotated between Ports of Entry.

511512 Hazardous Allowance This allowance is paid to officers working in posts classified as



Subhead No.

Subsidiary No.


'high risk' or 'hazardous'. (i.e. Sewerage Unit at W&S Department)

511513 Technical Allowance This allowance functions as an on-call allowance and is paid to officers assigned to the Telephone Services Management Department under the Ministry of Communications & Works.

511514 Lawyer's Allowance This allowance is provided to BVI Lawyers with required legal qualifications.

511515 Court Reporter's Allowance

This allowance is provided for officers assigned as Court Reporters.

511516 Task Force's Allowance This allowance is provided for officers assigned to the Government's Task Force. The Task Force is normally comprised of officers under the Customs Department.

511517 Linguistic Allowance This on-call allowance is paid to police officers who speak more than one language and are required to translate in the performance of his/her duties.

511518 Enhancement Allowance 511519 Sister Island Allowance This allowance is paid to police officers residing on Tortola who

are stationed at a Police Department on a Sister Island. 511520 Detective Allowance This allowance is paid to police officers who are classified as

Detectives at the Royal Virgin Islands Police Force. 511521 Plain Clothes Allowance This allowance is paid to Detectives, with the Royal Virgin Islands

Police Force to assist in purchasing 'plain clothes'. These Detectives and are not required to wear the official uniform.

511522 Police Tech. Allowance This is an on-call allowance paid to Police Officers assigned to the Marine Unit, Crime Scene Unit and performing fingerprinting duties.

511523 Orderly Allowance On-call allowance paid to police officers assigned to provide protection to a Judge, Magistrate, Governor and Premier.

511524 Sunflower Allowance This is an allowance paid to teachers who assist with the After School Youth Development Programme under the Department of Youth Affairs and Sports.

511525 Alternative Cert Prog Allowance

This is an allowance paid to persons who assist with after school programmes under the Department of Education.

511526 EMT/FIRE Allowance This allowance is paid to Auxiliary Fire Officers certified as EMTs. 511527 Private Secretary's

Allowance Special duty allowance paid to persons appointed to the post of Private Secretary to perform administrative duties for a Minister.

511528 Deputy Secretary's Allowance

511529 Performance of Marriages Allow

Special duty allowance paid to Registrar for performing marriages

511530 Inducement Allowance This allowance is paid to officers to address market-competitive pay enhancements

511531 Acting Allowance and Leave Relief

This is an allowance paid to public officers appointed to act up in a higher grade/post and are required to perform additional duties outside of his/her substantive duties when another officer is scheduled for leave.

511532 Garden Allowance (Judges) Monthly stipend paid to Judges to assist in maintaining lawn and garden.

511533 Principal's Allowance This is a special duty allowance paid to persons appointed to, and acting in the post of Principal under the Ministry of Education, Culture and Youth Affairs.

511534 Deputy Principal's Allowance

This is a special duty allowance paid to persons appointed to, and acting in the post of Deputy Principal under the Ministry of Education, Culture and Youth Affairs.



Subhead No.

Subsidiary No.


511535 Asst Principal's Allowance This is a special duty allowance paid to persons appointed to, and acting in the post of Assistant Principal under the Ministry of Education, Culture and Youth Affairs.

511536 Head of Department's Allowance

This is a special duty allowance paid to teachers under the Ministry of Education, Culture and Youth Affairs.

511537 Year Head's Allowance This is a special duty allowance paid to person appointed as Year Head under the Ministry of Education, Culture and Youth Affairs.

511538 Guidance Officer's Allowance

This is a special duty allowance paid to persons appointed to, and acting in the post of Guidance Officer to assist with travelling costs.

511539 Band Director's Allowance This allowance is paid to Police Auxiliary officers who perform in the Royal Virgin Islands Police Force Official Band.

511540 National Security Allowance

This allowance is provided for all officers employed by the Royal Virgin Islands Police Force. The Task Force is normally comprised of officers within the Marine Unit and Crime Scene Unit.

511599 Other Spec Employee Allowance

Other specific employee allowances paid and not elsewhere classified.

511600 Payroll Adjustments

511610 Payroll Adjustments-Salary Inc

Unbudgeted pay increases.

512000 Social Contributions

512100 Gratuities

512110 HoA Members Gratuities Lump-sum gratuity payment received by HoA Members that are not re-elected and served one term and chargeable to HoA Cost Centre. The retiring lump sum allowance and monthly allowance chargeable to the Administrative Group CC 4100

512120 Employee Gratuities – Contract

Lump-sum gratuity payment for employees in lieu/as part of pension.

512130 Employee Gratuities – Pension

Lump-sum gratuity payment for employees in lieu/as part of pension.

512140 Employee Gratuities – Police

Lump-sum gratuity payment for police in lieu/as part of pension.

512200 Social Contributions

512210 Social Security Contributions

Government's contribution towards employees' social security coverage.

512220 Payroll Tax Government's contribution towards Payroll tax.

512230 Health Insurance Government's contribution towards employees' medical insurance coverage.

512299 Other Social Contributions Social contributions not elsewhere classified.

520000 Goods and Services

521000 Rent

521100 Rent of Offices

521110 Rent of Offices Covers cost of renting office buildings/space.

521200 Rent of Dwelling Space

521210 Rent of Dwelling space Covers cost of renting residential buildings/space.

521300 Rent of Equipment

521310 Rent of Office Equipment Covers cost of renting office equipment, e.g. Photocopiers, printers, etc.

521320 Rent of Other Equipment Covers cost of renting equipment not elsewhere classified.

521400 Rent of Vehicles

521410 Rent of Vehicles Covers cost of renting motor vehicles.

521900 Other Rent



Subhead No.

Subsidiary No.


521999 Other Rent Covers rental costs not elsewhere classified.

522000 Utilities

522100 Telecommunications

522110 Mobile Covers cost of mobile telephone expenses.

522120 Landline Covers cost of landline telephone and facsimile expenses.

522130 Internet Covers cost of internet service.

522200 Electricity

522210 Streetlighting Covers cost for consumption of electricity by streetlights.

522220 Electricity (general) Covers cost for general consumption of electricity which does not include streetlighting.

522300 Water

522310 Water (general) Covers cost for general consumption of water which does not include drinking water.

522320 Drinking Water Covers cost for consumption of drinking water.

522400 Television Fees

522410 Cable TV Fees Covers cost for cable TV service.

522500 Fuel

522510 Gasoline Covers cost for consumption of gasoline.

522520 Diesel Covers cost for consumption of diesel.

522530 Propane Covers cost for consumption of propane fuel.

522599 Other Fuel Covers cost for purchase of fuel not elsewhere classified.

522600 Postage and Courier Costs

522610 Postage and Courier Costs Covers cost of postage expenses including courier services.

523000 Supplies

523100 General Supplies

523110 Books and Subscriptions Provision covers procurement of papers, journals, periodicals, etc.

523120 Printing Covers cost of printing including purchase of paper, ink, toner.

523130 Stationery Covers cost of purchase of stationery, e.g. pens, writing pads, paperclips, binders, etc.

523140 Minor Equipment Covers cost of minor equipment under $5,000 (e.g. calculators, laptops, small appliances, etc.) Also includes equipment installed in Development Fund Projects.

523150 Software Covers purchase cost and annual maintenance for software licenses.

523160 Furniture and Fittings (Minor)

Covers cost of minor furniture, fixtures and fittings with cost under $15,000 (e.g. curtains/blinds, small furniture, etc.)

523170 Major Equipment Covers cost of major equipment with cost from $5,000 to $14,999.99. Also includes equipment installed in Development Fund Projects.

523199 Other General Supplies Covers cost of general supplies not elsewhere classified.

523200 Other Supplies

523210 Uniforms Covers cost for the purchase of uniforms for government employees only (specific to work).

523211 License Plates Covers cost for purchase of license plates.

523212 Small Tools Covers cost for the purchase of small tools e.g.

523213 Guns and Ammunitions Covers cost for the purchase of guns and ammunitions.

523214 Electronic Storage Multimedia or electronic storage items. Covers cost of flash drives, microfiche, microfilm, video, cassettes, film strips, records and all multimedia items such as DVDs and CD-roms.

523215 Dietary/Nutritional Costs Covers cost for purchase of food for residents, inmates, patients, etc.



Subhead No.

Subsidiary No.


523216 Medicine Covers cost of purchasing medicines.

523217 Medical Supplies Covers cost of purchasing medical supplies.

523218 Medical Gases Covers cost of purchasing medical gases (e.g. Oxygen).

523219 Agricultural/Fishermen’s Supplies

Covers cost of purchasing agricultural and fishermen’s supplies e.g. Pesticides, fertilisers, seeds, fishing lines, etc.

523220 Livestock/Other Animals Supplies

Covers cost of feed for livestock programme, and food and other supplies for dogs/other animals.

523221 Special Awards Covers cost of purchasing awards, and long service (national and public service) awards and medals.

523222 Cost of Stamps Covers cost of purchasing stamps (Post Office).

523223 School Supplies Covers cost of school supplies

523224 Purchase of Seafood Covers cost of purchasing seafood (Fishing Complex).

523225 Construction Materials Covers cost of purchasing construction materials including concrete blocks, wood, steel, etc.

523226 Promotional items Supplies purchased for the promotion of the Territory, Ministries or Departments.

523299 Miscellaneous Supplies Covers cost of supplies not elsewhere classified.

524000 Repairs/Maintenance (Minor)

524100 Repairs/Maintenance (Minor)

524110 Buildings-Minor Repairs/Maint

Covers minor repairs and maintenance of buildings under $10,000 (e.g. Painting); does not include cleaning.

524111 Roads/Infr-Minor Repairs/Maint

Covers minor repairs and maintenance of roads, ghuts and drains, guardrails, culverts and grave yards under $10,000.

524112 Public Roadside Landscaping

Covers bush-cutting contracts under $10,000.

524113 Vehicles/Vessels-Minor Repair

Covers minor repairs and maintenance of vehicles and vessels under $10,000. Includes cleaning.

