chart of accounts - economic segment · 2017-11-08 · cl ch. sch. item sub item. chart of accounts...
TRANSCRIPT
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
1 Revenues Active
11 Tax Revenue Active
111 Taxes On Income, Profits Or Capital Gains Active
1111 Taxes on Individuals Active
111101 Pay As You Earn (PAYE) Active
111104 Tax on Rental Income Active
111107 Capital Gains Tax Active
111108 Withholding Tax on Interest Active
111109 Withholding Tax on Royalties Active
111110 Other Taxes on Income Active
111111 Taxes on Professional Income - Liberal Profession Active
111112 Personal Incometax (Pit) Active
1112 Taxes on Corporations and Enterprises Active
111202 Corporation Income Tax (CIT) Active
111204 Personal IncomeTax (PIT) Active
111205 PIT Truck customs Active
111209 Arrears Recovery Active
111210 Unclassified Revenue Active
111212 Withholding Tax 3% Active
111214 Capital Gains Tax Active
111216 Withholding Tax - Dividends Active
111217 Withholding Tax - Service Fees Active
111218 Withholding Tax - Royalties Active
111223 Withholding Tax - Lottery & Games Active
111224 Withholding Tax - Performance Payments Active
111226 Withholding Tax on Public Supplies Active
111230 Profits Of Fiscal Monopolies Active
111231 Withholding Tax -Management Fees Active
111232 Withholding Tax - Commissions Active
111233 Withholding Tax-Treasury bonds Active
112 Taxes On Payroll And Workforce Active
1121 Taxes on Payroll and Workforce Active
112101 Tax on Payroll and Workforce Active
113 Tax On Property Income Active
1131 Taxes on Immovable Property Active
113101 Building Tax and Fixed asset Tax Active
113104 Tax on Property - plots and land Active
113105 Tax on Boats Active
113106 Tax on Mining Active
113107 Penality on Property Taxes Active
113108 Plate Number Registration fees Active
113109 Property Tax on Vehicles (IP 5eme base) Active
1132 Taxes on Wealth Active
113203 Tax On Movable Property Active
113204 Taxes On The Issue Of Securities Active
1
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
113205 Taxes On Sale Of Securities Active
113206 Taxes On Checks And Other Forms Of Payment Active
113207 Taxes Levied On Sale Of Immovable Property. Active
1133 Estate, inheritance, and gift taxes Active
113305 Estate taxes Active
113306 Inheritance taxes Active
1135 Other non-recurrent taxes on property Active
113502 Taxes on boats Active
113503 Motor Vehicles registration (Customs) Active
1136 Other recurrent taxes on property Active
113601 Taxes on jewelry, other livestock Active
113602 Taxes on cattle and other livestock Active
113603 Taxes on other particular items of property, and external signs of wealth. Active
114 Taxes On Goods And Services Active
1141 General taxes on goods and services Active
114101 Value Added Tax Principle Active
114104 Value Added Tax - Arrears Active
114105 Value Added Tax - Miscellaneous Active
114106 Other general taxes on goods and services Active
114107 VAT on offset refund Active
114108 Trading Licence(Individual) Active
114109 6% Property Ownership Transfer Fees Active
114111 Vat Collection On Imports Active
114112 VAT Withholding tax Active
1142 Excises Active
114201 Excise duty on Local Wines and Liquor Active
114203 Excise duty on Local Cigarettes Active
114204 Excise duty on Local Mineral Water Active
114205 Excise duty on local Juice -other Active
114206 Excise duty on Local Airtime Active
114207 Excise duty on Local Fruit Juice Active
114210 Excise duty on Local Beer Active
114211 Excise duty Local Soft Drink Active
114212 Excise Duty On Beer - Imports Active
114213 Excise Duty On Soft Drinks - Imports Active
114214 Excise Duty On Wines And Liquors - Imports Active
114215 Excise Duty On Petroleum Products - Imports Active
114216 Excise Duty On Cigarettes - Imports Active
114217 Excise Duty On Mineral Water - Imports Active
114218 Excise Duty On Vehicles - Imports Active
114219 Excise Duty On Milk - Imports Active
114220 Road Fund Fuel and gasoil levy Active
114221 Strategic Petroleum Reserve levy Active
114222 Excise Duty_Lubrificant Active
1145 Taxes on Use of Goods and Services Active
114501 Axle Tax Active
2
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
114504 Tax on boats Active
114507 Transport License Active
114508 Trading License(Corporations And Enterprises) Active
114509 Building Permits Active
114510 Telecoms Licenses Active
114511 Licenses To Exploit Sub-Soil Assets Active
1146 Other taxes on goods and services Active
114604 Royalty Tax on Mining Active
115 Taxes On International Trade And Transactions Active
1151 Customs and other import duties Active
115110 Import Duty on Petrol Products Active
115111 Import Duty on other Goods Active
115112 Surcharges Active
115113 Tax on Export of Coffee Active
115114 Tax on Export of Tea Active
115115 Other Customs Revenues Active
115121 Revenues from Vehicles Entry/Exit Active
115122 Unclassified revenues(Customs) Active
115123 Export tax on Hides Skins Active
115124 Infrastructure Development Levy Active
115125 African Union Import Levy Active
13 Grants Active
136 Intra Entity Transfers Active
1362 Transfers from Subsidiaries entities Active
136201 Transfers from Subsidiaries Entities Active
137 Grants From Foreign Government Active
1371 Grants From Foreign government-Current Active
137101 General Budget Support From Foreign Governments Active
137102 Education Sector Support Active
137103 Agriculture Sector Support Active
137104 Energy Sector Support Active
137105 Institutional Grants Active
137106 Justice Sector Support Active
137107 Environment Sector Support Active
137108 Transport Sector Support Active
137109 Vup Sector Support Active
137110 Social Protection Sector Support Active
137111 Demobilization Support Active
137112 Decentralization And Governance Sector Active
137113 Health Sector Budget Support Active
137114 ICT Sector Budget Support Active
137115 Financial Sector Active
137116 Private Sector Development and Youth employment Active
137117 Environment and Natural Resources Active
137118 Public Finance Management (PFM) Active
137119 Urbanisation and Rural Settlements Active
3
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
137199 Other Sector Budget Support Active
1372 Grants From Foreign government-Capital Active
137201 Capital Grants From Foreign Governments Active
138 From International Organizations Active
1381 From International organizations Current Active
138101 General Budget Support From International Organizations Active
138102 Education Sector Support Active
138103 Agriculture Sector Support Active
138104 Energy Sector Support Active
138105 Institutional Grants Active
138106 Justice Sector Support Active
138107 Environment Sector Support Active
138108 Transport Sector Support Active
138109 Vup Sector Support Active
138110 Social Protection Sector Support Active
138111 Demoblisation Support Active
138112 Decentralazition And Governance Sector Active
138113 Health Sector Budget Support Active
138114 ICT Sector Budget Support Active
138115 Financial Sector Active
138116 Private Sector Development and Youth employment Active
138117 Environment and Natural Resources Active
138118 Public Finance Management (PFM) Active
138119 Urbanisation and Rural Settlements Active
138199 Other Sector Budget Support Active
1382 From International organizations -Capital Active
138201 Capital Grants From International Organizations Active
139 Grants From Other General Government Units Active
1391 Grants From Other General Government Units-Current Active
139101 Treasury Direct Payments-Current Active
139102 Treasury Direct Cash Transfers-Current Active
139103 Treasury Indirect Cash Transfers-Current Active
139104 Transfers From Central Government Institutions -Current Active
139105 Transfers From Districts -Current Active
139106 Below Line Transfers From Treasury -Current Active
139107 Transfers from Subsidiary Entities-Current Active
139108 Revenue Remittance From Rwanda Revenue Authority Active
139109 Intra Transfers From Central Government -Current Active
139110 Intra Transfers From Districts -Current Active
139111 Intra Transfers From Government Developments Projects Current Active
139112 Intra Transfers From Subsidiaries Entities -Current Active
1392 Grants From Other General Government Units-Capital Active
139201 Treasury Direct Payments-Capital Active
139202 Treasury Direct Cash Transfers-Capital Active
139203 Treasury Indirect Cash Transfers-Capital Active
139204 Transfers From Central Government Institutions -Capital Active
4
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
139205 Transfers From Districts -Capital Active
139206 Transfers from Government Development Projects-Capital Active
139207 Below Line Transfers From Treasury -Capital Active
139208 Intra Transfers From Central Government -Capital Active
139209 Intra Transfers From Districts -Capital Active
139210 Intra Transfers From Government Developments Projects Capital Active
139211 Intra Transfers From Subsidiaries Entities -Capital Active
1393 Transfers From Subsidiary Units Active
139301 "Transfers From District Schools" Active
139302 Transfers From District Hospital Active
139303 Political parties Active
139304 Prison Active
139305 Courts – Upper and Lower Active
139306 Teachers Sacco Active
139307 Sector Active
139308 Credit Saving Scheme - CSS Active
139309 Transfers from Pharmacies Active
139310 Transfer from Mutual health sections Active
139399 Other transfer from non reporting government entities Active
14 Other Revenues Active
141 Property Income Active
1411 Interest Active
141101 Interest on late rent payments Active
141102 Interest on Government Deposits and Guarantee Funds Active
141103 Interest income on domestic bonds and debentures Active
141104 Interest On Paye Active
141105 Interest On Personal Income Tax Active
141106 Interest on Withholding Tax - All Active
141107 Interest On Corporation Tax Active
141108 Interest On Late Payments Of Taxes On Corporations And Enterprises Active
141109 Interest on Building Tax Active
141110 Interest On Late Payment Of Property Tax On Vehicles Active
141111 Interest On Local Consumption Taxes Active
141112 Interest on Axle Tax Active
141113 Interests on Current account deposits in Banks Active
141114 Interest on Capital Gains Tax Active
141115 Interest on Motorvehicle Registration(Domestic) Active
