JSP 530 Is No Longer in Use and Has Been Superseded by JSP 472, Which Is Available Through the Defence Intranet

JSP 530 Is No Longer in Use and Has Been Superseded by JSP 472, Which Is Available Through the Defence Intranet

JSP 530 is no longer in use and has been superseded by JSP 472, which is available through the Defence Intranet. This publication was archived 12 September 2016. JSP 530 MOD Chart of Accounts Manual JSP 530 is no longer in use and has been superseded by JSP 472, which is available through the Defence Intranet. This publication was archived 12 September 2016. JSP 530 is no longer in use and has been superseded by JSP 472, which is available through the Defence Intranet. This publication was archived 12 September 2016. MOD Chart of Accounts Manual JSP 530 Incorporating MOD Organisation & Resource Account Code Hierarchies Financial Year 13-14 DFM Purpose: To improve accounting knowledge across the MOD by providing instructions and guidance on the structure of the Chart of Accounts. Readership: Finance officers across the MOD plus personnel that require advice on the current Chart of Accounts (CoA). 1 01 April 2013 JSP 530 is no longer in use and has been superseded by JSP 472, which is available through the Defence Intranet. This publication was archived 12 September 2016. Chart of Accounts Manual JSP 530 Financial Year 13-14 Contents Chapter 1 Introduction Page 1.1 Purpose and Scope of Manual 4 1.2 Amendments and Updates 5 Chapter 2 Chart of Accounts (CoA) 2.1 Overview of the Current Departmental CoA (MG, BLB, UIN etc) 7 2.2 The Standing Data System (SDS) 10 Chapter 3 Resource Account Code (RAC) 3.1 RAC Description 11 3.2 RAC Hierarchy Structure 13 3.3 RAC Usage Note 62 3.4 Statement of Financial Position 153 3.5 Statement of Comprehensive Net Expenditure 177 3.6 Resource Account Code Establishment (RACE) Exercise 210 Chapter 4 Organisation (TLB, MG, BLB & UIN) 4.1 Organisation Structure Description 212 4.2 Organisation Hierarchy 214 4.3 DFMS Organisational Hierarchy Coding Structures 249 4.4 Organisation Change 251 2 01 April 2013 JSP 530 is no longer in use and has been superseded by JSP 472, which is available through the Defence Intranet. This publication was archived 12 September 2016. Chapter 5 Other Key Financial Codes 5.1 Local Project Codes (LPC) & Single Point Management codes (SPMC) 253 5.2 Value Added Tax Codes 258 Chapter 6 Related Reference Material 6.1 JSP 472 Resource Accounting Policy Manual 259 6.2 JSP 891 Impresting Accounting, Banking and Control Accounts Manual 259 Annex A Local Project Codes 260 3 01 April 2013 JSP 530 is no longer in use and has been superseded by JSP 472, which is available through the Defence Intranet. This publication was archived 12 September 2016. Chapter 1 - Introduction 1.1 PURPOSE & SCOPE OF MANUAL Purpose (a) The purpose of this publication is to improve understanding and awareness of the Departmental Chart of Accounts (CoA), throughout the MOD. (b) The CoA Manual has been developed to improve accounting knowledge across the MOD by providing instructions and guidance on all aspects of the Departmental CoA. It does not set out the policy and procedures relating to the Departmental CoA. (c) The Manual is intended as a reference guide that draws together relevant information relating to the Departmental CoA into one central area to aid all staff within the MOD. Scope (d) This manual applies to all reporting entities, which fall within the departmental resource accounting boundary, including all on-vote Agencies. (e) Core aspects of the Departmental CoA are covered extensively within this manual. Guidance is included that provide the users with an opportunity to research their subject matter further. (f) In addition to the chapters relating to the Departmental CoA, there is a chapter labelled “Related Reference Material”. This chapter contains references to other web pages and Joint Service Publications to aid the users of this publication. 4 01 April 2013 JSP 530 is no longer in use and has been superseded by JSP 472, which is available through the Defence Intranet. This publication was archived 12 September 2016. 1.2 AMENDMENTS & UPDATES Responsibilities (a) The DBS Chart of Accounts team ensures that this manual is kept up to date, and DFM Policy is responsible for the review of the manual at least annually to ensure that update and maintenance procedures have been properly carried out, and that the manual is an accurate description of the Department’s current financial practice. (b) The DBS Chart of Accounts team co-ordinates routine maintenance of the manual and DFM Policy will propose changes necessary to reflect policy changes, whether instructed by the Department, the Secretary of State for Defence or HM Treasury. Update record (c) An update record is located at the end of this section. This record will be completed as amendments are entered. Structure (d) This JSP is divided into 6 chapters, which contain