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Republic of South Sudan Ministry of Finance and Economic Planning REPUBLIC OF SOUTH SUDAN MINISTRY OF FINANCE AND ECONOMIC PLANNING REVISED CHART OF ACCOUNTS 2014-15 This revised Chart of Accounts for 14/15 has been approved for implementation into the IFMIS by MOFEP Management and is effective for use from 1 October 2014. VN4 1 TABLE OF CONTENTS Fund Codes 3 Organization Codes Ministries 5 Commissions 16 Program/Activity Codes Sector 10 Accountability Sector 22 Sector 11 Economic Functions Sector 24 Sector 12 Education Sector 26 Sector 13 Health Sector 27 Sector 14 Infrastructure Sector 28 Sector 15 Natural Resource & Rural Sector 30 Sector 16 Public Administration Sector 32 Sector 17 Rule of Law Sector 34 Sector 18 Security Sector 36 Sector 19 Social & Humanitarian Areas Sector 38 Sector 99 Revenue 39 Location Codes 40 Revenue Codes 43 Expenditure Codes 46 Balance Sheet Codes 50 2 2014/15 FUND CLASSIFICATION Fund Type Fund Sub-Fund Description 5 CONSOLIDATED FUNDS 511 General Fund 51101 Current Year Appropriations 51102 Previous Year Appropriations 512 Loans 51201 Loan 1 - place holder 51202 Loan 2 - place holder 513 Arrears 51301 Arrears Fund 514 Emergency Contingency Fund 51401 Emergency Contingency Fund 515 Non Discretionary Payments 51501 Non Discretionary Payments EXTERNAL GRANT FUNDS 6 611 European Commission 61101 State Building Contract 612 UNDP 61201 UNDP (AIMS) 61299 Project/Grant 2 - place holder 613 World Bank 61301 Emergency Food Crisis Response Project (WB) 61302 Private Sector Development Project (WB) 61303 Health Rapid Results Project (WB) 61304 Rural Roads Project (WB) Local Governance & Service Delivery Project 61305 (MTDF) 614 Norway Grant 61401 Fula Rapids Norway Grant EXTERNAL LOAN FUNDS 7 711 World Bank (IDA) 71101 LGSDP (IDA) 71102 Health Rapid Results Project (IDA) 71103 Regional Transport Project (IDA) 71104 Safety Net & Skills Development Project (IDA) Institutional Development & Capacity Building 71105 Project (IDA) 71106 Statistical Capacity Building Project (IDA) 3 2014/15 FUND CLASSIFICATION Fund Type Fund Sub-Fund Description 712 China Exim Bank 71201 Airport Loan 71202 Kinyeti Hydropower Project (China) 71203 Juba-Nadapal Road (China) 71299 Loan - place holder 713 African Development Bank 71301 Fula Rapids Hydropower Project (AfDB) 71302 Juba-Nadapal Road (AfDB) 4 2014/15 ORGANIZATION CLASSIFICATION MINISTRIES Spending Agency Directorate Description Agency 100 Office of the President (OOP) 1001 Minister in the Office of the President (OOP) 100101 Administration & Finance 100102 Decentralisation & inter-governmental affairs 100103 Communication & public relations services 100104 Policy, Research & Monitoring 100105 State House Administration 100106 Legal Administration 100107 Bureau of Religious Affairs 100108 Office of the President Support Staff 100109 Office of the Vice President Support Staff 100110 Aide-de-camp 100111 Advisor support to OoP 100112 State Protocol 100113 Special Programmes 100114 Security & Protection 100115 Donations 1002 Office of the President for National Security (NS) 100201 Internal Security Bureau 100202 General Intelligence Bureau 101 Ministry of Cabinet Affairs (MCA) 1011 Cabinet Affairs (CAB) 101101 Administration & Finance 101102 Council Resolutions and ICT 101103 Protocol, Public Relations and Commmunications and Press 101104 Policy Analysis and Research 1012 Parliamentary Affairs (PAL) 101201 Administration & Finance 101202 Legislative Affairs 101203 Governance Affairs 101204 Planning, Monitoring and Evaluation 101205 Centre for Democratic Governance 5 2014/15 ORGANIZATION CLASSIFICATION MINISTRIES Spending Agency Directorate Description Agency 102 Ministry of Justice (MOJ) 1021 Justice (JUS) 102101 Administration & Finance 102102 Research & Training 102103 Public Prosecutions 102104 Legislation, Gazette Publication & Printing 102105 Contracts, Conventions & Treaties 102106 Civil Litigation & Legal Opinion 102107 Registration of Businesses, Associations & NGOs 102108 Office of U/S 102109 State Offices 102110 Human Rights & Legal Aid 103 Ministry of Foreign Affairs & International Cooperation (MFA) 1031 Foreign Affairs (FA) 103101 Finance & Admin, Ministers Office 103102 Bilateral Relations 103103 Consular Service 103104 Protocol & Public Relations 103105 Multilateral Relations 104 Ministry of Finance & Economic Planning (MoFEP) 1041 Finance & Economic Planning (FIN) 104101 Administration & Finance 104102 Budget 104103 Treasury 104104 Planning 104105 Taxation 104106 Customs 104107 Internal Audit 104108 Procurement 104109 Petroleum 104110 Government Accounting Training Centre 6 2014/15 ORGANIZATION CLASSIFICATION MINISTRIES Spending Agency Directorate Description Agency Ministry of Public Service & Human Resource Development 105 (MPSHRD) 1051 Labour, Public Service & Human Resource