141116 Interest on Withholding Tax 3% (WOP Public Supply) Active
141117 Interest on Gaming Tax Active
141118 Interest on Withholding tax-WOP Dividends Active
141119 Interest on Withholding tax-WOP Service fees Active
141120 Interest on Withholding tax-WOP Bank interest Active
141121 Interest on Value added tax Active
141122 Interest on Excise duty-Local Beer Active
141123 Interest on Excise duty-Local Soft Drinks Active
141124 Interest on Excise duty-Local Airtime Active
141125 interest on withholding tax-WOP Vat Public Institution Active
5
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
141126 Interest on Royality tax on Mining Active
141127 Interest on Advertising on Billboard Active
141128 Interest on Communication Towers Fees Active
141129 Interest on Public Cleaning Services Fees Active
141130 Interest on Land Lease Fees Active
141131 Interest on Rental Income Active
141132 Interest on Trading License Active
141133 Interst-Excise duty - Local Wines &Liquor Active
141134 Interest-Excise duty - Local Cigarettes Active
141135 Interest - Excise duty - Local Mineral water Active
141136 Interest - Withholding Tax on Royalties Active
141137 Interest - Withholding Tax - Commissions Active
141138 Interest - Withholding Tax - Performance Payments Active
141139 Interest - Withholding Tax on Lottery & Games Active
141140 Interest - Withholding Tax -Management Fees Active
141141 Interest - Withholding Tax 10% on Service Fees Active
141142 Interest - Excise duty - Local other Juice Active
141143 Interest - Excise duty - Local Fruit Juice Active
141144 Interest - Excise duty - Local Wines and Liquor Active
141145 Interest - Withholding Tax-Treasury bonds Active
141146 Interest on Excise Duty-Lubricant Active
1412 Dividends Active
141201 Dividends From Public Enterprises Active
141202 Dividends From Private Enterprise Active
1413 Rent Active
141301 Rental of Office buildings Active
141302 Rent of public administration lands Active
141303 Leases income on Government Assets/ Rental income Active
142 Sales Of Goods And Services Active
1421 Sale of Goods of Market Establishment Active
142101 Certificate of Origin Active
142102 Abattoir Fees Active
142104 Hospital Charges Active
142105 Sale of Drugs and Medical Supplies Active
142106 Tuition Fees Active
142107 Laboratory Fees Active
142108 Fee charged for advertising Active
142109 Accommodation fees Active
142110 Hire of Halls and Other Facilities Active
142111 Rental of plates numbers ( for vehicles) Active
142113 Agricultural revenues Active
142115 Health Insurance fees Active
142116 Consultancy Fees Active
142117 Sales of biodiesel products Active
142118 Revenues from research activities Active
142119 Revenues from arts and crafts Active
142120 Revenues from Carpentry Active
6
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
142121 Revenues from Welding Active
142122 Revenues from Auto repair services Active
142123 Revenues from Construction Activities Active
142124 Consultations Active
142125 Hospitalisation Active
142126 Stomatologie Active
142127 Deliveries Active
142128 Sale of drugs Active
142129 Laboratory Active
142130 Minor Surgery Active
142131 Major Surgery Active
142132 Maternal Surgery Active
142133 Kinetheraphy Active
142134 X-Rays (Radiotheraphy) Active
142135 Issue of Medical-Legal Documents Active
142136 Sale of Patient Records/Forms Active
142137 Ambulance (Transport of Patients) Active
142138 Procedures (Soins infirmiers) Active
1422 Administrative fees Active
142201 Sale of Tender Documents Active
142202 Orthophotos Fees Active
142203 Sanitary photo certificate Active
142204 Blood transfusion fees Active
142205 General laboratories Test Active
142206 Academic Documents Active
142207 Examination Fees Active
142208 Registration Fees Active
142209 Book Sales Active
142210 Trading License (Patent) Active
142211 Building Permits Active
142212 Passport/Travel Document Fees Active
142213 Migration Visas Active
142214 Notary Charges Active
142215 Driving Licenses Active
142216 Sale Of Official Gazette Active
142217 Sale Of Accreditation Cards Active
142218 Consular Fees Active
142219 Work Permits Active
142220 Occupation Permits Active
142221 Request For Citizenship Fees Active
142222 Licenses To Exploit Sub-Soil Assets Active
142223 Identity Card and Smart Card fees Active
142224 Orthography Edititing and Proofreading Active
142225 Transfer Of Property Ownership Fees Active
142226 Plot Measurement Fees Active
142227 Boundaries Marks Fees Active
142228 Billboards Fees Active
142229 Banners Fees Active
7
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
142230 Non Engine Operated Boat Fees Active
142231 Engine Operated Boat Fees Active
142232 Brick Yard Licensing Fees Active
142233 Communication Facilitation Towers Fees Active
142234 Mine Or Quarry Permit Or Concession Fee Active
142235 Mine ; Quarry Prospection Fees And Transport Of Material From Quarries And Forests Active
142236 Public Cleaning Services Fees Active
142237 Use Of Public Waters (Fishermen) Active
142238 Parking Charges Active
142239 Annual Technical Inspection Of Transportation Means Active
142240 Sale Of Flags Active
142241 Mines Exploitation License Active
142242 Sale Of Specifications Active
142243 Calibration And Verification Costs Active
142244 Chancellerie Rights Legislation And State Preview Active
142245 Sale Of Maps Active
142246 Performance Security Active
142247 Fees For The National Museum Institute Active
142248 Systematic Land Registration Active
142249 Land Registration Certificate Fees Active
142250 Gacaca Fees Active
142251 Waste Disposal Fees Active
142252 Court Costs Active
142253 Driving Licences Examination Fees Active
142254 Registration Fees For Opening Clinics And Pharmacy Active
142255 Mission Refund Active
142256 Computer Processing Fees Active
142257 Replacement Fees Active
142258 Fees Charged On Public Cemeteries Active
142259 Fee Charged On Civil Marriage Done Outside The Official Business Days Active
142260 Intellectual Property Active
142261 Tourism Licensing Fees Active
142262 Forestry Exploitation Fees Active
142263 Environmental Fees Active
142264 Business Registration Fees Active
142265 Business Change Fees Active
142266 Business Certification Fees Active
142267 Business Deregistration Fees Active
142268 Mortgage Registration Active
142269 Sales From Livestock Products Active
142270 Sales Of Agriculture Products Active
142271 Sales Of Aquaculture Products Active
142272 Sale Of Poultry Products Active
142273 Sales Of Seeds Active
142274 Sales Of Animals Active
142275 Proceeds From Rentals Active
142276 Proceeds From Permit Fees Active
142277 Other Services Fees Active
8
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
142278 Market Gate Entry Fees Active
142279 Taxes On Vehicle Registration Plate (Vehicle Plate Registration Fee) Active
142280 Lease Fees On Land (Lg) Active
142281 Magerwa Warehousing Fees Active
142282 Investment Certificate Fees Active
142283 Handling Charges Active
142284 Quality Inspection Fees Active
142285 Birth Certificates fees Active
142286 Marital Status certificate fees Active
142287 Death Certificate fees Active
142288 Medical Certificate Fees Active
142289 Identification Certificate fees Active
142290 Land Services (Splitting/Merging and Change of Land Use) Active
142291 Fees for Analysis of the History and Culture content (Book,Film,drama and theatre) Active
142292 Permission fee for Photo and Video Shooting Active
142293 Translation Fees Active
142294 Fees for Registering a Non Government Organization Active
142298 Other Miscellaneous Testimonies Active
142299 Other Administrative Fees Active
1423 Incidental Sales by Non Market establishments Active
142303 Title Deed Active
142304 Valuation fees Active
142305 Gorilla Visit Active
142306 Park Entry Fees Active
142307 Golden Monkey Active
142308 Climbing Volcanoes Active
142309 Birds Visits Active
142310 Diana Fossey Tomb Visit Active
142311 Natural Walks Active
142312 Fishing Active
142313 Research Fees Active
142314 Boating Active
142315 Kigali City Tour Active
142316 Boutiques Items Active
142317 Chimpanzee Active
142318 Colobus Active
142319 Filming Active
142320 Canopy Active
142321 Mangabey Active
142322 Camping Active
142323 Other Toursim Revenues Active
142324 Sale Of Used State Objects Active
142325 Sale Of Small Equipments And Tools Active
142326 Peace Keeping Operations (Rdf) Active
142327 Peace Keeping Operations (Fpu) Active
142328 Plate Number Registration Fees Active
142329 Road Fund - Roadtoll (Fer) Active
142330 Graduation Gown Fees Active
9
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
142337 Consultations Active
142338 Hospitalisation Active
142339 Stomatology Active
142340 Deliveries Active
142342 Sale of drugs Active
142343 Laboratory Active
142344 Surgery Active
142345 Kinestheraphy Active
142346 Imaging and scanning Active
142348 Sale of Patient Records/Forms Active
142349 Ambulance (Transport of Patients) Active
142350 Procedures (Soins infirmiers) Active
142351 Ophthalmology Active
142352 Mortuary Active
142353 Preventive Care Active
142354 Medical Consumables Active
142355 Incinerator (Burning of expired drugs Active
142356 Oxygen plant (sales of oxygen to external client ) Active
142357 Neurology Active
142358 Oncology Active
142359 Other health related revenues Active
143 Fines, Penalties, And Forfeits Active
1431 Fines Active
143101 Court fines Active
143102 Contraventions to the traffic rules Active
143103 Gage and Bank fines Active
143104 Forestry Exploitation Fines Active
143105 Environmental Fines Active
1432 Penalties Active
143201 Penalties on defaulting Active
143202 Penalties on late payments Active
143203 Penalties of commerce cases Active
143204 Penalties on bounced cheques Active
143205 Judicial penalties Active
143206 Other penalties and contraventions Active
143207 Default Interest Active
143208 Penality On Income Tax Active
143209 Penalitytrading License Active
143210 Revenues/Penalties Active
143211 Penalty On Public Supply Withholding Tax 3% Active
143212 Penalties On Paye Active
143213 Penalties On Corporation Income Tax Active
143214 Penalties - Personal Income Tax Active
143215 Penalties - Withholding Taxes Active
143216 Other Fines On Taxes On Corporations And Enterprises Active
143217 Building Tax Penalties Active