information that is relevant to the Departmental Chart of Accounts. Point of Contact (e) Any queries on the enclosed instructions and guidance should be referred to DBS Chart of Accounts team. 5 01 April 2013 JSP 530 is no longer in use and has been superseded by JSP 472, which is available through the Defence Intranet. This publication was archived 12 September 2016. RECORD OF AMENDMENT DETAILS OF CHANGES MADE DATE Update with financial year 06/07 data April 2006 Update with financial year 07/08 data and revised text April 2007 Update with financial year 08/09 and Organisation April 2008 change chapter added Update with financial year 09/10 April 2009 Update with financial year 10/11 April 2010 Update with financial year 11/12 April 2011 Update with financial year 12/13 April 2012 Update with financial year 13/14 April 2013 6 01 April 2013 JSP 530 is no longer in use and has been superseded by JSP 472, which is available through the Defence Intranet. This publication was archived 12 September 2016. Chapter 2 – Chart of Accounts (CoA) 2.1 OVERVIEW OF THE CURRENT DEPARTMENTAL CHART OF ACCOUNTS (CoA) What is the CoA? (a) The Departmental CoA defines the way all financial transactions are coded. This allows the extraction of accounting and financial information for the various purposes that an organisation may require. The Departmental CoA contains organisational elements and accounting segments (RAC) and segments reserved for output costing and cost communication. (b) The Departmental CoA supports and is used by a wide range of financial and non-financial applications and processes at all levels across the department. (c) The structure of the Departmental CoA is outlined in the diagram below. 7 01 April 2013 JSP 530 is no longer in use and has been superseded by JSP 472, which is available through the Defence Intranet. This publication was archived 12 September 2016. Chart of Accounts Structure 1234 5 6 7 8910 Labelled Source / Local M G B L B U I N R A C Output Destination Local Cost Project Local V A T Item (Conflict Cost Ref Centre Output Code Prevention) UIN Code 3 Char. 4 Char. 6 Char. 6 Char. 2 Char. 4 Char. 6 Char. 3 Char. 10 Char. 3 Char. 2 Char. The key segments that ensure the correct set of books are updated are the MG and RAC segments. Other segments must be completed where necessary to ensure processing and Local Management Information requirements are met. (d) The Departmental CoA, which is held at the greatest level of detail within the Departmental Financial Management System (DFMS) accounting systems, consists of a number of individual elements (segments). Some of these elements are “locally defined” and can be used, as required, by the Management Groupings. The CoA segments can be described as follows: 1. Management Groupings (MG) – Centrally managed – A Management Grouping is an entity (within the Departmental boundary) which has its own General Ledger and Statement of Financial Position; 2. Basic Level Budget (BLB) – Centrally managed – The BLB is a four-digit numeric code, the code numbers are allocated centrally on request from the local organisations. The segment is also used to record BLB Groupings – a 4 character alpha, alpha, numeric, alpha code based on the owning MG. BLB Groupings are maintained using parent/child relationships in Oracle; 3. Unit Identification Number (UIN) – Centrally managed – The UIN is the lowest level of the centrally maintained organisation structure. The UIN code is a 6 character code; 4. Resource Account Code (RAC) – Centrally managed – The RAC is the principal “input based” account code for the DFMS systems & processes that distinguishes income from expenditure and assets from liabilities in the conventional accrual accounting sense; 8 01 April 2013 JSP 530 is no longer in use and has been superseded by JSP 472, which is available through the Defence Intranet. This publication was archived 12 September 2016. 5. Labelled Item (Conflict Prevention) –This segment is available to help TLBs identify conflict prevention costs. The Standing Data System (SDS) holds the definitive list of Operations and it is published monthly with the generic files. It is a 2 character code, each character of which can be either alpha or numeric. The first character is the Operation identifier and the second is the detail identifier. 6. Output Cost Reference – For output costing (not yet defined – reserved for Output Costing regime); As this segment is not in use across the DFMS, PtP is using it internally to record the Fin Tab area of the contract for Purchase to Pay (PtP), although the value will not be passed to the rest of the DFMS. 7. Source/Destination UIN – For output costing (not yet defined – reserved for Output Costing regime); As this segment is not in use across the DFMS, PtP is using it internally to record the contract for PtP use, although the value will not be passed to the rest of the DFMS.

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