524114 Landscaping Government Premise

Covers landscaping of government premises including judges' magistrate's and governor's residences under $10,000, including fencing.

524115 Equipment-Minor Repair Covers minor repairs and maintenance of equipment under $10,000.

524199 Other minor repairs/Maint Covers minor repairs and maintenance under $10,000 not elsewhere classified.

525000 Travel

525100 Domestic

525110 Accommodation (Domes.) Covers cost of accommodation for local travel.

525120 Transportation (Domes.) Covers cost of transportation for local travel.

525130 Subsistence (Domes.) Covers cost of subsistence for local travel.

525140 Travel Insurance (Domes.) Covers cost of travel insurance for local travel.

525200 Foreign

525210 Accommodation (Foreign) Covers cost of international accommodation for foreign travel.

525220 Transportation (Foreign) Covers cost of international transportation for foreign travel (e.g. Boat fare or airfare).

525230 Subsistence (Foreign) Covers cost of all expenses relating to foreign travel except accommodation, boat fare/airfare, travel insurance and warm clothing allowance.

525240 Warm Clothing Allowance Covers warm clothing as one-off allowance awarded during certain approved overseas travel.

525250 Travel Insurance (Foreign) Covers cost of travel insurance for international travel.

526000 Training



Subhead No.

Subsidiary No.


526100 Training

526110 Domestic Training Covers cost of local training, including costs for bringing in trainers.

526120 Foreign Training Covers cost of international training (enrolment/registration fees). Includes online training fees. Enrolment/registration fees only; does not include travel arrangements).

527000 Contributions to Prof Bodies

527100 Contributions to Prof Bodies

527110 Professional Membership fees

Covers cost of professional membership fees separate from Grants to international organisations.

528000 Services

528100 General Services

528110 Marketing and Advertising Covers all costs associated with advertising and marketing services including printed notifications in newspapers.

528120 Broadcasts Covers cost of radio and live television broadcasts.

528130 Security Covers cost of security contracts and other security services.

528140 Recruitment Covers cost of advertising vacancies and contractual obligations arising from overseas appointments and transfers (on-boarding new employees).

528150 Stipend for Boards/Committees

Covers stipends given to members of Boards and Committees.

528160 Admin Fees for Rev Collection

Covers funds paid to other bodies for collecting revenue on behalf of Government.

528170 Cleaning Services Covers cost of cleaning services.

528200 Consultancy

528210 Rapid Assessment Covers contracts for the rapid assessment process of investigating complicated situations.

528220 Legal Expenses Covers contracts for local and overseas lawyers hired to represent or advise the government.

528230 Legislative Drafting Covers consultancy contracts for drafting special legislation.

528240 Land Appraisal Covers expenses associated with appraisal of Crown Lands, acquisition of lands, and land surveys.

528250 Architectural Services Covers contracts for provision of architectural services.

528260 Project Management Services

Covers contracts for provision of project management services.

528270 Forensic Analysis Covers consultancy for forensic analysis.

528280 Financial Consultancy Covers all costs for Financial Consulting Services.

528299 Other Consultancy Other consultancy or temporary service arrangements not elsewhere classified and not paid from personal emoluments. (e.g. Invigilators, mediators, translators, etc.)

528300 Waste Collection

528310 Residential Waste Collection

Covers contracts for garbage collection.

528320 Clean up of Hazardous materials

Covers contracts for disposal of hazardous materials.

528330 Removal of Derelict vehicles

Covers contracts for removal of derelict vehicles and vessels.

528399 Other Waste Collection Covers waste collection contracts not elsewhere classified and other waste disposal.

528400 Transportation-Health Reasons



Subhead No.

Subsidiary No.


528410 Domestic Transportation-Health

Transportation for health reasons within the Territory

528420 Intern. Transportation-Health

Transportation for health reasons outside the Territory

528500 Insurance

528510 Malpractice Insurance Covers cost of malpractice insurance.

528520 Vehicle Insurance Covers cost of vehicle insurance.

528599 Other Insurance Covers insurance costs not elsewhere classified. Does not cover Property Insurance: 571110.

528600 Other Services

528610 Commission/Management Loans

Covers commission and management costs for loans.

528620 Remittance and Agents Charges

Covers cost of local and overseas conveyance of mail including expenses relating to Express Mail Service. Also covers bank charges.

528630 Juror Services Covers entitlement claims and expenses of jurors.

528640 Witness Services Covers entitlement claims and expenses of witnesses required to give testimony.

528650 Coroner Services Covers costs of procuring coroner services.

528655 Medical Examinations Covers cost of medical examinations for prospective and current employees.

528660 Trucking and Backhoe Services

Covers cost of contracts for trucking, backhoe, and other heavy equipment services (High Mack, Drill, Excavator, Grader, etc).

528665 Freight Charges Covers cost of freight services.

528670 Seized Goods Transport Covers cost of transporting seized goods.

528675 Transportation Covers cost of transporting students, equipment, or other transportation costs.

528680 Webdesign and Webhosting Serv

Covers cost of web design and webhosting services, and online maintenance.

528690 Gym Membership Covers cost of contribution from government towards employees' gym membership.

528699 Other Services Payment for services not elsewhere classified. (e.g. Mobilisation fee)

529000 Entertainment

529100 Entertainment

529110 Entertainment Covers cost of refreshments for meetings and ceremonies, and meals, and other entertainment specific to government purposes.

530000 Interest

531000 Domestic Interest

531100 Domestic Interest Payments

531112 Port Development CDB Interest payments on loan

531113 New Airport Terminal GBVI/Scotia

Interest payments on loan

531114 Road Impr & Maint GBVI/SSB


531115 New Airport Terminal GBVI/BVISSB


531116 Road Impr & Infrastr Dev Interest payments on loan

531117 New Peebles Hospital SSB Interest payments on loan

531118 New Peebles Hospital BP Interest payments on loan

531119 New Peebles Hospital Interest payments on loan



Subhead No.

Subsidiary No.


Bridging Loan SSB

531120 Credit Facility-CIBC/FCIB Interest payments on loan

532000 Foreign Interest

532100 Foreign Interest Payments

532110 Fort Hill Water Project Interest payments on loan

532111 East End Water Project Interest payments on loan

532112 Hurricane Rehab Sea Defense


532113 Virgin Gorda / Tortola Water Supply


532114 DBVI Cap Increase Interest payments on loan

532115 New Airport Terminal EIB Interest payments on loan

532116 New Airport Runway CDB Interest payments on loan

532117 Supply Greenhouses Deutsche Bank


532118 Nat Dis Mgmt Infrastr Rehab


540000 Subsidies

541000 Subsidies

541100 Subsidies to public corp

541110 Subsidies to non-finan public

Covers subsidies given to nonfinancial public corporations including BVI Electricity Corporation.

541120 Subsidies to financial public

Covers subsidies given to financial public corporations.

541200 Subsidies to private corp

541210 Subsidies to Transportation Companies

Covers subsidies to private transportation companies.

541220 Subsidies to financial private

Covers subsidies given to financial private corporations.

550000 Grants

551000 Grants

551100 Grants to foreign governments

551110 Grants to foreign governments

Covers grants given to foreign governments.

551200 Grants to international org

551210 Grants to Carib. Int. Org. Covers grants and annual contributions to international organisations in the Caribbean (e.g. PAHO, CDB, etc.)

551220 Grants to Other Int. Org. Covers grants and annual contributions to international organisations outside the Caribbean (e.g. CPA, UNESCO, etc.)

551300 Grants to other general gov unit

551310 Grants to Recreational Trust

Covers contributions to the Recreational Trust.

551312 Grants to Tourist Board Covers contributions to Tourist Board.

551313 Grants to HL Stoutt Memorial Fund

Covers contributions to HL Stoutt Memorial Fund.

551314 Grants to Prospect Reef Covers contributions to Prospect Reef.

551315 Grants to HLSCC Covers contributions to HL Stoutt Community College.

551316 Grants to Public Schools Covers grants to public schools.

551317 Grants to Financial Investigation Agency

Covers contributions to the Financial Investigation Agency.



Subhead No.

Subsidiary No.


551318 Grants to BVI Health Services

Covers contributions to BVI Health Services Authority

551319 Grants to BVI Airports Authority

Covers contributions to BVI Airports Authority

551320 Grants to Wickham’s Cay Covers contributions to Wickham’s Cay Development Authority.

551321 Grants to National Parks Trust

Covers contributions to the National Parks Trust.

551322 Grants to Beautification Committee

Covers contributions to the Beautification Committee.

551323 Grants to Festivals and Fairs

Covers contributions to the Festivals and Fairs Committee.

551324 Grants to National Health Scheme

Covers contributions to the National Health Scheme

551399 Grants to Other Gen. Gov’t. Units

Covers contributions and Grants to Other General Government Units

560000 Social Benefits

561000 Social Assistance Benefits

561100 Social Assistance Benefits

561110 Farmers'/Fishermen's Assist

Provision for assistance to farmers and fishermen through small grants.

561120 Temporary Housing Assistance

Provision for temporary housing assistance.

561130 Foster Care Assistance Provision for assistance to abused and abandoned children including food and clothing, regular care and therapeutic care.

561140 Special Needs Assistance Provision for assistance to widows, widowers and others in need of financial assistance. Includes food, childcare grants, and day care.

561150 Legal Aid Assistance Provision for legal aid assistance for persons who need and qualify for legal assistance.

561160 Domestic Home Care Assistance

Provision for assistance in the form of home care services for the elderly and shut-in.

561170 Prisoners' Welfare Assistance

Provision for welfare grants upon prisoners' release.

561199 Other Social Assistance Covers social assistance benefits not elsewhere classified.

562000 Employer Social Benefits

562100 Employer Social Benefits

562110 Ex Gratia Allowances Ex gratia (one-off) payments to employees

562120 Welfare Allowances Welfare allowance.

562130 Medical Expenses Medical, dental and eye coverage for officers. Also covers overseas medical referrals.

562140 Group Health Insurance Coverage

Extension of group health insurance coverage including dental and eye care coverage.