143218 Penality On Property Taxes Active
10
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
143219 Penality On Property Tax On Vehicles Active
143220 Penality On Number Plate Registration Fees Active
143221 Value Added Tax - Late Payment Charge Active
143222 Value Added Tax - Penalty Active
143223 Penalties On Local Consumption Taxes Active
143224 Axle Tax - Penalties Active
143225 Revenues On Statement Of Offence Active
143226 Penalties-Capital Gains Tax Active
143227 Gaming Tax Penality Active
143228 Penality-Withholding Tax-WOP Dividends Active
143229 Penality-Withholding Tax-WOP Services Active
143230 Penality-Withholding Tax-WOP Bank interest Active
143231 Penality on Excise Duty-Local Beer Active
143232 Penality on Excise Duty-Local Soft Drinks Active
143233 Penality on Excise Duty-Local Airtime Active
143234 Penality on Withholding Tax-WOP Vat Public Institution Active
143235 Penalties on Royalty Tax on Mining Active
143236 Peanlity on Communication Facilitation Towers Fees Active
143237 Penality on BillBoard Fees Active
143238 Land lease Fees Peanalty Active
143239 Penality on Public Cleaning Services Fees Active
143240 Penanlity on Rental Income Active
143241 Penalty - Excise duty - Local Wines &Liquor Active
143242 Penalty - Excise duty - Local Cigarettes Active
143243 Penalty - Excise duty - Local Mineral water Active
143244 Penalty - Withholding Tax on Royalties Active
143245 Penalty - Withholding Tax - Commissions Active
143246 Penalty - Withholding Tax - Performance Payments Active
143247 Penalty - Withholding Tax -Management Fees Active
143248 Penalty - Withholding Tax 10% on Service Fees Active
143249 Penalty - Excise duty - Local other Juice Active
143250 Penalty - Excise duty - Local Fruit Juice Active
143251 Penalty- Excise duty - Local Wines &Liquor Active
143252 Penalty- Withholding Tax-Treasury bonds Active
143253 Penalty- Withholding Tax on Lottery & Games Active
143254 Penalties on Excise Duty- Lubricant Active
1433 Forfeitures Active
143301 Unclaimed monies Active
143302 Confiscation Active
144 Voluntary Transfers Other Than Grants Active
1441 Current voluntary transfers other than grants Active
144101 Foods relief contribution Active
144102 Blankets relief contributions Active
144103 Medical relief supplies contributions Active
144104 Grant From Local Organizations-Current Active
144105 Grant From Local Individuals -Current Active
144110 Grant From Local Organizations _Capital Active
11
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
144111 Grant From Local Individuals _Capital Active
144199 Transfer for Other Public works Active
1442 Capital voluntary transfers other than grants Active
144201 Transfer for construction or purchase of hospitals Active
144202 Transfer for construction or purchase of schools Active
144203 Transfer for construction or purchase of museums Active
144204 Transfer for construction or purchase of cultural centres Active
144205 Gifts of land Active
144206 Gifts of buildings Active
144207 Gifts of machinery Active
144208 Gifts of intangible assets Active
144209 Gifts for other Tangible Assets Active
1443 AGACIRO DEVELOPMENT FUND CONTRIBUTIONS Active
144301 CONTRIBUTIONS FROM CIVIL SERVANTS Active
144302 CONTRIBUTIONS FROM CORPORATE Active
144303 CONTRIBUTIONS FROM INDIVIDUALS Active
144304 CONTRIBUTIONS FROM DIASPORA Active
144305 CONTRIBUTIONS FROM BUSINESS EMPLOYEES Active
144306 CONTRIBUTIONS FROM NGOs Active
144307 CONTRIBUTIONS FROM FRIENDS OF RWANDA Active
144308 CONTRIBUTIONS FROM GOVERNMENT INSTITUTIONS Active
144309 CONTRIBUTIONS FROM SMS Active
145 Miscellaneous And Unidentified Revenue Active
1451 Miscellaneous income Active
145101 Training Deduction Active
145103 Received money for indemnisation of losses caused to Gvt Active
145104 Scholarship Loan Recovery Active
145106 VAT Refund Active
145107 Caution funds collected Active
145108 Draw down from Government Reserves Active
145109 FARG Revenues collected by RRA Active
145111 Gain of currency exchange and translations Active
145112 Other Refunds Active
145113 RURA Collections Active
145114 Car Loan Reimbursement Active
145115 Mission Refund Active
145199 Other Miscellaneous Income Active
1452 Unidentified revenue Active
145201 Unidentified revenue Active
15 Disposal Of Assets Active
151 Disposal Of Tangible Fixed Assets Active
1511 Structures, Buildings Active
151101 Dwellings Active
151102 Non residential buildings Active
151103 Infrastructure structures Active
151104 Other structures Active
12
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
1512 Transport Equipment Active
151201 Saloon vehicles Active
151202 Motorbikes Active
151203 Trucks and Heavy Vehicles Active
151204 Fire trucks Active
151205 Ambulances Active
151206 Aircrafts Active
151207 Agricultural Machinery Active
151208 Heavy Road Equipment Active
151299 Other transport Equipments Active
1513 Office Equipment, Furniture and Fittings Active
151301 Air conditioner Active
151302 Tables Active
151303 Shredding machine Active
151304 Fridge Active
151305 Chairs Active
151399 Other Office Equipment, Furniture and Fittings Active
1514 ICT Equipment, Software and Other ICT Assets Active
151401 Desk top Computer Active
151402 Laptops Active
151403 Printers Active
151404 Internet connectivity equipment Active
151405 Phone handsets Active
151406 Mobile phones Active
151407 External storage devices Active
151408 Radio Active
151409 Television sets Active
151410 Computer software Active
151499 Other ICT Equipment, software and Assets Active
1515 Other Machinery and Equipment Active
151501 Monuments & Touristic crafts Active
151502 Laboratory & Medical Equipment Active
151503 Sports Equipment Active
151504 Photograph and music equipment Active
151505 Museum exhibits Active
151507 Archived materials, sculptures and other rarely natural subjects Active
151598 Classified equipment Active
151599 Other Specialized Equipment Active
1516 Cultivated Assets Active
151601 Breeding Livestock Active
151602 Forests Active
151603 Crops Active
151604 Fishery Cultivations (Fish Breeding Farms, etc.) Active
151605 Horticultural Cultivations Active
151699 Other cultivated assets Active
1517 Intangible Assets Active
151701 License, trade mark, copyrights, intellectual properties Active
13
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
151799 Other Intangible Assets Active
1518 Disposal of other Fixed Assets Active
151801 Forests Active
151802 Crops Active
151803 Fishery Cultivations (Fish Breeding Farms, etc.) Active
151804 Horticultural Cultivations Active
151805 Other cultivated assets Active
151806 License, trade mark, copyrights, intellectual properties Active
152 Sale Of Inventories Active
1521 Strategic Stocks Active
152101 Petroleum Active
152102 Grains Active
152199 Other strategic stocks Active
1522 Other inventories Active
152201 Medical supplies Active
152202 Veterinary and agricultural products Active
152203 Inventories for repair and maintenance of buildings and other structures Active
152204 Information Technology equipment Active
152205 Furniture Active
152206 Other machinery and equipment Active
153 Sale Of Valuables Active
1531 Valuables Active
153101 Paintings Active
153102 Sculptures Active
153103 Jewelery Active
153104 Precious stones Active
153105 Precious metal Active
153199 Other valuables Active
154 Sale Of Non Produced Assets Active
1541 Land Active
154101 Land Active
154102 Water Active
154103 Soil Active
154104 Improvement on land Active
1542 Sub soil assets Active
154201 Natural Gas Active
154202 Oil Active
154203 Metallic mineral reserves Active
154204 Non- Metallic minerals Active
154205 Other natural resources exploitation Active
155 Disposal Of Financial Assets - Domestic Active
1555 1555Drawdown on Currency And Deposits -Domestic Active
155501 Savings And Fixed Term Deposit-Domestic Active
155502 Other Currency And Deposits -Domestic Active
1556 Disposal of Securities Other Than Shares (Debt Securities)-Domestic Active
14
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
155601 Treasury Bill- Domestic Active
155602 Treasury Bond-Domestic Active
155603 Repo -Domestic Active
155699 Other Debt Securities-Domestic Active
1557 Liquidation of Domestic Loans Active
155701 Liquidation of Corporate Bonds-Domestic Active
155702 Liquidation of Corporate Loans-Domestic Active
155703 Liquidation Of Loans To Local Banks -Domestic Active
155704 Liquidation Of Loans To Public Enterprises Domestic Active
155799 Liquidation Of Other Loans -Domestic Active
1558 Disposal of Shares And Other Equity-Domestic Active
155801 Disposal Of Shares Public Corporations And Quasi Public Corproration -Domestic Active
155899 Disposal Of Other Shares And Equity -Domestic Active
156 Disposal Of Financial Assets - Foreign Active
1565 Currency And Deposits S - Foreign Active
156501 Currency And Deposits S - Foreign Active
156502 Other Currency And Deposits S - Foreign Active
1566 Disposal of Securities Other Than Shares (Debt Securities) S - Foreign Active
156601 Bonds And Debentures - Foreigns Active
156602 Other Negotiable Instruments - Foreigns Active
156699 Other Debt Securities S - Foreign Active
1567 Loans S - Foreign Active
156701 Liquidation Of Loans To Public Corporations & Quasi Public Corproations - Foreign Active
156799 Liquidation Of Other Loans S - Foreign Active
16 Proceeds From Loan Borrowings Active
161 Domestic Loan Borrowing Active
1612 Currency And Deposits Active
161201 Currency And Deposits Active
161299 Other Currency And Deposits Active
1613 Securities Other Than Shares (Debt Securities) Active
161301 Treasury Bills Active
161302 Treasury Bonds Active
161303 Repo Active
161304 Municipality Bonds Active
161399 Other Debt Securities Active
1614 1614Loans Active
161401 Corporate Bonds Active
161402 Corporate Loans Active
161403 Loans From Local Banks Active
161404 Loans From Public Enterprises Active
161499 Other Loans Active
162 Foreign Loan Borrowing Active
1622 Currency And Deposits Active
162201 Currency And Deposits Active
162299 Other Currency And Deposits Active
15
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
1623 Securities Other Than Shares (Debt Securities) Active
162301 Proceeds From Euro Bonds Active
162399 Other Debt Securities Active
1624 1624Loans Active
162401 Capital Loans From Foreign Governments Active