Development (LAB) 105101 Administration & Finance Capacity Building, Policy Planning, Skills Development & 105102 Coordination 105103 Management Services 105104 Pensions 105105 105106 105107 Policy, Planning and Budget 105108 Records Management 105109 105110 Recruitment 105111 Establishment 106 Ministry of Petroleum & Mining (MPM) 1061 Petroleum & Mining (PM) 106101 Administration & Finance 106102 Geological Surveys 106103 Petroleum 106104 Planning, Training & Research 106105 Minerals Development 107 Ministry of Information & Broadcasting (MIB) 1071 Information & Broadcasting (IB) 107101 Administration & Finance 107102 Radio & Television 107103 Information 7 2014/15 ORGANIZATION CLASSIFICATION MINISTRIES Spending Agency Directorate Description Agency 108 Ministry of Education, Science & Technology (MEST) 1081 General Education & Instruction (GE) 108101 Administration & Finance 108102 Alternative Education Systems 108103 Planning & Budgeting 108104 Gender Equity & Social Change 108105 Examinations Secretariat 108106 Quality, Promotion and Innovation 108107 General Education (Post Primary) 108108 General Education 1082 Higher Education, Science & Technology (HE) 108201 Admin & Finance, Ministers Office 108202 External Relations & Training 108203 Planning, Budgeting & Grants 108204 Admission & Evaluation 108205 Private & Foreign Higher Education 108206 Technical & Technological Education 108207 Juba University 108208 Bahr el Ghazal University 108209 Dr John Garang University 108210 Rumbek University 108211 Upper Nile University 108212 Northern Bahr el Ghazal University 108213 Torit University 108214 Western Equatoria University 108215 General Secretariat of NCHE 109 Ministry of Health (MOH) 1091 Health (MOH) 109101 Administration & Finance 109102 Policy, Planning and Budgeting 109103 Medical Commission 109104 Medical Services 109105 Medical Training and Professional Development 109106 Reproductive Health 109107 International Health & Coordination 109108 Juba Hospital 109109 Wau Hospital 109110 Malakal Hospital 109111 Preventive Health Services 109112 Primary Healthcare 109113 Pharmaceuticals & medical supplies 8 2014/15 ORGANIZATION CLASSIFICATION MINISTRIES Spending Agency Directorate Description Agency 110 Ministry of Lands, Housing & Physical Planning (MHPP) 1101 Housing & Physical Planning (HPP) 110101 Administration & Finance 110102 Housing (Policy) & Schemes 110103 Projects 110104 Physical Planning 110105 Research & Training 110106 Sanitation 110107 Survey 111 Ministry of Transport, Roads & Bridges (MOTRB) 1111 Transport (TR) 111101 Administration & Finance 111102 Transport & Road Safety 111103 Civil Aviation 111104 River Transport 111105 Railways 1112 Roads & Bridges (RB) 111201 Roads & Bridges 111202 Administration & Finance 111203 Planning & policy formulation 111204 Quality control & research 111205 Roads & Bridges Ministry of Electricity, Dams, Water Resources & Irrigation 112 (MEDWR) 1121 Electricity & Dams (ED) 112101 Administration & Finance 112102 Planning & Projects 112103 Dam Implementation Unit 112104 Engineering & Grid Operations 1122 Irrigation & Water Resources (IWR) 112201 Administration & Finance, Ministers Office 112202 Water Resources Management 112203 Planning & Programmes 112204 Rural Water Supply & Sanitation 112205 Irrigation & Drainage 112206 Hydrology & Survey 9 2014/15 ORGANIZATION CLASSIFICATION MINISTRIES Spending Agency Directorate Description Agency Ministry of Agriculture, Forestry, Cooperatives & Rural 113 Development (MAF) 1131 Agriculture & Forestry (A&F) 113101 Administration & Finance (Agriculture and Forestry) 113102 Planning (Agriculture and Forestry) 113103 Agriculture, Production and Extension Services 113104 Co-operative Development 113105 Forestry 113106 Rural Development 113107 Research & Training (Agriculture and Forestry) 113108 Amadi Institute for Rural Development 113109 Admin & Finance (Cooperatives & Rural Development) 113110 Planning, Training, Research, Monitoring and Evaluation 10 2014/15 ORGANIZATION CLASSIFICATION MINISTRIES Spending Agency Directorate Description Agency 114 Ministry of Interior 1141 Interior Headquarters (MIH) 114101 Administration & Finance 114102 Legal Affairs 114103 Planning & Agriculture Projects 114104 Public Relations & Research 114105 Council of Refugees - Provisional 114106 Immigration 115 Ministry of Tourism & Wildlife Conservation (WLDT) 1151 Wildlife Conservation (WLD) 115101 Administration & Finance 115102 Wildlife Conservation 115103 Nimule National Park 115104 Boma National Park 115105 Boma Training Centre 115106 Luri Training Centre 1152 Tourism (TOU) 115201 Tourism 115202 Administration and Finance 116 Police (POL) 1161 Police Service (POL) 116101 Administration & Finance 116102 Training 116103 Social Welfare and PR 116104 Logistics (equipment and construction)
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