562150 Home Care - House of Assembly

Covers cost of home care service for current and former legislators

562160 Funeral Expenses Covers cost of funeral services for current and former legislators.

562199 Other Employer Social Benefits

Employer social benefits not elsewhere classified.

562200 Pensions

562210 HoA Members' Pensions Provision for retirement allowances for persons who have served as legislators.

562220 Employee Pensions (Civil) Provision for retirement pensions of persons who have served in the public service, and of teachers.

562230 Ex-Gratia Payments/Pensions

Ex-gratia payments to persons who do not qualify for retirement benefits provided under current law.



Subhead No.

Subsidiary No.


562240 Employee Pensions (Police) Provision for retirement pensions for police.

562250 Pensions Contribution (Seconded Officers)

Payment of pension contribution for officers seconded to the Government from Statutory Boards.

570000 Property and Other Expense

571000 Property Expenses

571100 Property Expenses

571110 Property Insurance Provision for property insurance coverage.

571120 Rent of Land Provision for renting land, including rent of dumpsites on Jost van Dyke.

571130 Other property expense Other property expense not elsewhere classified.

572000 Assistance Grants

572100 Organisation Assistance Grants

572110 Sporting Organisation Covers grants to organisations with sporting focus (e.g. BVI Football Association, BVI Little League/Softball Association, etc.)

572120 Religious Organisation Covers grants to organisations with religious focus (e.g. Individual churches, BVI Christian Council, etc.)

572130 Civic/Social Organisation Covers grants to organisations with civil/social focus (e.g. BVI Red Cross, Family Support Network, etc.)

572140 Education Organisation Covers grants to organisations with educational focus (e.g. Individual private schools, Youth Empowerment Programme, etc.)

572150 Grants to Sir Rupert Briercliffe

Covers grants to the Sir Rupert Briercliffe Hall

572199 Other Org Assistance Grants

Assistance grants to organisations not elsewhere classified.

572200 Individual/Family Assistance

572210 Scholarships - Domestic Covers scholarship grants to individuals for domestic instruction and grants for educational purposes (domestic).

572220 Scholarships - Foreign Covers scholarship grants to individuals for international instruction and grants for educational purposes (foreign).

572230 Medical Assistance – Domestic

Covers individual and family grants for medical assistance domestically.

572240 Medical Assistance – Foreign

Covers individual and family grants for medical assistance internationally.

572299 Other Individual/Family Asst

Assistance grants for individuals and families not elsewhere classified.

573000 Miscellaneous Other Expense


573110 Refunds of revenue former years

Covers refunds of revenue only for former financial years that have been closed. Refunds of revenue in the current financial year should be deducted from the relevant revenue subhead.

573120 Compensation Payments Provision for approved payments resulting from compensation claims against the Government.

573130 Uncollectible Debt Write offs of uncollectible debts.


Miscellaneous other expense not elsewhere classified.



Subhead No.

Subsidiary No.


580000

Capital Projects

581000

Capital Projects

581100

Capital Projects 581110 Capital Project

Spending For Budgeting Only. Spending to later be reallocated by economic activity.



VI. Location Segment

Location

Island(I)

District(DD)

3 digits

This is a two-level, three-digit segment used to capture information on spending and revenue

collection by geographic breakdown. It is derived from “Departments and Components”

through a mapping table and is not specifically coded when transactions are recorded in the

accounting system. This segment provides the ability to analyse government operations by

location.

1 Tortola

110 District 1

120 District 2

121 Jost Van Dyke

122 Other (District 2)

130 District 3

140 District 4

150 District 5

160 District 6

170 District 7

180 District 8

2 District 9

210 Anegada

220 Virgin Gorda



VII. Functional Segment

The functional segment is a two-level, three-digit structure used to review expenditures by

sector and subsector. It is based on GFS 2001 Classification of the Functions of Government

(CoFoG)1. Reports by function will be derived through a mapping table based on Departments

and Units in the organisational segment. Thus, there is no requirement for these to be explicitly

coded when recording transactions in the accounting system.

Category Code

Description Mapped Departments (Consolidated) Mapped Ministries (Development)

1 General Public Services

11 Executive and legislative organs, financial and fiscal affairs, external affairs

1101 House of Assembly 321 Deputy Governor

1202 Cabinet Office 322 Premier's Office

1707 Audit 323 Ministry of Finance

2108 Governor

2109 Deputy Governor

2220 Premier's Office

2225 Town and Country Planning

2227 International Finance Centre

2228 International Affairs Unit

2329 Ministry of Finance

2331 Inland Revenue

2330 Customs

2332 Internal Audit

2334 Treasury

12 Foreign economic aid

13 General services 2110 Department of Human Resources

2111 Training

2222 Development Planning Unit

2335 Information Technology

2757 Facilities Management Unit

1While CoFoG is a three-level classification, for the purposes of analysis, only two levels have been used.

Function

Function (FF)

Sub-Function (S)

3 digits



Category Code


14 Basic research

15 R&D General public services

16 General public services n.e.c.

42 Miscellaneous 330 Miscellaneous

17 Public debt transactions

43 Public Debt

18 Transfers of a general character between diff levels of gov’t

2 Defense

21 Military defense

22 Civil defense

23 Foreign military aid

24 R&D defense

25 Defense n.e.c

3 Public Order and Safety

31 Police services 2118 Police

2223 Immigration

32 Fire protection services

2759 Fire Services

33 Law courts 1303 Office of the Director of Public Prosecutions

2117 Attorney General's Chambers

2119 Law Reform Commission

1404 Complaints Commission

2113 Supreme Court

2115 Magistracy

2116 Commercial Court

34 Prisons 2551 Prisons

35 R&D Public order and safety

36 Public order and safety n.e.c

4 Economic Affairs

41 General economic, commercial and labor affairs

2221 Shipping Registry 324 Ministry of Natural Resources & Labour

2226 Trade and Consumer Affairs 327 Ministry of Communication & Works

2436 Ministry of Natural Resources and Labour

2440 Labour

2441 Land Registry

2756 Ministry of Communication & Works



Category Code


42 Agriculture, forestry, fishing and hunting

2437 Agriculture

2438 Fishing Complex

43 Fuel and energy

44 Mining, manufacturing and construction

2442 Survey

2762 Public Works

45 Transport 2758 Civil Aviation

2761 Department of Motor Vehicles

46 Communication 2333 Post Office

2762 Telephone Services Management Unit

47 Other industries

48 R&D Economic affairs

49 Economic affairs n.e.c

5 Environmental Protection

51 Waste management 2654 Solid Waste

52 Waste water management

53 Pollution abatement

54 Protection of biodiversity and landscape

2439 Conservation and Fisheries

55 R&D Environmental protection

56 Environmental protection n.e.c.

6 Housing and Community Amenities

61 Housing development

62 Community development

63 Water supply 2760 Water and Sewerage

64 Street lighting

65 R&D Housing and community amenities

66 Housing and community amenities n.e.c.

7 Health

71 Medical products, appliances, and equipment

72 Outpatient services

73 Hospital services

74 Public health services



Category Code


75 R&D Health

76 Health n.e.c. 2652 Ministry of Health and Social Development

326 Ministry of Health & Social Development

8 Recreation, culture

and religion

81 Recreational and sporting services

2544 Youth Affairs and Sports

82 Cultural services 2547 Department of Culture

2550 Library Services

83 Broadcasting and publishing services

2224 Information and Public Relations

84 Religious and other community services

85 R&D Recreation, culture and religion

86 Recreation, culture and religion n.e.c.

9 Education

91 Pre-primary and primary education

2546 Education (Primary and Pre-primary)

92 Secondary education 2548 Education (Other Secondary Schools)

2549 Education (Elmore Stoutt High School)

93 Postsecondary nontertiary education

94 Tertiary education

95 Education not definable by level

96 Subsidiary services to education

97 R&D Education

98 Education n.e.c. 2543 Ministry of Education and Culture


2545 Education (Administration)

10 Social Protection

101 Sickness and disability

102 Old age 2653 Adina Donovan Home

41 Pensions and Gratuities

103 Survivors

104 Family and children 2655 Social Development Department

105 Unemployment

106 Housing

107 Social exclusion n.e.c.

108 R&D Social protection

109 Social protection n.e.c 2112 Department of Disast. Manag.

VIII. Source of funds



Source of funds

Type (T)

Development Partner (DD)

3 digits

1 Grants

111 Caribbean Development Bank

112 Pan American Health Organisation

113 InterAmerican Development Bank

114 European Commission

115 European Investment Bank

116 DFID

117 USAID

199 Other Grants

2 Loans

211 Caribbean Development Bank

212 Pan American Health Organisation

213 InterAmerican Development Bank

214 European Commission

215 European Investment Bank

216 DFID

217 USAID

299 Other Loans

Appendix A



Examples of Typical Accounting Entries using the Chart of Accounts

Fund Organisation or

Project Economic Debit/Credit

Purchase of fuel (gasoline) for Treasury Department vehicle GV-5011

01000

Consolidated Fund 2334

Treasury 522510

Gasoline Debit

01000

Consolidated Fund 01000

Balance Sheet 121112

Operating - BPPR Credit

General Revenue Transaction

01000

Consolidated Fund

01000

Balance Sheet

121112

Operating – BPPR Debit

01000

Consolidated Fund

2330

Customs

415110

Import Duties -

Non-alcoholic

Credit

Purchase of fuel (diesel) for Capital Project

02000

Development

Fund

3274300

Telecommunications

Equipment

522520

Diesel Debit

02000

Development

Fund

02000

Balance Sheet

121122

Operating Capital –

BPPR

Credit

Receipt of a grant for a Project

01000

Consolidated Fund

01000

Balance Sheet

121112

Operating - BPPR Debit

01000

Consolidated Fund

2543

Min. of Education

422120

Capital Grant -Int

Org

Credit

Receipt of a loan for a Capital Project

02000

Development

Fund

02000

Balance Sheet

121122

Operating Capital –

BPPR

Debit

02000

Development

Fund

02000

Balance Sheet

212218

Liability – Loan

Acct

Credit



Fund Organisation or

Project Economic Debit/Credit

Intragovernment Services2

01000

Consolidated Fund

2653

Adina Donovan

Home

524110

Buildings-Minor

repairs and maint

Debit

01000

Consolidated Fund

2762

Public Works

432599

Other Fees Credit

2 These services will be recorded as journal entries and excluded from the final accounts, given that they should not affect overall government revenue and expenditure figures.