162402 Capital Loans From International Organizations Active
162403 Current Loans From Foreign Governments Active
162404 Current Loans From International Organizations Active
162499 Other Loans Active
2 Expenditures Active
21 Compensation Of Employees Active
211 Salaries In Cash Active
2111 Salaries in cash for Political appointees Active
211101 Political Appointees:Basic salary in cash Active
211102 Political Appointees:Transport Allowances in cash Active
211103 Political Appointees:Housing Allowances in cash Active
211104 Political Appointees:Responsibility Allowances in cash Active
211105 Political Appointees:Leave Pay in cash Active
211106 Political Appointees:Performance Bonus in cash Active
211107 Political Appointees:Luncheon allowances in cash Active
211108 Political Appointees:Regularization in cash Active
211109 Political Appointees:Other allowances and benefits in cash Active
2112 Salaries in cash for Diplomats Active
211201 Diplomats :Basic Salary in cash Active
211202 Diplomats :Transport Allowances in cash Active
211203 Diplomats :Housing Allowances in cash Active
211204 Diplomats :Responsibility Allowances in cash Active
211205 Diplomats :Leave Pay in cash Active
211206 Diplomats :Performance Bonus in cash Active
211207 Diplomats :Luncheon allowances in cash Active
211208 Diplomats : Regularization in cash Active
211209 Diplomats : Other Allowances and Benefits in cash Active
2113 Salaries in cash for Other Employees Active
211301 Other employess: Basic Salary in cash Active
211303 Other employess: Transport Allowances in cash Active
211304 Other employess: Housing Allowances in cash Active
211305 Other employess:Responsibility Allowances in cash Active
211306 Other employess: Leave Pay in cash Active
211307 Other employess:Performance Bonus in cash Active
211308 Other employess:Luncheon allowances in cash Active
211309 Other employess:Regularization in cash Active
211310 Other employess:Gratuity allowance in cash Active
211311 Other employess:Entertainment Allowance in cash Active
211312 Other employess:TPR Top Up in cash Active
211313 Other employess:Other Allowances and Benefits in cash Active
2114 Salaries in Cash for Teachers Active
16
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
211401 Teachers Basic Salary in Cash Active
211402 Teachers Transport Allowance in Cash Active
211403 Teachers Housing Allowances in Cash Active
211404 Teachers Responsability Allowance in Cash Active
211405 Teachers Leave Pay in Cash Active
211406 Teachers Performance Bonus in Cash Active
211407 Teachers Luncheon allowances in cash Active
211408 Teachers Regularization in Cash Active
211409 Teachers Gratuity allowance in Cash Active
211410 Teachers Entertainement Allowance in Cash Active
211411 Teachers TPR top up in Cash Active
211412 Teachers Other Allowances and Benefits in Cash Active
2115 Salaries in Cash for Health Staffs Active
211501 Health Staffs Basic Salary in Cash Active
211502 Health Staffs Transport Allowances in Cash Active
211503 Health Staffs Housing Allowances in Cash Active
211504 Health Staffs Responsability Allowances in Cash Active
211505 Health Staffs Leave Pay in Cash Active
211506 Health Staffs Performance Bonus in Cash Active
211507 Health Staffs Luncheon allowances in cash Active
211508 Health Staffs Regularization in Cash Active
211509 Health Staffs Gratuitty allowance in cash Active
211510 Health Satffs Entertainment Allowance in Cash Active
211511 Health Staffs TPR Top Up in Cash Active
211512 Health Staffs Other Allowances and Benefits in Cash Active
2116 Project Staff remuneration Active
211601 Project Staffs remuneration Basic Salary in Cash Active
211602 Project Staffs remuneration Transport Allowances in Cash Active
211603 Project Staffs remuneration Housing Allowances in Cash Active
211604 Project Staffs remuneration Responsability Allowances in Cash Active
211605 Project Staffs remuneration Leave Pay in Cash Active
211606 Project Staffs remuneration Performance Bonus in Cash Active
211607 Project Staffs remuneration Luncheon Allowances in Cash Active
211608 Project Staffs remuneration Regulatrization in Cash Active
211609 Project Staffs remuneration Gratuity allowance in cash Active
211610 Project Staffs remuneration Entertainment Allowance in Cash Active
211611 Project Staffs remuneration TPR Top Up in Cash Active
211612 Project Staffs remuneration Other Allowances and Benefits in Cash Active
212 Salaries In Kind Active
2121 Political appointees Active
212101 Political appointees: Salaries - ( Basic Pay ) in kind Active
212102 Political appointees: Transport Allowances in kind Active
212103 Political appointees: Housing Allowances in kind Active
212104 Political appointees: Responsibility Allowances in kind Active
212105 Political appointees: Leave Pay in kind Active
212106 Political appointees: Performance Bonus in kind Active
212107 Political appointees: Luncheon allowances - in kind Active
17
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
212108 Political appointees: Regularization in kind Active
212109 Political appointees: Other Allowances/Benefits in kind Active
2122 Diplomats Active
212201 Diplomats :Salaries - ( Basic Pay ) in kind Active
212202 Diplomats :Transport Allowances in kind Active
212203 Diplomats :Housing Allowances in kind Active
212204 Diplomats :Responsibility Allowances in kind Active
212205 Diplomats : Leave Pay in kind Active
212206 Diplomats : Performance Bonus in kind Active
212207 Diplomats :Luncheon allowances - in kind Active
212208 Diplomats : Regularization in kind Active
212209 Diplomats : Other Allowances/Benefits in kind Active
2123 Other Employees Active
212301 Other Employees : Salaries - ( Basic Pay ) in kind Active
212302 Other Employees : Transport Allowances in kind Active
212303 Other Employees : Housing Allowances in kind Active
212304 Other Employees : Responsibility Allowances in kind Active
212305 Other Employees : Leave Pay in kind Active
212306 Other Employees : Performance Bonus in kind Active
212307 Other Employees : Luncheon allowances - in kind Active
212308 Other Employees : Regularization in kind Active
212309 Other Employees : Gratuity allowance in kind Active
212310 Other Employees : Entertainment Allowance in kind Active
212311 Other Employees : TPR Top Up in kind Active
212312 Other Employees : Other Allowances/Benefits in kind Active
2125 Salary in Kind for Teachers Active
212501 Teachers Basic Salary in Kind Active
212502 Teachers Transport Allowances in Kind Active
212503 Teachers Housing Allowances in Kind Active
212504 Teachers Responsibility Allowances in Kind Active
212505 Teachers Leave Pay in Kind Active
212506 Teachers Performance Bonus in Kind Active
212507 Teachers Luncheon allowances in Kind Active
212508 Teachers Regularization in Kind Active
212509 Teachers Gratuity allowance in Kind Active
212510 Teachers Entertainment Allowance in Kind Active
212511 Teachers TPR Top Up in Kind Active
212512 Teachers Other Allowances and Benefits in Kind Active
2126 Salary in Kind for Health Staffs Active
212601 Health Staffs Basic Salary in Kind Active
212602 Health Staffs Transport Allowances in Kind Active
212603 Health Staffs Housing Allowances in Kind Active
212604 Health Staffs Responsibility Allowances in Kind Active
212605 Health Staffs Leave Pay in Kind Active
212606 Health Staffs Performance Bonus in Kind Active
212607 Health Staffs Luncheon allowances in Kind Active
212608 Health Staffs Regularization in Kind Active
18
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
212609 Health Staffs Gratuity allowance in Kind Active
212610 Health Staffs Entertainment Allowance in Kind Active
212611 Health Staffs TPR Top Up in Kind Active
212612 Health Staffs Other Allowances and Benefits in Kind Active
2127 Salaries in Kind for Development Project employees Active
212701 Project Staff remuneration Basic Salary in Kind Active
212702 Project Staff remuneration Transport Allowances in Kind Active
212703 Project Staff remuneration Housing Allowances in Kind Active
212704 Project Staff remuneration Responsibility Allowances in Kind Active
212705 Project Staff remuneration Leave Pay in Kind Active
212706 Project Staff remuneration Performance Bonus in Kind Active
212707 Project Staff remuneration Luncheon allowances in Kind Active
212708 Project Staff remuneration Regularization in Kind Active
212709 Project Staff remuneration Gratuity allowance in Kind Active
212710 Project Staff remuneration Entertainment Allowance in Kind Active
212711 Project Staff remuneration TPR Top Up in Kind Active
212712 Project Staff remuneration Other Allowances and Benefits in Kind Active
213 Social Contribution Active
2131 Actual Social Contribution Active
213101 Government Contributions to social security for Political appointees Active
213102 Government Contributions to Health Insurance for Political appointees Active
213103 Government Contributions to Pension/Provident funds for Political appointees Active
213104 Government Contributions to social security fund for Diplomats Active
213105 Government Contributions to health insurance for Diplomats Active
213106 Government Contributions to Pension/Prov for Diplomats Active
213107 Government Contributions to social security fund for Other employees Active
213108 Government Contributions to health insurance for Other employees Active
213109 Government Contributions to Pension/Prov for Other employees Active
213110 Government Contributions to Maternity Leave Scheme /Political appointees Active
213111 Government Contributions to Maternity Leave Scheme /Diplomats Active
213112 Government Contributions to Maternity Leave Scheme/Other Employees Active
213113 Government Contributions to social security for Teachers Active
213114 Government Contributions to Health Insurance for Teachers Active
213115 Government Contributions to Pension for Teachers Active
213116 Government Contributions to Maternity Leave Scheme for Teachers Active
213117 Government Contributions to social security for Health Staffs Active
213118 Government Contributions to Health Insurance for Health Staffs Active
213119 Government Contributions to Pension for Health Staffs Active
213120 Government Contributions to Maternity Leave Scheme for Health Staffs Active
213121 Government Contributions to social security for Project Staffs Active
