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Government of Jamaica Government of Jamaica CHART OF ACCOUNTS MANUAL Government of Jamaica Chart of Accounts Manual November 12, 2018 Contents 1 INTRODUCTION ................................................................................................................................................ 2 1.1 OVERVIEW ............................................................................................................................................................. 2 1.2 OBJECTIVES ............................................................................................................................................................ 2 1.3 REVISION OF THE CHART OF ACCOUNTS ................................................................................................................ 2 2 ARMS OF GOVERNMENT ................................................................................................................................ 3 3 JAMAICA PUBLIC SECTOR ............................................................................................................................ 4 3.1 INTRODUCTION ....................................................................................................................................................... 4 3.2 GENERAL GOVERNMENT SECTOR .......................................................................................................................... 4 3.3 PUBLIC CORPORATIONS .......................................................................................................................................... 4 4 CHART OF ACCOUNTS STRUCTURE ............................................................................................................ 5 4.1 OVERVIEW ............................................................................................................................................................. 5 4.2 ORGANISATION CODE (10 DIGITS) .......................................................................................................................... 7 4.3 FINANCIAL PATTERN (2 DIGITS) ............................................................................................................................. 7 4.4 FUND SOURCE CODE (4 DIGITS).............................................................................................................................. 8 4.5 FUNCTION CODE (4 DIGITS) ................................................................................................................................... 8 4.6 PROGRAMME CODE (5 DIGITS) ............................................................................................................................... 8 4.7 ACTIVITY/PROJECT CODE (5 DIGITS) ..................................................................................................................... 9 4.8 SUBACTIVITY/ COMPONENT CODE ( 2 DIGITS) ....................................................................................................... 9 4.9 SUBSUB ACTIVITY/SUBCOMPONENT CODE (2 DIGITS) ........................................................................................... 9 4.10 ECONOMIC CLASSIFICATION- OBJECT CODE (6 DIGITS) ......................................................................................... 9 4.11 LOCATION CODE (4 DIGITS) .................................................................................................................................... 9 5 ORGANISATION SEGMENT ........................................................................................................................... 11 5.1 WHAT IS THE ORGANISATION CODE? ................................................................................................................... 11 5.2 SEGMENTS OF THE ORGANISATION CODE ............................................................................................................. 11 5.3 DESCRIPTION OF ORGANISATION TYPES ............................................................................................................... 11 5.4 MINISTRY CODES (INCLUDING UNATTACHED DEPARTMENTS) ............................................................................. 12 5.5 DEPARTMENT CODES (INCLUDING EXECUTIVE AGENCIES) .................................................................................. 12 5.6 ORGANISATION TYPES ......................................................................................................................................... 13 5.7 OTHER ORGANISATIONS CODES ........................................................................................................................... 13 6 FINANCIAL PATTERN ..................................................................................................................................... 72 6.1 FINANCIAL PATTERN TYPE ................................................................................................................................... 72 6.2 FINANCIAL PATTERN SUB-TYPE ........................................................................................................................... 72 6.3 FINANCIAL PATTERN FULL CODE COMBINATION ................................................................................................. 72 7 FUND SOURCE SEGMENT .............................................................................................................................. 74 7.1 FUNDING BODY– LEVEL 1 .................................................................................................................................... 74 7.2 LOAN/GRANT – LEVEL 2 ...................................................................................................................................... 76 8 FUNCTION SEGMENT ..................................................................................................................................... 78 8.1 STRUCTURE OF THE FUNCTIONCODE .................................................................................................................... 78 8.2 FUNCTION DESCRIPTION ...................................................................................................................................... 78 8.3 FUNCTIONAL CLASSIFICATION CODE ................................................................................................................... 96 9 PROGRAMME SEGMENT .............................................................................................................................. 99 9.1 OVERVIEW ........................................................................................................................................................... 99 i 9.2 DEFINITION OF A PROGRAMME ............................................................................................................................. 99 9.3 LIST OF PROGRAMMES/SUBPROGRAMMES ......................................................................................................... 100 10 ACTIVITY/PROJECT SEGMENT .............................................................................................................. 112 10.1 PURPOSE OF THE ACTIVITY/PROJECT SEGMENT ................................................................................................. 112 10.2 WHAT IS AN ACTIVITY? ...................................................................................................................................... 112 10.3 WHAT IS A PROJECT? ......................................................................................................................................... 112 10.4 STRUCTURE OF THE ACTIVTY/PROJECT CODE .................................................................................................... 112 10.5 LIST OF ACTIVITY CODES ................................................................................................................................... 112 10.6 LIST OF PROJECT CODES..................................................................................................................................... 123 10.7 SUB–ACTIVITY/COMPONENT SUB-PROJECT SEGMENT (2 DIGITS) ..................................................................... 126 10.8 SUB-SUBACTIVITY/SUB-COMPONENT SEGMENT (2 DIGITS)............................................................................... 126 11 ECONOMIC CLASSIFICATION SEGMENT ............................................................................................ 128 11.1 OVERVIEW ......................................................................................................................................................... 128 11.2 ECONOMIC CLASSIFICATION SEGMENT .............................................................................................................. 128 11.3 REVENUE CLASSIFICATION CODES ..................................................................................................................... 129 11.4 EXPENSE CLASSIFICATION CODES ...................................................................................................................... 137 11.5 NON FINANCIAL ASSETS - DEFINITION ............................................................................................................... 150 11.6 NON –FINANCIAL ASSETS CODES ....................................................................................................................... 150 11.7 FINANCIAL ASSETS’ DEFINITION .......................................................................................................................
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