Appendix B

Mapping the Old Accounts to the New Accounts

Old Head/

Subhead Old Description New Head/

Subhead New Description

1000 REVENUE VARIOUS Revenue now recorded by Department

40110 Import Duties – NonAlcoholic 415110 Import Duties - NonAlcoholic

40120 Import duties - Alcoholic 415120 Import Duties - Alcoholic

40130 Commercial Licenses 415130 Import Duties-Commercial Lic

40140 Import Duties - Tobacco 415110 Import Duties - NonAlcoholic

40210 House Tax 413120 Property Tax

40210 Land Tax 413120 Property Tax

40230 Passenger Tax (Air) 415210 Passenger Tax (Air)

40235 Passenger Tax (Sea) 415230 Passenger Tax (Sea)

40240 Hotel Accommodation Tax 414110 Hotel Accommodation Tax

40250 Payroll Tax 412110 Payroll Tax

40260 Personal Income Tax 411110 Personal Income Tax

40265 Property Tax 413120 Property Tax

40270 Corporate Income Tax 411210 Corporate Income Tax

40275 Surcharge - Motor Vehicle Rental 414120 Motor Vehicle Rental Tax

40280 Other Taxes 416199 Other Taxes

40310 Drivers and Vehicles 432630 or 414210 Driver's License Fees or Vehicle Tax

40320 Liquor and Still Licenses 414310 Liquor and Still Licenses

40330 Trade Licenses 414320 Trade Licenses

40340 Work Permits 414610 Work Permits

40350 Cruising Permits Tax 414330 Cruising Permits

40390 Fishing Licenses 414340 Fishing Licenses

40391 Registration of Ships and Captains 414510 Registration - Ships only

40392 Licenses-Vessels/Captains 414520 Registration - Captains only

40394 Other Licenses 414699 Other Licenses

40410 Non-belonger Land Holding Licenses 413110 Non-belonger Land Holding Licenses

40510 Judiciary 433110 Judiciary Fines

40520 Other Fines 433199 Other Fines

40610 Moorings and Berthing Fees 432410 Mooring and Berthing Fees

40620 Nationality Fees 432511 Nationality Fees

40630 Abattoir Fees 432610 Abattoir Fees

40650 Customs and Immigration Services 432512 or 432513 Customs or Immigration Fees

40665 Registration Fees 432514 Registration Fees

40680 Water and Sewerage 432210 through

432299 Choose appropriate subhead

40710 Audit Fees 432620 Audit Fees

40720 Stamp Duty 416110 Stamp Duty

40740 Development Control 432515 Development Fees (Dev Control)



Authority Fees

40750 Other Fees 432599 Other Fees

40760 Reprographic Fees 432516 Reprographic Fees

40762 Ship Survey Fees 432517 or 432518 Ship Survey Fees-International or Ship Survey Fees-Domestic

40764 Seafarer Documentation 432519 Seafarer Doc (Certificates)

41100 Sale of Textbooks 432710 Textbooks

41110 Sale of Forms and Publications 432520 Forms and Publications

41120 Sale of Sand 432440 Sale of Sand

41130 Sale of Land 435110 Sale of Land

41140 Sale of Postage Stamps 432310 Sale of Apostille (Rev) Stamps

41150 Philatelic Receipts 432312 Philatelic Receipts

41155 Ezone Postal Fees 432313 Ezone Postal Fees

41160 Other Postal Revenue 432314 through


41170 Produce and Livestock 432720 Produce and Livestock

41175 Sale of Seafood 432430 Sale of Seafood

41180 Entry Document Card (ED) 432521 Entry Doc Card (ED)

41190 Other Sales 432799 Other Sales

42100 Vehicles and Plant 432110 Rental of Vehicles and Plant

42200 Letter Boxes 432315 Letter Box Rentals

42300 Public Lands 431210 Rental of Public Land

42400 Houses and Buildings 432120 Rental of Houses and Buildings

42600 Other Rentals 432199 Other Rentals of Assets

43100 Coin Royalties 432740 Coin Royalties

43110 Telecommunication Royalties 414350 Telecommunications Licenses

43120 Other Royalties 431299 Other Royalties

44100 Loans and Other Advances 431110 Interest (Loans and Advances)

44110 Government Investments 431120 Interest on Gov Investment

44120 Other Investments 431130 Interest on Other Investments

45100 Sundry Receipts 436199 Sundry Receipts

45110 Statutory Corporations 414410 through


45120 Financial Services 414410 through


Old Head/



700 HOUSE OF ASSEMBLY 1101

60200 Clerk, House of Assembly 511120 Permanent Secretaries/Heads (Salaries)

60300 Staff 511130 Personnel (Staff) Salaries

60400 Allowances 511310 through

511599 Find appropriate type of allowance and allocate accordingly

60510 Wages 511210 or

511220 Full-time or Part-time Wage Earners





Old Head/ Subhead Old Description

New Head/ Subhead New Description

60520 Salaries to Members of Council 511110 House of Assembly Members' Salaries

60610 Social Security 512210 Social Security Contributions

60620 Health Insurance 512230 Health Insurance

60630 Payroll Tax 512220 Payroll Tax Contributions

61100 General Office Expenses 521110 through

523299 Find appropriate economic nature and allocate accordingly

61110 Printing and Stationery 523120 or

523130 Printing or Stationery

61120 Books and Subscriptions 523110 Books and Subscriptions

61210 Telephone/Telexes/Faxes

522110 or 522120 or

522130 Mobile or Landline or Internet

61220 Electricity 522210 or

522220 Streetlighting or Electricity (general)

61230 Water 522310 or

522320 Water (general) or Drinking Water

61240 Postage 522610 Postage and Courier Costs

61310 Replacement of Vehicle 112110 Purchase/Sale of Motor Vehicles

61320 Equipment (Major) 523170 Major Equipment

61325 Equipment (Minor) 523140 Minor Equipment

61400 Repairs and Maintenance

524110 through 524199, or

112120 through 112820

Find appropriate economic nature and allocate accordingly

61420 Alterations and Maintenance

524110 through 524199, or

112120 through 112820


61430 Grounds and Gardens 524114 Landscaping of Government premises

61510 Office Rent 521110 Rent of Offices

61610 Overseas Travel 525210 through


61620 Local Travel 525110 through


62200 Specialist Expenses 528210 through


62400 Contributions to Overseas Organisations

551210 or 551220 or

527110

Grants to Caribbean or Grants to other International orgs or Professional Membership Fees

62410 Assistance Grants 572110 through


62420 Home Care - Legislators 562140 Home Care - House of Assembly Members

62500 Entertainment 529110 Entertainment

62560 BVI/USVI Conference 11013000 Now a component: Find appropriate economic nature and allocate accordingly

62570 Broadcasts 528120 Broadcasts

62910 Training Expenses 526110 or

526120 Domestic Training or Foreign Training

65400 Office Improvement and Relocation






705 CABINET OFFICE 1202

60200 Cabinet Secretary 511120 Permanent Secretaries/Heads (Salaries)




60510 Wages 511210 or













522110 or 522120 or




61230 Water 522310 or





524110 through 524199, or

112120 through 112820


61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)





62100 Recruitment Cost 528140 Recruitment Services


62620 Computerization Expenses 12023001 Now a component: Find appropriate economic nature and allocate accordingly

65300 Purchase of Vehicle 112110 Purchase/Sale of Motor Vehicles







710 OFFICE OF THE DIRECTOR OF PUBLIC PROSECUTIONS 1303

60200 Director of Public Prosecutions 511120 Permanent Secretaries/Heads (Salaries)













522110 or 522120 or




61230 Water 522310 or





524110 through 524199, or

112120 through 112820




524110 through 524199, or

112120 through 112820


61430 Maintenance Contracts 528170 Cleaning Services





62300 Witnesses Expenses 528640 Witness Services


551210 or 551220 or

527110


62415 Security 528130 Security


62620 Legal Expenses 528220 Legal Expenses





715 COMPLAINTS COMMISSION 1404

60200 Complaints Commissioner 511120 Permanent Secretaries/Heads (Salaries)




60510 Wages 511210 or













522110 or 522120 or




61230 Water 522310 or














551210 or 551220 or

527110




62600 Advertising and Promotional Expenses 528110 Marketing and Advertising

62620 Computerization Expenses 14043001 Now a component: Find appropriate economic nature and allocate accordingly







720 OFFICE OF THE REGISTRAR OF INTERESTS 1505

60200 Registrar of Interests 511120 Permanent Secretaries/Heads (Salaries)













522110 or 522120 or




61230 Water 522310 or










725 HUMAN RIGHTS COMMISSION 1606

60200 Head 511120 Permanent Secretaries/Heads (Salaries)













522110 or 522120 or








61230 Water 522310 or




61340 Furniture and Fixtures 523160 or

112610 Fixtures and Fittings (Minor) or Purchase/Sale of Furniture and Fixtures




730 AUDIT 1707

60200 Auditor General 511120 Permanent Secretaries/Heads (Salaries)




60510 Wages 511210 or













522110 or 522120 or




61230 Water 522310 or





524110 through 524199, or

112120 through 112820








551210 or 551220 or

527110








Old Head/



100 GOVERNOR 2108

60110 Governor 511531 Acting Allowance and Leave Relief

60200 Private Secretary 511120 Permanent Secretaries/Heads (Salaries)




60510 Wages 511210 or













522110 or 522120 or




61230 Water 522310 or





524110 through 524199, or

112120 through 112820



61420 Alterations and Maintenance 524110 through


61430 Grounds and Gardens 524114 Landscaping of Government premises





62100 Uniforms 523210 Uniforms


62510 Old Government House 21083002 Now a component: Find appropriate economic nature and allocate accordingly

62630 Commission of Inquiry

Deleted.