213122 Government Contributions to Health Insurance for Project Staffs Active
213123 Government Contributions to Pension for Project Staffs Active
213124 Government Contributions to Maternity Leave for Project Staffs Active
214 Salaries Arrears Active
2141 Salaries Arrears in Cash Active
214101 salaries arrears Active
214102 Arrears On Salaries In Cash For Diplomats Active
19
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
214103 Arrears On Salaries In Other Employees Active
2142 Salaries in Arrears in Kind Active
214201 Arrears On Salaries In Kind For Political Appointees Active
214202 Arrears On Salaries In Kind For Diplomats Active
214203 Arrears On Salaries In Kind For Other Employees Active
2143 Arrears on Social COntribution Active
214301 Arrears On Social Contribution For Political Appointees Active
214302 Arrears On Social Contribution For Diplomats Active
214303 Arrears On Social Contribution For Other Employees Active
22 Use Of Goods And Services Active
221 General Expenses Active
2211 Office Supplies and Consumables Active
221101 Stationery and Printing Consumables Active
221102 Beverages, Tea, Coffee, etc Active
221103 Cleaning and Maintenance of Premises consumables Active
221104 Computer Consumables Active
221105 Journals and Newspapers Active
221106 Books Active
221107 Passports, National IDs and Driving Permit Active
221108 Photos, camera and Microfilms, etc Active
221109 Food supplies Active
221110 Intendance expenses Active
221111 Postmark Active
221112 Bunting Active
221113 Laboratory consumables Active
221114 Equipment Accessories Active
2212 Water and Energy Active
221201 Water and Electricity Bills Active
221202 Fuels Active
221203 Gas Active
221204 Electrical consumables - Bulbs, Wires, Tubes. Active
221299 Other combustibles Active
2213 Rental Costs Active
221301 Office Rentals Active
221302 Rentals of Residential Premises Active
221303 Rent of transportation equipment Active
221304 Rent of administrative equipment Active
221399 Other rentals costs Active
2214 Communication Costs Active
221401 Postage and Courier Active
221402 Fax and Telephone Active
221403 Internet Costs Active
2215 Insurances and licences Active
221508 Trading license Active
221599 Other licenses Active
2216 Bank charges and commissions and other financial costs Active
20
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
221601 Bank charges Active
221602 Purchase of Cheque and Op books Active
221603 Bank statement fees Active
221604 Money transfer fees Active
221605 Loss on currency exchange and translations Active
221606 Demonetization Expenses Active
221699 Other commissions Active
2217 Public Relations and Awareness Active
221701 Domestic Entertainment Costs Active
221702 External Entertainment Costs Active
221703 Adverts and Announcements Active
221704 Meetings and Special Assembly Costs Active
221705 Hire of Conference Rooms Active
221706 Symposia, Seminars and sensitizations Active
221707 Official Receptions Active
221708 Guests' Hotel Bills Active
221709 Public Holidays Ceremonies Active
221710 International Commemoration Days Active
221711 VIP Receptions Active
221712 Trade Fairs and Exhibitions Active
221713 Representation costs Active
221714 Flags, Banners and decoration costs Active
2218 Membership and Subscriptions Active
221801 Membership Dues To Local Institutions Active
221802 Membership Dues To Regional Organisations Active
221803 Membership Dues To International Organisations Active
221804 Membership Dues To Other Unclasified Organisations Active
221805 Subscriptions To Local Institutions Active
221806 Subscriptions To Regional Organisations Active
221807 Subscriptions To International Organisations Active
221808 Subscriptions To Other Unclasified Organisations Active
222 Professional, Research Services Active
2221 Professional and contractual Services Active
222101 Translations Costs Active
222102 Legal Fees Active
222103 Accountancy and Audit Fees Active
222104 Seminar entrance fees Active
222105 Expert conference entrance fees Active
222106 Fair entrance fees Active
222107 Government Projects staffs' remuneration Active
222108 Technical Assistance remuneration Active
222109 Contractual personnel Active
222110 Employee recruitment fees Active
222111 National examinations fees Active
222112 Cleaning services Active
222113 Gardening costs Active
222114 Surveys costs Active
21
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
222115 Research costs Active
222116 Expatriate Salary Active
222117 Expert Valuation Fees Active
222118 Performance Based Financing (PBF) Active
222198 Other research costs Active
222199 Other professional services fees Active
223 Transport And Travel Active
2231 Transport and Travel Active
223101 Transportation cost for domestic business travel (airplane, bus, train, taxi ) Active
223102 International Airfares Active
223103 Transportation of Diplomatic Bags Active
223104 Domestic Per Diems Active
223105 International Per Diems Active
223106 Hotel allowance for domestic business travel Active
223107 Aircraft Hire Active
223108 Fuel and Lubricants Active
223109 Lump sum Allowance Active
223111 Mileage allowances Active
223112 Reimbursement for use of personal car for work related activities Active
223113 Transport to and from work Active
223114 Vehicles for business and personal use Active
223115 Packing -unpacking and Moving of goods and services Active
223116 Meals Active
223117 Accommodation cost Active
223118 Freight, Active
223119 Haulage Active
223120 Clearing of goods Active
223121 Government contribution to cost of purchase of motor vehicles Active
223199 Other transportation costs Active
224 Maintenance And Repairs And Spare Parts Active
2241 Maintenance and Repairs Active
224101 Maintenance and/or Repairs of Administrative Buildings Active
224102 Maintenance and/or Repairs of Military Buildings Active
224103 Maintenance and/or Repairs of Hospital Buildings Active
224104 Maintenance and/or Repairs of School Buildings Active
224105 Maintenance and/or Repairs of Residential Premises Active
224106 Maintenance and/or Repairs of Monument and Sites Active
224107 Maintenance and/or Repairs of Roads, Highways and Bridges Active
224108 Maintenance and/or Repairs of Networks infrastructures Active
224109 Maintenance and/or Repairs of Information communication and technology lease line Active
224110 Maintenance and Repairs of Vehicles and Motorbikes Active
224111 Maintenance and/or Repairs of Office Equipment Active
224112 Maintenance and/or Repairs of Hospital and Health center Equipment Active
224113 Maintenance and/or Repairs of School Equipment Active
224114 Maintenance and/or Repairs of Agricultural Machines Active
224115 Maintenance and/or Repairs of Heavy Machinery Active
224116 Maintenance and/or Repairs of Other Equipment Active
22
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
224117 Maintenance and/or Repairs of Classified Equipment Active
224118 Maintenance and/or Repairs of Archives Active
224119 Maintenance and/or Repairs of Prisons Active
224120 Maintenance - Public Places and Facilities Active
2242 Spare Parts Active
224201 Vehicle Spare Parts Active
224202 Equipment Spare Parts Active
224203 Water and energy tools and spare parts Active
224204 Construction consumables materials (Ciments, Iron sheets, nails, etc) Active
224299 Other Spare parts Active
225 Tools And Small Equipments Active
2251 Small office equipments Active
225101 Calculators Active
225102 Stapling machines Active
225103 Pen holders Active
225104 Paper trays Active
2252 Small tools & prodcution equipments Active
225201 Priers Active
225202 Spaners Active
226 Training Costs Active
2261 Training Costs Active
226101 Trainers' Fees and Expenses Active
226102 Training Consumables (Materials) Active
226103 Training Related Travel Costs Active
226104 Training Related Per Diems Active
226105 Training hotel facilities Active
226106 Training food related costs Active
226107 Professional examination fees Active
226199 Other training related expenses Active
227 Supplies And Services Active
2271 Health and Hygiene Active
227101 Drugs Active
227102 Medical Supplies Active
227103 Vaccines Active
227105 Laundry services Active
227106 Medical Bills Active
227107 Incineration of Expired drugs Active
2272 Clothing and Uniforms Active
227201 Uniforms Active
227202 Other Official Wear Active
227203 Working Shoes Active
227205 Bed Sheets and Pillow cases Active
227206 Blankets Active
227207 Beddings Active
2273 Security and Social Order Active
227301 Intelligence and investigation Costs Active
23
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
227302 Criminal Investigation Costs Active
227303 Extradition Costs Active
227304 Police Dogs & Related Costs Active
227305 VIP Security Costs Active
227307 Expropriation Costs Active
227309 Security of Exam Scripts Active
227310 Hire of Private Security firms Active
227399 Other security and Social Order related costs Active
2274 Veterinary and Agricultural Supplies Active
227401 Agricultural and Veterinary Supplies Active
227402 FISH BREEDING PRODUCTION MATERIALS Active
2275 Other production materials and supplies Active
227501 Food stuff Active
227502 Educational books and supplies Active
227503 BRICK YARD MATERIALS Active
227504 JOINERY PRODUCTION MATERIALS Active
227505 SOAP PRODUCTION MATERIALS Active
227506 SEWING SUPPLIES Active
227507 APICULTURE PRODUCTION MATERIALS Active
227508 HANDCRAFT PRODUCTION MATERIALS Active
227509 CANTEEN SUPPLIES Active
227510 CONSTRUCTIONS MATERIALS Active
227511 Kitchen and Dining Equipments Active
228 Arrears Active
2281 Arrears - Use of Goods and Services Active
228101 Arrears - Use of Goods and Services Active
229 Other Use Of Goods And Services Active
2291 Other Use of Goods& Services Active
229101 Sports and recreational facilities and services Active
229102 Gifts of other goods and services Active
23 Acquisition Of Fixed Assets Active
231 Acquisition Of Tangible Fixed Assets Active
2311 Acquisition of Structures, Buildings Active
231101 Acquisition of Buildings - Residential Active
231102 Acquisition of Buildings - Non Residential (Office and General) Active
231103 Acquisition of Buildings - Non Residential - Non Office Active
231104 Acquisition of Roads Infrastructure Active
231105 Acquisition of Airport Infrastructure Active
231106 Acquisition of Water Infrastructure Active
231107 Acquisition of Energy Infrastructure Active
231108 Acquisition of Communications Infrastructure Active
2312 Acquisition of Transport Equipment Active
231201 Acquisition of Saloon vehicles Active
231202 Acquisition of Motorbikes Active
231203 Acquisition of Trucks and Heavy Vehicles Active
231204 Acquisition of Fire trucks Active
24
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
231205 Acquisition of Ambulances Active
231206 Acquisition of Aircrafts Active
231207 Acquisition of Agricultural Machinery Active
231299 Acquisition of Other Heavy Plant and Equipment Active
2313 Acquisition of Office Equipment, Furniture and Fittings Active
231301 Acquisition of Air conditioner Active
231302 Acquisition of Tables Active
231303 Acquisition of Shredding machine Active
231304 Acquisition of Fridge Active
231305 Acquisition of Chairs Active
231306 Acquisition of Furnitures Active
231399 Acquisition of Other Office Equipment, Furniture and Fittings Active
2314 Acquisition of ICT Equipment, Software and Other ICT Assets Active
231401 Acquisition of Desk top Computer Active
231402 Acquisition of Laptops Active
231403 Acquisition of Printers Active
231404 Acquisition of Internet connectivity equipment Active
231405 Acquisition of Phone handsets Active
231406 Acquisition of Mobile phones Active
231407 Acquisition of External storage devices Active
231408 Acquisition of Radio Active
231409 Acquisition of Television sets Active
231410 Acquisition of Computer software Active
231411 Acquisition of Scanners Active
231499 Acquisition of Other ICT Equipment, software and Assets Active
2315 Acquisition of Other Machinery and Equipment Active
231501 Acquisition of Monuments and Touristic crafts Active
231502 Acquisition of Laboratory and medical Equipment Active
231503 Acquisition of Sports Equipment Active
231504 Acquisition of Library Books Active
231505 Acquisition of Graduation Gowns Active
231506 Acquisition of Photograph and music equipment Active
231507 Acquisition of Museum exhibits Active
231508 Acquisition of Archived materials, sculptures and other rarely natural subjects Active
231599 Acquisition of Other Specialized Equipment Active
2316 Acquisition of Cultivated Assets Active
231601 Acquisition of Breeding Livestock Active
231602 Acquisition of Forests Active
231603 Acquisition of Crops Active
231604 Acquisition of Fishery Cultivations (Fish Breeding Farms, etc.) Active
231605 Acquisition of Horticultural Cultivations Active
231699 Acquisition of Other cultivated assets Active
2317 Acquisition of Intangible Assets Active
231701 Acquisition of License, trade mark, copyrights, intellectual properties Active
231799 Acquisition of Other Intangible Assets Active
232 Acquisition Of Inventories Active
25
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
2321 Strategic Stocks Active
232101 Petroleum Active
232102 Grains Active
232199 Other strategic stocks Active
2322 Other inventories Active
232201 Medical supplies Active
232202 Veterinary and agricultural products Active
232203 Inventories for repair and maintenance of buildings and other structures Active
232204 Information Technology equipment Active
232205 Furniture Active
232206 Other machinery and equipment Active
233 Acquisition Of Valuables Active
2331 Valuables Active
233101 Paintings Active
233102 Sculptures Active
233103 Jewelry Active
233104 Precious stones Active
233105 Precious metal Active
233199 Other valuables Active
234 Acquisition Of Non Produced Assets Active
2341 Land Active
234101 Land Active
234102 Water Active
234103 Soil Active
234104 Improvement on land Active
2342 Sub soil assets Active
234201 Natural Gas Active
234202 Oil Active
234203 Metallic mineral reserves Active
234204 Non- Metallic minerals Active
234205 Other natural resources exploitation Active
235 Acquisition Of Investment In Financial Assets - Domestic Active
2355 Currency And Deposits -Domestic Active
235501 Savings and fixed term deposits Active
235599 Other Currency and Deposits Active
2356 Securities Other Than Shares (Debt Securities)-Domestic Active
235601 Bills Active
235602 Bonds and debentures Active
235603 Other negotiable instruments Active
235699 Other Debt Securities -Domestic Active
2357 Lending to Domestic Corporations Active
235701 Lending to Non Financial Public Corporations Active
235702 Lending to Financial Public Corporations Active
235703 Lending to Non Financial Private Corporations Active
235704 Lending to Financial Private Corporations Active
26
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
235799 Other Lending Active
2358 Acquisition of Shares And Other Equity-Domestic Active
235801 Acquisition of Shares And Other Equity from Non Financial Public Corporations Active
235802 Acquisition of Shares And Other Equity from Financial Public Corporations Active
235803 Acquisition of Shares And Other Equity from Non Financial Private Corporations Active
235804 Acquisition of Shares And Other Equity from Financial Private Corporations Active
235899 Other Shares and Equity Active
236 Acquisition Of Investment In Financial Assets - Foreign Active
2365 Currency And Deposits -Foreign Active
236501 Savings and fixed term deposits Active
236599 Other Currency and Deposits Active
2366 Securities Other Than Shares (Debt Securities)-Foreign Active
236601 Bills Active
236602 Bonds and debentures Active
236603 Other negotiable instruments Active
236699 Other Debt Securities -Foreign Active
2367 Lending to Foreign Governments and Corporations Active
236701 Lending to Foreign governments Active
236702 Lending to Foreign Corporations Active
236799 Other Lending Active
2368 Acquisition of Shares And Other Equity-Foreign Active
236801 Acquisition of Shares And Other Equity From Foreign Non Financial Public Corporations Active
236802 Acquisition of Shares And Other Equity From Foreign Financial Public Corporations Active
236803 Acquisition of Shares And Other Equity From Foreign Non Financial Private Corporations Active
236804 Acquisition of Shares And Other Equity From Foreign Foreign Financial Private Corporations Active
236899 Other Shares and Equity Active
237 Arrears On Acquisition Of Fixed Assets Active
2371 Arrears on acquisition of fixed assets Active
237101 Arrears on acquisition of fixed assets Active
238 Acquisition Of Other Investments Active
2381 Other investments Active
238101 Gaz Methane Active
238102 Rwandair Aircraft Purchase Active
238103 Free Trade Zone Contribution Active
238104 Strategic Investment Fund Active
238105 Strategic Stock Active
238106 Cimerwa Capitalisation Active
238107 Agaciro Fund Active
238108 Kigali convention Center Active
238109 Akagera Aviation Active
238110 Bugesera Airport Active
24 Interest Active
242 Interest To Nonresidents Active
2421 Interest to non residents Active
242101 Interest On External Loans To Foreign Government Active
27
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
242102 Interest On External Loans To Foreign Institutions Active
242103 Interest On External Commercial Loans Active
242104 Interests On Euro Bonds Active
243 Interest To Residents Other Than General Government Active
2431 Interest to Residents other than General Government Active
243101 Interest On Treasury Bills Active
243102 Interest On Developments Bonds Active
243103 Interest On Overdrafts Active
243104 Interest On Loans From Local Banks Active
243105 Interest On Loans From Public Enterprises Active
243106 Intrest On Corporate Loans Active
243107 Interest On Corporate Bonds Active
243108 Interest On Treasury Bonds Active
243109 Interest On Overdraft And T-Bills (Interest On Treasury Bills) Active
243110 Interest On Other Domestic Debt Active
244 Interest To Other General Government Units Active
2441 Interest to Other General Government Units Active
244101 Interest On Treasury Bills Active
244102 Interest On Treasury Bonds Active
244103 Interest On Corporate Loans Active
244104 Interest on Municipality Bond Active
244199 Interest on Other Loans Active
25 Subsidies Active
251 Subsidies To Public Corporations Active
2511 Subsidies to Non Financial Public Corporations Active
251101 Subsidies to Non Financial Public Corporations Active
2512 Subsidies to Financial Public Corporations Active
251201 Subsidies to Financial Public Corporations Active
251202 Open Market Operations Active
252 Subsidies To Private Enterprises Active
2521 Subsidies to Non Financial Private Enterprises Active
252101 Subsidies to Non Financial Private Enterprises Active
2522 Subsidies to Financial Private Enterprises Active
252201 Subsidies to Financial Private Enterprises Active
26 Grants Active
261 Grants To Foreign Governments Active
2611 Current grants to foreign Governments Active
261101 Current grants to Foreign Government Active
2612 Capital grants to Foreign Governments Active
261201 Capital grants to Foreign Government Active
262 Grants To International Organizations Active
2621 Current grants to International Organizations Active
262101 Current grants to International Organization Active
2622 Capital grants to International Organizations Active
28
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
262201 Capital grants to International Organizations Active
264 Transfers To Other Government Reporting Entities (Inter-Entity Transfers) Active
2642 Capital transfers to Independent development projects Active
264201 Transfers to Independent development projects Active
265 Arrears On Transfers Active
2651 Arrears on transfers Active
265101 Arrears on transfers Active
267 Grants To Other General Government Units Active
2671 Grants to Other General Government Units-Current Active
267101 Treasury Direct Payments-Current Active
267102 Treasury Direct Cash Transfers-Current Active
267103 Treasury Indirect Cash Transfers-Current Active
267104 Transfers To Central Government Institutions -Current Active
267105 Transfers To Districts -Current Active
267106 Below Line Transfers To Treasury -Current Active
267107 Transfers to Subsidiary Entities-Current Active
267108 Revenue Remittance To Kigali City Active
267109 Intra Transfers To Central Government -Current Active
267110 Intra Transfers To Districts -Current Active
267111 Intra Transfers To Government Developments Projects Current Active