110 DEPUTY GOVERNOR 2109

60200 Deputy Governor 511160 Executive Salaries

60300 Staff (Permanent Secretary) 511120 Permanent Secretaries/Heads (Salaries) - this is for Permanent Secretary's salary




60510 Wages 511210 or













522110 or 522120 or




61230 Water 522310 or





61340 Furniture and Fittings 523160 or



524110 through 524199, or

112120 through 112820



61425 Maintenance of Other Public Structures and Facilities

524110 through 524199, or

112120 through 112820


61510 Rent 521110 Rent of Offices





62100 Recruitment Cost 528140 Recruitment Services

62200 Specialist Expenses 528210 through Find appropriate economic nature and




New Head/ Subhead New Description 528299 allocate accordingly

62300 Election Expenses 21091000 Now a component: Find appropriate economic nature and allocate accordingly


551210 or 551220 or

527110



62760 Public Sector Development Programme 21093005

Now a component: Find appropriate economic nature and allocate accordingly

63110 Archives and Records Management Programme 21091001


65700 Boundaries Commission 21093004 Now a component: Find appropriate economic nature and allocate accordingly

115

DEPARTMENT OF HUMAN RESOURCES 2110

60200 Director of Human Resources 511120 Permanent Secretaries/Heads (Salaries)




60510 Wages 511210 or




60520 Supernumerary and Temporary Staff 511140 Supernumerary and Temporary Salaries

60535 Service Recognition Programme 523221 Special Awards

60540 Housing Assistance 511416 Housing Allowance










522110 or 522120 or




61230 Water 522310 or






524110 through 524199, or

112120 through Find appropriate economic nature and allocate accordingly




New Head/ Subhead New Description 112820




62100 Recruitment Costs 528140 Recruitment Services




62700 Consultancy Expenses 528210 through


62750 Expenses of Boards and Committees

528150 or 529110

Stipend for Boards and Committees or Entertainment

62760 Health and Safety Programme 21103006 Now a component: Find appropriate economic nature and allocate accordingly

120 TRAINING 2111




60510 Wages 511210 or













522110 or 522120 or




61230 Water 522310 or

















130

DEPARTMENT OF DISASTER MANAGEMENT 2112

60200 Director of Disaster Management 511120 Permanent Secretaries/Heads (Salaries)




60510 Wages 511210 or













522110 or 522120 or




61230 Water 522310 or





524110 through 524199, or

112120 through 112820



61540 Land Rent-Lease 571120 Rent of Land




551210 or 551220 or

527110


62410 Contributions to Local Organisations

563110 through 563199


62550 Work Programme Expenses 21123007 Now a component: Find appropriate economic nature and allocate accordingly

62600 Insurance 571110 Property Insurance

62620 Simulation Exercise 21123008 Now a component: Find appropriate economic nature and allocate accordingly





62625 Emergency Response 21123009 Now a component: Find appropriate economic nature and allocate accordingly

62630 Purchase of Emergency Supplies


150 SUPREME COURT 2113

60200 Registrar 511120 Permanent Secretaries/Heads (Salaries)




60510 Wages 511210 or













522110 or 522120 or




61230 Water 522310 or



61320 Equipment (Major) 112410 through




524110 through 524199, or

112120 through 112820





62100 Upkeep of Judge's Residence 21133011 Now a component: Find appropriate economic nature and allocate accordingly

62300 Jurors Allowance 528630 Juror Services


551210 or 551220 or

527110



62440 Court Expenses 21133010

Now a component: Find appropriate economic nature and allocate accordingly (528670 for Seized Goods Transport)






528150 or 529110


155

CIVIL REGISTRY AND PASSPORT OFFICE 2114

60200 Registrar General 511120 Permanent Secretaries/Heads (Salaries)




60510 Wages 511210 or




60530 Honoraria and National Awards 511529 or

523221 Performance of Marriages Allowance or Special Awards










522110 or 522120 or




61230 Water 522310 or












160 MAGISTRACY 2115

60200 Court Manager 511120 Permanent Secretaries/Heads (Salaries)




60510 Wages 511210 or Full-time or Part-time Wage Earners




New Head/ Subhead New Description 511220












522110 or 522120 or




61230 Water 522310 or







524110 through 524199, or

112120 through 112820




61520 Vehicle Rent 521410 Rent of Vehicles



62300 Coroners, Jurors and Witness Allowances

528630 or 528640 or

528650 Juror or Witness or Coroner Services


62440 Court Expenses 21153010

Now a component: Find appropriate economic nature and allocate accordingly (572120 is for Compensation Payments)


165 COMMERCIAL COURT 2116




60510 Wages 511210 or








60520 Judge's Emoluments 511150 Judges' Salaries










522110 or 522120 or




61230 Water 522310 or





524110 through 524199, or

112120 through 112820



61510 Rent 521210 Rent of Dwellings





170

ATTORNEY GENERAL'S CHAMBERS 2117

60200 Attorney General 511120 Permanent Secretaries/Heads (Salaries)




60510 Wages 511210 or

















522110 or 522120 or




61230 Water 522310 or





524110 through 524199, or

112120 through 112820









62300 Witnesses Allowances 528640 Witness Services



62620 Legal Expenses 528220 Legal Expenses

62630 Legislative Drafting 528230 Legislative Drafting

62640 Human Rights Commission 21173013 Now a component: Find appropriate economic nature and allocate accordingly



65500 Conferences Find appropriate economic nature and allocate accordingly

180 POLICE 2118

60200 Commissioner of Police 511120 Permanent Secretaries/Heads (Salaries)




60510 Wages 511210 or




60530 Honoraria and Special Awards 523221 Special Awards

60540 Allowances to Auxiliaries 511510 Auxiliary Allowance














522110 or 522120 or




61230 Water 522310 or









524110 through 524199, or

112120 through 112820



61425 Maintenance of Public Structures and other Facilities

524110 through 524199, or

112120 through 112820











62200 Aircraft Expenses 112220 Capital Maintenance of Aircraft

62260 Medical Expenses 562120 Medical Expenses

62300 Police Expenses 523213 Guns and Ammunitions

62310 Public Relations 528299 Other Consultancy


551210 or 551220 or

527110



62420 Police Investigations 21193016 Now a component: Find appropriate economic nature and allocate accordingly

62440 Police Supplies 523215 or

523299 Nutritional/Dietary Supplies or Miscellaneous Supplies

62500 Detective Special Branch Services 21181002


62600 Forensic Laboratory 21181004 Now a component: Find appropriate economic nature and allocate accordingly





62620 Telecommunications Expenses 523140 Minor Equipment

62670 Dietary Services 5523215 Nutritional/Dietary Supplies

62755 Police Week 21183014 Now a component: Find appropriate economic nature and allocate accordingly



62920 Cadet Corps 21183015 Now a component: Find appropriate economic nature and allocate accordingly

62930 K9 Unit 21183016 Now a component: Find appropriate economic nature and allocate accordingly


185 LAW REFORM COMMISSION 2119




60510 Wages 511210 or













522110 or 522120 or




61230 Water 522310 or





524110 through 524199, or

112120 through 112820



61510 Rent 521110 Rent of Offices






62750 Expenses of Boards and 528150 or Stipend for Boards and Committees or





Committees 529110 Entertainment

Old Head/

Subhead Old Description New Head/ Subhead New Description

200 PREMIER'S 2220

60200 Permanent Secretary 511120 Permanent Secretaries/Heads (Salaries)




60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners



60520 Supernumerary and Temporary Staff 511140 Supernumerary and Temporary Staff






61110 Printing and Stationery 523120 or 523130 Printing or Stationery


61210 Telephone/Telexes/Faxes 522110 or 522120 or


61230 Water 522310 or 522320 Water (general) or Drinking Water




61340 Furniture and Fixtures 523160 or 112610

Fixtures and Fittings (Minor) or Purchase/Sale of Furniture and Fixtures


524110 through 524199, or 112120

through 112820 Find appropriate economic nature and allocate accordingly


61425 Maintenance of Other Public Structures

524110 through 524199, or 112120










551210 or 551220 or 527110


62410 Assistance Grants 572110 through Find appropriate economic nature and



Old Head/ Subhead Old Description New Head/ Subhead New Description

572250 allocate accordingly





62750 Expenses of Boards and Committees 528150 or 529110


62780 Internal Audit Unit 2332 Now a department

62782 City Management Unit 22201005 Now a component: find appropriate economic nature and allocate accordingly

62790 Special Projects Deleted: find appropriate economic nature and allocate accordingly

62800 Events and Special Occasions

Deleted: find appropriate economic nature and allocate accordingly (May be Entertainment: 529110)

62820 Transportation Expenses 541210 Subsidies to Ferry Companies

63106 Funeral Expenses 562160 Funeral Expenses - HoA

65300 Purchase of Vehicle 112110 Purchase/Sale Motor Vehicles

205 SHIPPING REGISTRY 2221

60200 Director of Shipping 511120 Permanent Secretaries/Heads (Salaries)





















524110 through 524199, or 112120













551210 or 551220 or 527110


62620 Marine Services Expense 22213017 Now a component: find appropriate economic nature and allocate accordingly



62750 Maintenance of Navigational Aids 22213020

Now a component: find appropriate economic nature and allocate accordingly

62930 Safety at Sea Week 22213019 Now a component: find appropriate economic nature and allocate accordingly

210 DEVELOPMENT PLANNING 2222

60200 Director of Development Planning 511120 Permanent Secretaries/Heads (Salaries)




















524110 through 524199, or 112120






62710 Statistical Expenses 22223021 Now a component: find appropriate economic nature and allocate accordingly

62720 Statistical Surveys 22223022 Now a component: find appropriate economic nature and allocate accordingly

62740 Advertising 528110 Marketing and Advertising




62995 Miscellaneous Expenses

Deleted: find appropriate economic nature and allocate accordingly

215

BVI INTERNATIONAL FINANCE CENTRE 2227

60200 Executive Director 511120 Permanent Secretaries/Heads (Salaries)

















61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)