267112 Intra Transfers To Subsidiaries Entities -Current Active
2672 Grants to Other General Government Units-Capital Active
267201 Treasury Direct Payments-Capital Active
267202 Treasury Direct Cash Transfers-Capital Active
267203 Treasury Indirect Cash Transfers-Capital Active
267204 Transfers To Central Government Institutions -Capital Active
267205 Transfers To Districts -Capital Active
267206 Transfers from Government Development Projects-Capital Active
267207 Below Line Transfers To Treasury -Capital Active
267208 Revenue Remittance To Kigali City Active
267209 Intra Transfers To Central Government -Capital Active
267210 Intra Transfers To Districts -Capital Active
267211 Intra Transfers To Government Developments Projects Capital Active
267212 Intra Transfers To Subsidiaries Entities -Capital Active
2673 Grants to Subsidiary Units Active
267301 District Schools Active
267302 District Hospitals Active
267303 Political parties Active
267304 Prisons Active
267305 Courts – Upper and Lower Active
267306 Teachers Sacco Active
267307 Sectors Active
267308 Credit Saving Scheme - CSS Active
267309 Transfers to Pharmacies Active
267310 Transfer to Mutual health sections Active
267399 Other transfer to non reporting government entities Active
29
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
27 Social Benefits Active
272 Social Assistance Benefits Active
2721 Social Assistance Benefits - In Cash Active
272101 Pooling risk for health insurance Active
272102 Assistance to Orphans Active
272103 Assistance to Vulnerable Groups Active
272104 Compensation to Deceased Active
272105 Care of the Destitute Active
272106 Other unclassified social assistance Active
2722 Social Assistance Benefits - In Kind Active
272201 Assistance to Orphans Active
272202 Assistance to Vulnerable Groups Active
272203 Compensation to Deceased Active
272204 Care of the Destitute Active
272205 Other unclassified social assistance Active
273 Employer Social Benefits Active
2731 Employer Social Benefits in cash Active
273101 Medical Allowances and Costs Abroad - Political appointees Active
273102 Education Allowances - Political appointees Active
273103 Deased and Funeral costs - Political appointees Active
273104 Terminal Benefits - Political appointees Active
273105 Medical Allowances and Costs Abroad - Diplomats Active
273106 Education Allowances Diplomats Active
273107 Diseased and Funeral costs - Diplomats Active
273108 Terminal Benefits - Diplomats Active
273109 Medical Allowances and Costs Abroad - Other Employees Active
273110 Education Allowances - Other Employees Active
273111 Diseased and Funeral costs - Other Employees Active
273112 Terminal Benefits - Other Employees Active
2732 Employer Social Benefits in kind Active
273201 Add as appropriate Active
274 Arrears On Payment Of Social Benefits Active
2741 Arrears on payment of social benefits Active
274101 Arrears on payment of social benefits Active
28 Other Expenditures Active
285 Miscellaneous Expenses Active
2851 Miscellaneous Other Expenditures Active
285101 Miscellaneous Expenses Active
285102 Disaster Intervention and Relief Costs Active
285103 Other Contingencies and Emergencies Active
285104 Decorations and Medals Active
285105 VAT refund Active
285106 Other tax refund Active
285107 Non tax revenue refund Active
285108 Other miscellaneous expenses Active
30
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
285109 Sitting allowances Active
285110 Support to third party initiatives Active
285111 Impromput Active
285112 Penality (e.g. for late payment of Taxes) Active
285113 Grant refund Active
285114 Bad debt written off Active
285115 Caution Money Refund Active
285116 Tax Counterpart on Development projects Active
286 Arrears On Other Expenditures Active
2861 Arrears on other expenditures Active
286101 Arrears on other expenditures Active
287 Property Expense Other Than Interest Active
2871 Property Expense Other Than Interest Active
287101 Dividends Payments Active
288 Transfers Not Elsewhere Classified Active
2881 Current Transfers Not Elsewhere Classified Active
288101 Education Reimbursable Scholarships Active
288102 Education Non Reimbursable Scholarships Active
288103 Other Else Where Classified Education Schoraships Active
288104 Students Living Allowances Active
288105 Students Transportation Costs (Airfairs) Active
288106 Education Practicum Costs Active
288107 Other Elesewhere Classified Education Benefits Active
288108 Current Grants (Select Name Of Specific Institution From Source Name Segment) Active
288109 Current Grants To Local Ngo Active
288110 Current Grants To Local Company Active
2882 Capital Transfers Not Elsewhere Classified Active
288201 Capital Grants (Select Name Of Specific Institution From Source Name Segment) Active
288202 Capital Grants To Local Ngo Active
288203 Capital Grants To Local Company Active
289 Premiums , Fees And Claims Active
2891 Premiums , Fees And Current Claims Active
289101 Building Insurance Active
289102 Automobile And Aircrafts Insurance Active
289103 Insurance Of Other Long Term Assets Active
289104 Insurance Of Employees In Case Of Accident At Work Active
289105 Insurance Of Students In Case Of Accident In Practicum Active
289106 Insurance From Responsibility For Third Party Active
289107 Other Insurance Costs Active
29 Repayment Of Borrowing Active
291 Repayment Of Loan Borrowing - Domestic Active
2912 Currency And Deposits Active
291201 Currency And Deposits Active
291299 Other Currency And Deposits Active
2913 Securities Other Than Shares (Debt Securities) Active
31
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
291301 Treasury Bills Active
291302 Treasury Bonds Active
291303 Repo Active
291304 Municipality Bonds Active
291399 Other Debt Securities Active
2914 2914Loans Active
291401 Corporate Bonds Active
291402 Corporate Loans Active
291403 Loans From Local Banks Active
291404 Loans From Public Enterprises Active
291499 Other Loans Active
292 Repayment Of Loan Borrowing - Foreign Active
2921 Repayment of Foreign Public Debt Active
292101 Foreign Government Active
292102 Foreign Institutions Active
2922 Securities Other Than Shares (Debt Securities) Active
292201 Repayment Of Euro Bonds Active
292202 Other Currency And Deposits Active
292299 Other Debt Securities Active
2923 2923Loans Active
292301 Capital Loans From Foreign Governments Active
292302 Capital Loans From International Organizations Active
292303 Current Loans From Foreign Governments Active
292304 Current Loans From International Organizations Active
292399 Other Loans Active
2924 2924Loans Active
292401 Capital Loans From Foreign Governments Active
292402 Capital Loans From International Organizations Active
292403 Current Loans From Foreign Governments Active
292404 Current Loans From International Organizations Active
292499 Other Loans Active
3 Assets Active
31 Domestic Financial Assets Active
311 Currency And Deposits - Domestic Active
3111 Cash holdings - RWF Active
311101 Petty cash account 311101 Active
311102 Petty cash account 311102 Active
311103 Petty cash account 311103 Active
311104 Petty cash account 311104 Active
311105 Petty cash account 311105 Active
311106 Petty cash account 311106 Active
311197 Cash Collected 311197 Active
311198 Cash Collected 311198 Active
311199 Cash Collected311199 Active
3112 Cash holdings - FCY Active
32
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
311201 Petty cash account 311201 Active
311202 Petty cash account 311202 Active
311203 Petty cash account 311203 Active
311205 Cash Collected311205 Active
311206 Cash Collected311206 Active
311207 Cash Collected311207 Active
311208 Cash Collected311208 Active
311209 Cash Collected311209 Active
311210 Cash Collected311210 Active
311211 Cash Collected311211 Active
311212 Cash Collected311212 Active
311213 Cash Collected311213 Active
3113 Bank Accounts within banks in Rwanda - RWF Active
311301 Bank Account Active
311302 Bank Account 311302 Active
311303 Bank Account 311303 Active
311304 Bank Account 311304 Active
311305 Bank Account 311305 Active
311306 Bank Account 311306 Active
311307 Bank Account311307 Active
311308 Bank Account311308 Active
311309 Bank Account311309 Active
311310 Bank Account311310 Active
311311 Bank Account311311 Active
311312 Bank Account311312 Active
311313 Bank Account311313 Active
311314 Bank Account311314 Active
311315 Bank Account311315 Active
311316 Bank Account311316 Active
311317 Bank Account311317 Active
311318 Bank Account311318 Active
311319 Bank Account311319 Active
311320 Bank Account311320 Active
311321 Bank Account311321 Active
311322 Bank Account311322 Active
311323 Bank Account311323 Active
311324 Bank Account311324 Active
311325 Bank Account311325 Active
311326 Bank Account311326 Active
311327 Bank Account311327 Active
311328 Bank Account311328 Active
311329 Bank Account311329 Active
311330 Bank Account311330 Active
311331 Bank Account311331 Active
311332 Bank Account311332 Active
311333 Bank Account311333 Active
311334 Bank Account311334 Active
311335 Bank Account311335 Active
33
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
311336 Bank Account311336 Active
311337 Bank Account311337 Active
311338 Bank Account311338 Active
311339 Bank Account311339 Active
311340 Bank Account311340 Active
311341 Bank Account311341 Active
311342 Bank Account311342 Active
311343 Bank Account311343 Active
311344 Bank Account311344 Active
311345 Bank Account311345 Active
311346 Bank Account311346 Active
311347 Bank Account311347 Active
311348 Bank Account311348 Active
311349 Bank Account311349 Active
311350 Bank Account311350 Active
311351 Bank Account311351 Active
311352 Bank Account311352 Active
311353 Bank Account311353 Active
311354 Bank Account311354 Active
311355 Bank Account311355 Active
311356 Bank Account311356 Active
311357 Bank Account311357 Active
311358 Bank Account311358 Active
311359 Bank Account311359 Active
311360 Bank Account311360 Active
311361 Bank Account311361 Active
311362 Bank Account311362 Active
311363 Bank Account311363 Active
311364 Bank Account311364 Active
311365 Bank Account311365 Active
311366 Bank Account311366 Active
311367 Bank Account311367 Active
311368 Bank Account311368 Active
311369 Bank Account311369 Active
311370 Bank Account311370 Active
311371 Bank Account311371 Active
311372 Bank Account311372 Active
311373 Bank Account311373 Active
311374 Bank Account311374 Active
311375 Bank Account311375 Active
311376 Bank Account311376 Active
311377 Bank Account311377 Active
311378 Bank Account311378 Active
311379 Bank Account311379 Active
311380 Bank Account311380 Active
311381 Bank Account311381 Active
311382 Bank Account311382 Active
311383 Bank Account311383 Active
34
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
311384 Bank Account311384 Active
311385 Bank Account311385 Active
311386 Bank Account311386 Active
311387 Bank Account311387 Active
311388 Bank Account311388 Active
311389 Bank Account311389 Active
311390 Bank Account311390 Active
311391 Bank Account311391 Active
311392 Bank Account311392 Active
311393 Bank Account311393 Active
311394 Bank Account311394 Active
311395 Bank Account311395 Active
311396 Bank Account311396 Active
311397 Bank Account311397 Active
311398 Bank Account311398 Active
311399 Bank Account311399 Active
3114 Bank Accounts within banks in Rwanda FCY Active
311401 Bank Accounts within banks in Rwanda FCY 311401 Active
311402 Bank Accounts within banks in Rwanda FCY 311402 Active
311403 Bank Accounts within banks in Rwanda FCY 311403 Active
311404 Bank Accounts within banks in Rwanda FCY311404 Active
311405 Bank Accounts within banks in Rwanda FCY311405 Active
311406 Bank Accounts within banks in Rwanda FCY311406 Active
311407 Bank Accounts within banks in Rwanda FCY311407 Active
311408 Bank Accounts within banks in Rwanda FCY311408 Active
311409 Bank Accounts within banks in Rwanda FCY311409 Active
311410 Bank Accounts within banks in Rwanda FCY311410 Active
311411 Bank Accounts within banks in Rwanda FCY311411 Active
311412 Bank Accounts within banks in Rwanda FCY311412 Active
311413 Bank Accounts within banks in Rwanda FCY 311413 Active
311414 Bank Accounts within banks in Rwanda FCY Active
311415 Bank Accounts within banks in Rwanda FCY2 Active
311416 Bank Accounts within banks in Rwanda FCY 311416 Active
311417 Bank Accounts within banks in Rwanda FCY 311417 Active
3115 Deposits within banks in Rwanda - RWF Active
311501 Bank Change Name 311501 Active
311502 Bank Change Name 311502 Active
311503 Bank Change Name 311503 Active
311504 Bank Change Name 311504 Active
311505 Bank Change Name 311505 Active
311506 Bank Change Name 311506 Active
311507 Bank Change Name 311507 Active
311508 Bank Change Name 311508 Active
311509 Bank Change Name 311509 Active
311510 Bank Change Name 311510 Active
311511 Bank Change Name 311511 Active
311512 Bank Change Name 311512 Active
311513 Bank Change Name 311513 Active
35
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
312 Accounts Receivable Active
3121 Accounts receivables - Third parties Active
312101 Accounts receivables - Customers Active
312102 Accounts receivables - Students Active
312103 Accounts Receivables-Health Insurers Active
312198 Doubtful Receivables Active
312199 Other accounts receivables Active
3122 Payroll Receivable Active
312201 Receivable Salaries and Wages Active
312202 TPR Receivable Active
312203 Medical Health Insurance Contributions Receivable Active
312204 Social Security Contributions Receivable Active
312205 Scholarship Deductions Receivable Active
312206 Outstanding Terminal Dues Receivable Active
312207 Other Deductable Contributions Receivable Active
312208 Other Deductiobs Receivable Active
312209 Maternity Leave Scheme Contributions Receivable Active
312210 Imprest Active
312211 Other Payroll receivables Active
3123 Employee Welfare Scheme Loans Active
312301 Employee contributions Scheme loans Active
3124 Intra-Government Debtors (Government reporting entities ) Active
312401 Receivable from Budget Agencies Active
3125 Receivable from Public Enterprises Active
312501 Dividends Active
312502 Other Receivable from Public Enterprises Active
312503 Interests receivable Active
312504 Proceeds from privatisation receivable Active
3126 National Scholarship Scheme Loans Active
312601 Bursary Loans - Local Active
312602 unclassified bursary loans Active
3127 Receivable from Subsidiaries Entities Active
312701 Receivable from Health Centers Active
312702 Receivable from Hospitals Active
32 Foreign Financial Assets Active
321 Currency And Deposits - Foreign Active
3211 Cash holdings - RWF Active
321101 Petty cash account -RWF Active
321102 Petty cash account -RWF 321102 Active
321103 Petty cash account -RWF 321103 Active
3212 Cash holdings - FCY Active
321201 Petty cash account -FCY Active
321202 Petty cash account -FCY321202 Active
321203 Petty cash account -FCY321203 Active
321204 Petty cash account -FCY321204 Active
36
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
3213 Bank Accounts - banks outside Rwanda - RWF Active
321301 Bank -Change name Active
321303 NAME NOT PROVIDED Active
3214 Bank Accounts- banks outside Rwanda- FCY Active
321401 Bank Account-FCY321401 Active
321402 Bank Account-FCY321402 Active
321403 Bank Account-FCY321403 Active
321404 Bank Account-FCY321404 Active
321405 Bank Account-FCY321405 Active
321406 Bank Account-FCY321406 Active
321407 Bank Account-FCY321407 Active
321408 Bank Account-FCY321408 Active
321409 Bank Account-FCY321409 Active
321410 Bank Account-FCY321410 Active
321411 Bank Account-FCY321411 Active
321412 Bank Account-FCY321412 Active
321413 Bank Account-FCY321413 Active
321414 Bank Account-FCY321414 Active
321415 Bank Account-FCY321415 Active
321418 Bank Account-FCY Active
3215 Deposits banks outside Rwanda - RWF Active
321501 Bank -Change name Active
322 Accounts Receivable Active
3221 Accounts receivables - Third parties Active
322101 Accounts receivables - Customers Active
322102 Accounts receivables - Students Active
322103 Accounts Receivables-Health Insurers Active
322199 Other accounts receivables Active
3222 Accounts receivables - Employees Active
322201 Payroll advances Active
322202 Imprests Active
322203 Other advances receivables Active
3223 Employee Welfare Scheme Loans Active
322301 Employee contributions Scheme loans Active
3224 Intra-Government Debtors (Government reporting entities ) Active
322401 Receivable from Budget Agencies Active
3225 Receivable from Public Enterprises Active
322501 Dividends Active
3226 National Scholarship Scheme Loans Active
322601 Bursary Loans - Foreign Active
322602 unclassified foreign bursary and loans Active
4 Liabilities Active
41 Domestic Liabilities Active
412 Other Accounts Payables Active
4121 Accounts Payables -Third parties Active
37
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
412101 Suppliers Control Active
412102 Caution money Active
412103 SFAR Student living Allowances Active
412104 Returned salaries Active
412105 Returned payments Active
412106 Prepayments Active
412107 Transit funds control account Active
412108 Other Accounts Payable Active
412109 Mission Payable Active
4122 Payroll liabilities Active
412201 Outstanding Salaries and Wages Active
412202 TPR Payable Active
412203 Medical Health Insurance Contributions Payables Active
412204 Social Security Contributions Payables Active
412205 Scholarship Deductions Payables Active
412206 Outstanding Terminal Dues Active
412207 Other Deductable Contributions Payables Active
412208 Other Deductions Payable Active
412209 Maternity Leave Scheme Contributions Payables. Active
4123 Inter-Government Creditors Active
412301 Payables to Government Budget Agencies Active
412302 Payables to Public Enterprises (GBEs) Active
4124 Tax Liabilities Active
412401 VAT Payable (Input VAT) Active
412402 WHT Payable Active
412403 Defaulting Penalties Active
412404 VAT Payable (Output VAT) Active
412499 Other tax payables Active
42 Foreign Liabilities Active
422 Other Accounts Payables Active
4221 Accounts Payables -Third parties Active
422101 Foreign Suppliers - Control Active
422102 Caution money Active
422103 Student living Allowances Active
422104 Returned salaries Active
422105 Returned payments Active
422106 Prepayments Active
422107 Transit funds - control account Active
422108 Other Accounts Payable Active
4222 Payroll liabilities Active
422201 Outstanding Salaries and Wages Active
422202 TPR Payable Active
422203 Medical Health Insurance Contributions Payables Active
422204 Social Security Contributions Payables Active
422205 Scholarship Deductions Payables Active
422206 Outstanding Terminal Dues Active
38
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
422207 SFAR Deductions Payables Active
422208 Other Deductable Contributions Payables Active
422209 Maternity Leave Scheme Contributions Payables Active
43 Funds Held On Behalf Of Third Parties Active
431 Funds Held On Behalf Of Third Parties Active
4311 Funds held on behalf of third parties Active
431101 Court deposits Active
431102 Deceased estates Active
431103 Prisoners funds Active
431104 Other trust funds Active
431105 REVOLVING FUND FOR ONE LAPTOP PER CHILD Active
431106 Students Living Allowance Active
44 Revenue Collection Control Account Active
441 Revenue Collection Control - Rra Active
4411 Revenue Collection Control – RRA Active
441101 Revenue Collection Control - RRA Active
442 Revenue Collection Control - Kigali City Active
4421 Revenue Collection Control - Kigali City Active
442101 Gasabo Active
442102 Nyarugenge Active
442103 Kicukiro Active
442104 Kigali City Council Active
45 Loans Active
451 Domestic Loans Active
4511 Loans received in cash Active
451101 Loan Principal Active
451102 Loan Interest accrual Active
452 Foreign Loans Active
4521 Foreign Loan Active
452101 Foreign Loan - Principal Active
452102 Foreign Loan - Interest Active
5 Accumulated Reserves Active
51 Accumulated Reserves Active
511 Opening Balance Active
5111 opening balance Active
511101 Bank and cash opening balance Active
511102 Receivables opening balance Active
511103 Payable opening balance Active
512 Prior Year Adjustment Active
5121 Prior year Adjustment Active
512101 Bank and cash Adjustment Active
512102 Receivables Adjustment Active
512103 Payables Adjustment Active
39
CL CH. SCH. Item Sub Item.
CHART OF ACCOUNTS - ECONOMIC SEGMENT
Status
513 Surplus/Deficit Active
5131 Surplus/Deficit Active
513101 Surplus/Deficit Active
52 Accumulated Surplus/Defecit Active
521 Accumulated Surplus/Defecit Active
5211 Accumulated Surplus/Defecit Active
521101 Accumulated Surplus/Defecit Active
40