524110 through 524199, or 112120












62710 Conferences Deleted: find appropriate economic nature and allocate accordingly







220 IMMIGRATION 2223

60200 Chief Immigration Officer 511120 Permanent Secretaries/Heads (Salaries)





















524110 through 524199, or 112120



61425 Maintenance of other Public Structures

524110 through 524199, or 112120







62620 Computerization Expenses 22233001 Now a component: find appropriate economic nature and allocate accordingly

62730 Repatriation 22233023 Now a component: find appropriate economic nature and allocate accordingly

62740 Immigration Expenses 562130 Medical Expenses



230

INFORMATION AND PUBLIC RELATIONS 2224

























524110 through 524199, or 112120





62310 Reprographic Unit 22241006 Now a component: find appropriate economic nature and allocate accordingly


62750 Special TV Programmes 22243024 Now a component: find appropriate economic nature and allocate accordingly



240

TOWN AND COUNTRY PLANNING 2225

60200 Chief Planner 511120 Permanent Secretaries/Heads (Salaries)










61100 General Office Expenses 521110 through Find appropriate economic nature and














524110 through 524199, or 112120






62340 Development Control Expenses 22253025


62350 Development Planning Projects Expenses 22253026


62620 Computerization Expenses 22253001 Now a component: find appropriate economic nature and allocate accordingly


250

TRADE AND CONSUMER AFFAIRS 2226

60200 Director, Trade and Consumer Affairs 511120 Permanent Secretaries/Heads (Salaries)
























524110 through 524199, or 112120




524110 through 524199, or 112120






62750 Development of Small Businesses 22263027


62760 Craft Alive Entertainment 22263029 Now a component: find appropriate economic nature and allocate accordingly

255

BVI INTERNATIONAL AFFAIRS UNIT 2228

60200 Executive Director 511120 Permanent Secretaries/Heads (Salaries)























62700 Consultancy 528210 through


62710 London Office 22281007 Now a component: find appropriate economic nature and allocate accordingly



Old Head/



260 MINISTRY OF FINANCE 2329

60200 Financial Secretary 511120 Permanent Secretaries/Heads (Salaries)















61210 Telephone/Telexes/Faxes 522110 or 522120

or 522130 Mobile or Landline or Internet




61310 Purchase of Vehicle and Moveable Plant 112110 Purchase/Sale Motor Vehicles


61325 Equipment (Minor) 523140 Minor Office Equipment

61400 Repairs and Maintenance 112120 through













551210 or 551220 or 527110










62800 Project Management Expenses 23293030

Now a component: find appropriate economic nature and allocate accordingly. May be Project Management Services 528260.

62910 Training Expenses 526110 or 526120 Domestic or Foreign Training

Old Head/



270 CUSTOMS 2330

60200 Commissioner of Customs 511120 Permanent Secretaries/Heads (Salaries)







60530 Honoraria and Special Awards 523221 Special Awards












61310 Replacement of Vehicles and Moveable Plant 112110 Purchase/Sale Motor Vehicles



524110 through 524199, or

112120 through 112820







62620 Customs Expenses 562130 Medical Expenses

62750 Mobile Task Force Expenses 23301009 Now a component: find appropriate economic nature and allocate accordingly

62755 International Customs Day 23303031 Now a component: find appropriate economic nature and allocate accordingly

62775 Customs Declaration Data System 23303032


62780 K9-Unit 23301008 Now a component: find appropriate economic nature and allocate accordingly



62910 Training Expenses 526110 or 526120 Domestic Training or Foreign Training



Old Head/



290 INLAND REVENUE 2331

60200 Commissioner of Inland Revenue 511120 Permanent Secretaries/Heads (Salaries)





















524110 through 524199, or

112120 through 112820





62800 Revenue Assessment and Collection 23313033


62810 Tax Refunds 572110

Refunds of revenue - former financial years only (refunds in current year should be debited from relevant revenue subhead)

295 INTERNAL AUDIT 2332

60200 Director of Internal Audit 511120 Permanent Secretaries/Heads (Salaries)

























524110 through 524199, or

112120 through 112820






Old Head/



300 POST OFFICE 2333

60200 Postmaster 511120 Permanent Secretaries/Heads (Salaries)






















61340 Furniture and Fixtures 523160 or 112610 Fixtures and Fittings (Minor) or Purchase/Sale of Furniture and Fixtures


524110 through 524199, or

112120 through 112820



61420 Alterations and Maintenance 524110 through







551210 or 551220 or 527110


62620 Computerization Expenses



62820 Cost of Stamps 523222 Cost of Stamps

62830 Remittances and Agents Charges 528620 Remittance and Agents Charges

62840 Compensation Payments, Losses and Write-Offs 572120

Compensation Payments (or other appropriate economic classification)

62850 Philatelic Expenses 23333034 Now a component: find appropriate economic nature and allocate accordingly


62920 New Products and Services 23333035 Now a component: find appropriate economic nature and allocate accordingly

62935 Express Mail Services 23333036 Now a component: find appropriate economic nature and allocate accordingly



310 TREASURY 2334

60200 Accountant General 511120 Permanent Secretaries/Heads (Salaries)













61210 Telephone/Telexes/Faxes 522110 or 522120 Mobile or Landline or Internet



or 522130






524110 through 524199, or

112120 through 112820




524110 through 524199, or

112120 through 112820






62830 Remittances and Agents Charges 528620 Remittance and Agents Charges

320

DEPARTMENT OF INFORMATION TECHNOLOGY 2335

60200 Director of Information Technology 511120 Permanent Secretaries/Heads (Salaries)




















524110 through 524199, or

112120 through 112820



61620 Local Travel 525110 through Find appropriate economic nature and



Old

Head/ Subhead Old Description


330 MINISTRY OF NATURAL RESOURCES & LABOUR 2436

60110 Minister 511160 Executive Salaries






















524110 through 524199, or 112120



61540 Land Rent - Lease 571120 Rent of Land (Property Expense)








62230 Anegada Lands Development Committee Expenses 24363038



551210 or 551220 or 527110






62620 Computerization Expenses 23353001 Find appropriate economic nature and allocate accordingly



Old Head/



62620 Survey Expenses 24363039 Now a component: find appropriate economic nature and allocate accordingly



62760 Climate Change 24363037 Now a component: find appropriate economic nature and allocate accordingly

340 AGRICULTURE 2437

60200 Chief Agricultural Officer 511120 Permanent Secretaries/Heads (Salaries)






















524110 through 524199, or 112120



524110 through 524199, or 112120


61425 Maintenance of other Public Structures and Facilities

524110 through 524199, or 112120





62250 Marketing of Produce Livestock 528110 Marketing and Advertising





Old Head/



62910 Agricultural Extension and Co-op Training 526110 or 526120 Domestic or Foreign Training

62930 Agricultural Exhibitions and Extension Activities 24373040


62940 Virgin Gorda Sub-Station Expenses 24371011


62945 Anegada Sub-Station 24371012 Now a component: find appropriate economic nature and allocate accordingly

62950 Paraquita Bay Running Expenses 24371013


62960 Abattoir Operating Expenses 24371014 Now a component: find appropriate economic nature and allocate accordingly

62961 Livestock Maintenance 523220 Livestock Supplies

62962 Farmers' Supplies 561110 Farmers'/Fishermen's Assistance

62963 Agricultural Supplies 523219 Agricultural/Fisherman’s Supplies

62966 Farmers' Subsidy 561110 Farmers'/Fishermen's Assistance

62968 Eradication and Pest Control 24373042 Now a component: find appropriate economic nature and allocate accordingly

345 BVI FISHING COMPLEX 2438

60200 Manager, BVI Fishing Complex 511120 Permanent Secretaries/Heads (Salaries)























524110 through 524199, or 112120




Old Head/





524110 through 524199, or 112120




62250 Purchase of Seafood 523224 Purchase of Seafood


62962 Fishermen Supplies 523219 Agricultural/Fishermen’s Supplies

350

CONSERVATION AND FISHERIES DEPARTMENT 2439

60200 Chief Conservation and Fisheries Officer 511120 Permanent Secretaries/Heads (Salaries)



















61310 Replacement of Vehicle 112110 Purchase/Sale Motor Vehicles




524110 through 524199, or 112120




524110 through 524199, or 112120




61620 Local Travel 525110 through Find appropriate economic nature and



Old Head/


Subhead New Description 525140 allocate accordingly



62620 Conservation Expenses 24393043 Now a component: find appropriate economic nature and allocate accordingly

62625 Emergency Response 24393044 Now a component: find appropriate economic nature and allocate accordingly



62920 Water Quality Monitoring 24393045 Now a component: find appropriate economic nature and allocate accordingly

62930 Life Guard Services 24393046 Now a component: find appropriate economic nature and allocate accordingly

360 LABOUR 2440

60200 Labour Commissioner 511120 Permanent Secretaries/Heads (Salaries)





















524110 through 524199, or 112120









Old Head/






370 LAND REGISTRY 2441

60200 Chief Registrar of Lands 511120 Permanent Secretaries/Heads (Salaries)


















524110 through 524199, or 112120





380 SURVEY 2442

60200 Chief Surveyor 511120 Permanent Secretaries/Heads (Salaries)














Old Head/












524110 through 524199, or 112120







62620 Survey Expenses 523212 Small Tools



Old

Head/ Subhead Old Description New Head/ Subhead New Description

390

MINISTRY OF EDUCATION AND CULTURE 2543























Old Head/




524110 through 524199, or 112120



61425

Maintenance of other Public Structures and Facilities

524110 through 524199, or 112120








62342 Youth Development Programmes 25433047


62350 BVI UNESCO 25431015 Now a component: find appropriate economic nature and allocate accordingly


551210 or 551220 or 527110


62410 Scholarships and Assistance Grants

572110 through 572250


62412 Grant to Sir Rupert Briercliffe 563150

62420

Further Education Programmes 25433049


62425 Graduate Scholarship Programme 563210 or 563220 Domestic or Foreign Scholarships






62910 Scholarships Abroad 563220 Foreign Scholarships

395

YOUTH AFFAIRS AND SPORTS 2544

60200 Director of Youth Affairs and Sports 511120 Permanent Secretaries/Heads (Salaries)











Old Head/














524110 through 524199, or 112120





62342 Youth Development Programmes 25443047

Now component: find appropriate economic nature and allocate accordingly

62345 Sports Services 25443048 Now component: find appropriate economic nature and allocate accordingly

400

EDUCATION (ADMINISTRATION) 2545

60200 Chief Education Officer 511120 Permanent Secretaries/Heads (Salaries)





















61400 Repairs and Maintenance 524110 through Find appropriate economic nature and



Old Head/

Subhead Old Description New Head/ Subhead New Description 524199, or 112120

through 112820 allocate accordingly



524110 through 524199, or 112120




61530 Equipment Rent 521310 or 521320 Rent of Office Equipment or Rent of other Equipment







62420 Further Education Programme 25453049


62430 Grants to Schools and Organizations

572110 through 572199


62440 Examination Expenses 25453051 Now a component: find appropriate economic nature and allocate accordingly

62610 Local History Programme 25453050 Now a component: find appropriate economic nature and allocate accordingly

62615 Alternative Certificate Programme 25453052


62620 Commonwealth Day Expenses 25453053



62980 Teachers' Training Programme 25453054


62990 Reading and Literacy Programme 25453055


410

EDUCATION (PRIMARY AND PRE-PRIMARY SCHOOLS) 2546












Old Head/












61520 School Transportation 528675 Transportation of Students




62400 Summer Programmes 25463056 Now a component: find appropriate economic nature and allocate accordingly

62420 Inter-School Activities 25463057 Now a component: find appropriate economic nature and allocate accordingly

62430 Early Childhood Development 25463058


62440 School Supplies 523223 School Supplies

62450 Foreign Language Programme 25463059


415

DEPARTMENT OF CULTURE 2547





















Old Head/






62414 Grant to Festival Committees 551323 Grant to Festivals and Fairs

62450 Cultural Activities 25473060 Now a component: find appropriate economic nature and allocate accordingly

420

EDUCATION (OTHER SECONDARY SCHOOLS) 2548




























62340 Sports and Inter-School Activities 25483061




62920 BVI Vocational Technical School 25481016




Old Head/


425

EDUCATION (ELMORE STOUTT HIGH SCHOOL) 2549

60200 Principal, Elmore Stoutt High School 511120 Permanent Secretaries/Heads (Salaries)

























524110 through 524199






62340 Sports and Inter-School Activities 25493061




62450 Educational Initiatives 25493062 Now a component: find appropriate economic nature and allocate accordingly

430 LIBRARY SERVICES 2550



Old Head/


60200 Chief Librarian 511120 Permanent Secretaries/Heads (Salaries)



























62425 Out Reach Programmes 25503063 Now a component: find appropriate economic nature and allocate accordingly

62600 Library Services 25503064 Now a component: find appropriate economic nature and allocate accordingly

62610 Library Automation 25503065 Now a component: find appropriate economic nature and allocate accordingly

435 PRISON 2551

60200 Superintendent of Prisons 511120 Permanent Secretaries/Heads (Salaries)












Old Head/

















62430 Prisoners' Welfare 25513067 Now a component: find appropriate economic nature and allocate accordingly

62620 Prison Operating and Maintenance Costs 25513068


62670 Dietary Services 623215 Dietary/Nutritional Services

62675 Prison Farm 25513070 Now a component: find appropriate economic nature and allocate accordingly


Old



440 MINISTRY OF HEALTH AND SOCIAL DEVELOPMENT 2652






60510 Wages 511210 or












61210 Telephone/Telexes/Faxes 522110 or 522120 or Mobile or Landline or Internet



Old Head/


Subhead New Description 522130



61230 Water 522310 or





524110 through 524199, or

112120 through 112820




524110 through 524199, or

112120 through 112820










62250 Drug Rehabilitation Programme 26523072


62255 Gender Affairs 26521017 Now a component: find appropriate economic nature and allocate accordingly


551210 or 551220 or

527110




62420 Health Education Deleted: find appropriate economic nature and allocate accordingly

62422 Specialist Medical Services 563230 or

563240 Domestic or Foreign Medical Assistance


62510 Special Needs Programme 561140 Special Needs Assistance

62520 Legal Aid Programme 561150 Legal Aid Assistance

62600 Nursing Council Expenses 527110 Professional Membership Fees

62620 Environmental Expenses 26521018 Now a component: find appropriate economic nature and allocate accordingly


528150 or 529110



526120 Domestic or Foreign Training

62967 HIV and Sexual Health 26523071 Now a component: find appropriate economic nature and allocate accordingly

62969 Hire of Transport (Medical Emergency)

528410 or 528420

Domestic or Foreign Transportation for Health Reasons



Old Head/



62970 Medical Dental Council 529110 Entertainment

63000 Drugs and Pharmaceutical Programme 26523073


63300 Public Health Programme 26523074 Now a component: find appropriate economic nature and allocate accordingly




450 ADINA DONOVAN HOME 2653

60200 Manager 511120 Permanent Secretaries/Heads (Salaries)




60510 Wages 511210 or










522110 or 522120 or




61230 Water 522310 or





524110 through 524199, or

112120 through 112820



524110 through 524199, or

112120 through 112820





62620 Adina Donovan Home Operating Costs 26533075


62630 Nutrition Costs 523215 Dietary/Nutrition Costs

62640 Recreation Activities/Programme 36533076




Old Head/



480 SOLID WASTE 2654 DEPARTMENT OF WASTE MANAGEMENT

60200 Manager, Solid Waste 511120 Permanent Secretaries/Heads (Salaries)




60510 Wages 511210 or










522110 or 522120 or




61230 Water 522310 or





524110 through 524199, or

112120 through 112820




524110 through 524199, or

112120 through 112820


61435 Maintenance of Dump Sites Deleted: find appropriate economic nature and allocate accordingly





62620 Public Education Programmes 26543077 Now a component: find appropriate economic nature and allocate accordingly

62660 Medical Expenses (Solid Waste Employees) 562130 Medical Expenses

62670 Beautification Programme 26543078 Now a component: find appropriate economic nature and allocate accordingly

62910 Derelict Vehicles 528330 Removal of Derelict Vehicles



Old Head/



500

SOCIAL DEVELOPMENT DEPARTMENT 2655

60200 Chief Social Development Officer 511120 Permanent Secretaries/Heads (Salaries)




60510 Wages 511210 or










522110 or 522120 or




61230 Water 522310 or






524110 through 524199, or

112120 through 112820




524110 through 524199, or

112120 through 112820






62410 Public Assistance Grants 572110 through



62600 Senior Citizens' Programmes 26553080 Now a component: find appropriate economic nature and allocate accordingly

62620 Children's Home 26553081 Now a component: find appropriate economic nature and allocate accordingly

62630 Foster Care 561130 Foster Care Assistance



Old Head/



62910 Community Development Activities 26553079


Old



510

MINISTRY OF COMMUNICATION AND WORKS 2756






60510 Wages 511210 or













522110 or 522120 or




61230 Water 522310 or






524110 through 524199, or

112120 through 112820




524110 through 524199, or

112120 through 112820




61610 Overseas Travel 525210 through Find appropriate economic nature and



Old Head/


Subhead New Description 525250 allocate accordingly







551210 or 551220 or

527110



62640 Electrical Inspection Expenses 27561019 Now a component: find appropriate economic nature and allocate accordingly

62700 Streetlighting 522220 Streetlighting





528150 or 529110


62770 Work Development Expense 528250 Architectural Services



520

FACILITIES MANAGEMENT UNIT 2757

60200 Facilities Manager 511120 Permanent Secretaries/Heads (Salaries)




60510 Wages 511210 or













522110 or 522120 or




61230 Water 522310 or




Old Head/







524110 through 524199, or

112120 through 112820



61420 Upkeep of Grounds 524114 Landscaping Government Premise

61430 Maintenance Contracts 524110 or

111120 Buildings-Minor Repairs/Maint or Improvements to Non-residential Building




62600 Insurance 571110 Property Insurance

62620 Upkeep of Central Administration Complex


530 CIVIL AVIATION 2758

60200 Director of Civil Aviation 511120 Permanent Secretaries/Heads (Salaries)











522110 or 522120 or





540 FIRE SERVICES 2759

60200 Chief Fire Officer 511120 Permanent Secretaries/Heads (Salaries)




60510 Wages 511210 or




Old Head/













522110 or 522120 or




61230 Water 522310 or





524110 through 524199, or

112120 through 112820




524110 through 524199





62620 Fire Services Expenses

562130 or 523212 or

523299 Small tools or Other miscellaneous supplies or Medical costs

550 WATER AND SEWERAGE 2760

60200 Director of Water and Sewerage 511120 Permanent Secretaries/Heads (Salaries)




60510 Wages 511210 or











Old Head/







522110 or 522120 or




61230 Water 522310 or









524110 through 524199, or

112120 through 112820




524110 through 524199, or

112120 through 112820




61530 Equipment Rent 521310 or

521320 Rent of Office Equipment or Rent of other Equipment





62600 Purchase of Desalinated Water 522330 Desalinated Water

62620 Water Connections 27603084 Now a component: find appropriate economic nature and allocate accordingly


62800 Small Tools 523212 Small Tools



62920 Water Quality Monitoring 27603085 Now a component: find appropriate economic nature and allocate accordingly

62965 Operation and Maintenance of Water and Sewerage System 27603086


62966 Survey Investigations 27603087 Now a component: find appropriate economic nature and allocate accordingly

62967 Rural Water Supplies 27603088 Now a component: find appropriate economic nature and allocate accordingly

62968 Unallocated Stores 113120 Equipment Stores



Old Head/



62970 Maintenance of Sewerage System Cane Garden Bay 27603089


62980 Unaccounted for Water 27603090 Now a component: find appropriate economic nature and allocate accordingly

560

DEPARTMENT OF MOTOR VEHICLES 2761

60200 Commissioner of Motor Vehicles 511120 Permanent Secretaries/Heads (Salaries)




60510 Wages 511210 or












522110 or 522120 or




61230 Water 522310 or






524110 through 524199, or

112120 through 112820





62620 Licensing Expenses


62625 License Plates 523211 License Plates





Old Head/



570 PUBLIC WORKS 2762

60200 Director of Public Works 511120 Permanent Secretaries/Heads (Salaries)




60510 Wages 511210 or













522110 or 522120 or




61230 Water 522310 or





524110 through 524199, or

112120 through 112820




524110 through 524199, or

112120 through 112820






62620 Technical Expenses

528240 or 528250 or

523150 Land Appraisal or Architectural or Software

62800 Small Tools 523212 Small Tools

62825 Maintenance of Roads and Bridges (VG/Anegada) 27623091


62830 Maintenance of Roads and Bridges 27623092


62835 Maintenance of Drains and Ghuts 27623093




Old Head/



62840 Stores Overhead Expenses 27623094 Now a component: find appropriate economic nature and allocate accordingly

62850 Mechanical Unallocated Stores 113120 Equipment Stores

62860 Workshop Operations 27623095 Now a component: find appropriate economic nature and allocate accordingly

62965 Special Works Programme 27623096 Now a component: find appropriate economic nature and allocate accordingly

65300 Purchase of Vehicles 112110 Purchase/Sale Motor Vehicles

580

TELEPHONE SERVICES MANAGEMENT UNIT 2763













522110 or 522120 or




61230 Water 522310 or





524110 through 524199, or

112120 through 112820






62620 Telecommunications Expenses 27633098 Now a component: find appropriate economic nature and allocate accordingly

62630 Technical Support 27633097 Now a component: find appropriate economic nature and allocate accordingly



65300 Purchase of Vehicles 112110 Purchase/Sale Motor Vehicles



Old



800 PENSIONS AND GRATUITIES 41

60104 Pensions and Gratuities

512120 or 512130 or

562220

Employee Gratuities (Contract) or Employee Gratuities (Pension) or Employee Pensions (Civil)

60105 Pensions and Gratuities (Police) 512140 or

562240 Employee Gratuities (Police) or Employee Pensions (Police)

60106 Pensions and Gratuities (Legislative)

512110 or 562210

HoA Members' Gratuities or HoA Members' Pensions

60110 Gratuities under Agreement 512120 Employee Gratuities (Contract)

60115 Pension Contribution Seconded Officers 562250 Pension Contribution (Seconded Officers)

60120 Workman's Compensation 528599 Other Insurance

60125 Ex-Gratia Allowance 562230 Ex-gratia Payments/Pensions

810 PUBLIC DEBT 42

60205 Fort Hill Water Project (Principal) 212210

60206 Fort Hill Water Project (Interest) 532110

60210 East End Water Project (Principal) 212211

60210

East End Water Project (Interest) 532111

60230 Hurricane Rehab Sea Defense (Principal) 212212

60231

Hurricane Rehab Sea Defense (Interest) 532113

60252 New Airport Terminal GBVI/Scotia (Principal) 211213

60253

New Airport Terminal GBVI/Scotia (Interest) 531113

60255 Virgin Gorda/Tortola Water Supply (Principal) 212213

60256

Virgin Gorda/Tortola Water Supply (Interest) 532113

60275 DBVI Capital Increase (Principal) 212214 60276 DBVI Capital Increase (Interest) 532114

60280

Road Improvement and Maintenance GBVI/BVISSB (Principal) 211214

60281

Road Improvement and Maintenance GBVI/BVISSB (Interest) 531114

60290 New Airport Terminal GBVI/BVISSB (Principal) 211215

60291

New Airport Terminal GBVI/BVISSB (Interest) 531115

60295 New Airport Terminal EIB (Principal) 212215



Old Head/



60296 New Airport Terminal EIB (Interest) 532115

60297 New Airport Runway CDB (Principal) 212216

60298

New Airport Runway CDB (Interest) 532116

60299

Road Improvement and Infrastructure Development (Principal) 211216

60300

Road Improvement and Infrastructure Development (Interest) 531116

60301 New Peebles Hospital (Principal) 211217 New Peebles Hospital (SSB)

60302 New Peebles Hospital (Interest) 531117

60303 New Peebles Hospital Banco Popular (Principal) 211218

60304

New Peebles Hospital Banco Popular (Interest) 531118

60305 New Peebles Hospital Banco Popular (Management Fee) 528610

60306

Supply of Greenhouses Deutsche Bank (Principal) 212217

60307 Supply of Greenhouses Deutsche Bank (Interest) 532117

60308

New Peebles Hospital Bridging Loan (Principal) 211218

60309 New Peebles Hospital Bridging Loan (Interest) 531118

60310

Natural Disaster Management - Infrastructure Rehab CDB (Principal) 212218

60311

Natural Disaster Management - Infrastructure Rehab CDB (Interest) 532118

880 MISCELLANEOUS 43

60305 Insurance 525140 or

525250 Domestic or Foreign Travel Insurance

60315 Payroll Adjustments 511610 Payroll Adjustments

60320 Compensation Payments, Losses and Write-Offs 572120 Compensation Payments

60325 Drawbacks and Refunds 572110 Refunds of revenue former financial years


528150 or 529110


60335 Local Expenses Operational Experts

528210 through 528299


60340 Special Missions

525210 through 525250


60345 Central Procurement Deleted: find appropriate economic nature



Old Head/


Subhead New Description and allocate accordingly

60347 Special Projects


60365 Hazardous Materials Clean-up 528320 Cleanup of hazardous materials

Old



2 DEPUTY GOVERNOR

25061 Magistrate Court and Offices 3210100 Magistrate's Court and Offices

25100 Police Infrastructure Development 3210200 Police Infrastructure Development

25103 Police Equipment 3210300 Police Equipment

25105 Governor's Group Development Projects

3210300 or 3210301 or

3210302

Governor’s Group Development Projects or Archives Repository or Renovations to Gov Properties

3 PREMIER'S OFFICE

35052 National Addressing System 3220400 National Addressing System

35058 Tourism Infrastructure Development 3220300 Tourism Infrastructure Development

35075 Culinary Arts Centre 3220200 Culinary Arts Centre

35097 Premier's Development Projects

3220500 or 3220501 or

3220502 Premier’s Development Projects or Historic Sites or Basketball Court – 2

nd District

4 MINISTRY OF FINANCE

45077 Post Office Infrastructure Development

3230100 or 3230200

Post Office Infrastructure Development (CFB) or Post Office Infrastructure Development (Local)

45078 Customs Infrastructure Development 3230300 Customs Infrastructure Development

5

MINISTRY OF NATURAL RESOURCES AND LABOUR

52001 Greenhouses 3240401 Greenhouses

55163 Agriculture Development

3240400 or 3240401 or

3240402 Agriculture Infrastructure Development or Greenhouses or Virgin Gorda Substation

55164 Purchase of Land 3240300 Purchase of Land

55177 MNR&L Development Projects

3240600 or 3240601 or 3240602 or 3240603 or 3240604 or

3240605

MNR&L Development Projects or East End/Fat Hog's Bay Development or Lifeguard Tower/Facilities or TB Lettsome International Airport or Special Projects or Beach Development



Old Head/



6 MINISTRY OF EDUCATION AND CULTURE

65052 Schools Rehabilitation – Improvements

3250100 or 3250101 or 3250102 or

3250103

Schools Rehabilitation – Improvements or Technical Vocational School or Elmore Stout High School or Willard Wheatley Primary School

65081 Schools Rehabilitation and Design

3250100 or 3250101 or 3250102 or

3250103

Schools Rehabilitation – Improvements or Technical Vocational School or Elmore Stout High School or Willard Wheatley Primary School

65106 ME&C Development Projects 3250400 or 3250401 or 3250402 or

3250403

ME&C Development Projects or VG Recreational Park or Anegada Recreational Park or BFEC Recreational Park

7

MINISTRY OF HEALTH AND SOCIAL DEVELOPMENT

72002 New Hospital 3260100 New Hospital (Loan Funding)

75052 Peebles Hospital Improvement & Equipment 3263400 Peebles Hospital Improvement & Equipment

75060 Adina Donovan Home 3260300 Adina Donovan Home

75086 New Hospital 3260200 New Hospital (Local Funding)

75110 Community Clinics 3263700 Community Clinics

75112 Community Centres General 3263600 Community Centres General

75116 BVI Services 3260500 BVI Services

75129 Social Housing 3260600 Social Housing 75131 MHSD Development Projects 3260700 or

3260701 or 3260702 or

3260703

MHSD Development Projects or Jost Van Dyke Helipad or Iris O’neal Polyclinic or Community Clinics

8

MINISTRY OF COMMUNICATION AND WORKS

82024 National Sewerage Programme 3270100 National Sewerage Project (BPPR)

85191 National Sewerage Programme 3270300 National Sewerage Project (CFB)

85253 Road Infrastructure

3270200 or 3270701 or

3270702

Road Infrastructure (CDB) or Road Infrastructure-Local Component or Road Infrastructure-All Other

85203 Civil Works Mitigation 32751900 Civil Works Mitigation

85266 Civil Works Mitigation - 1st District 3270501 Civil Works District 1

85267 Civil Works Mitigation - 2nd District 3270502 Civil Works District 2

85268 Civil Works Mitigation - 3rd District 3270503 Civil Works District 3



Old Head/



85269 Civil Works Mitigation - 4th District 3270504 Civil Works District 4






85251 Road Construction 3270400 Road Construction (CFB)

85275 Road Construction - 1st District 3270401 Road Construction District 1

85276 Road Construction - 2nd District 3270402 Road Construction District 2

85277 Road Construction - 3rd District 3270403 Road Construction District 3

85278 Road Construction - 4th District 3270404 Road Construction District 4






9 MISCELLANEOUS

95051 CDB Share Capital 3280100 CDB Share Capital

95052 CDB SDF Assessment 3280200 CDB SDF Assessment

95059 Special Projects 3280300 Special Projects

Documents

Chart of Accountsinotes.bvi.gov.vg/portal/home.nsf/vImagesW/Chart+of...2015/03/04 · Dewey Decimal system that public libraries the world over have used to file non-fiction books