Government of Jamaica CHART OF ACCOUNTS MANUAL Government of Jamaica Chart of Accounts Manual October 27, 2017 Contents 1 INTRODUCTION................................................................................................................................................ 2 1.1 OVERVIEW ............................................................................................................................................................. 2 1.2 OBJECTIVES............................................................................................................................................................ 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 (9 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 PROGRAMMECODE (5 DIGITS)................................................................................................................................ 8 4.7 PROJECT CODE (4 DIGITS)...................................................................................................................................... 8 4.8 COMPONENT CODE ( 2 DIGITS)............................................................................................................................... 9 4.9 ACTIVITY CODE (4 DIGITS) .................................................................................................................................... 9 4.10 SUB-ACTIVITYCODE (2 DIGITS) ............................................................................................................................. 9 4.11 ECONOMIC CLASSIFICATION- OBJECT CODE (6 DIGITS)......................................................................................... 9 4.12 LOCATION CODE (4 DIGITS).................................................................................................................................... 9 5 ORGANISATION SEGMENTS .........................................................................................................................11 5.1 WHAT IS THE ORGANISATION CODE? ................................................................................................................... 11 5.2 SEGMENTS OF THE ORGANISATION CODE............................................................................................................. 11 5.3 MINISTRIES, DEPARTMENTS & PUBLIC BODIES CODES ........................................................................................ 11 6 FINANCIAL PATTERN.....................................................................................................................................28 6.1 THIS SEGMENT IS FOR INDICATING THE STREAM OR TYPE OF FUNDS AS SHOWN BELOW:...................................... 28 6.2 FINANCIAL PATTERN SUB-TYPE........................................................................................................................... 28 6.3 FINANCIAL PATTERN FULL CODE COMBINATION................................................................................................. 28 7 FUND SOURCE SEGMENTS............................................................................................................................30 7.1 FUNDING BODY– LEVEL 1.................................................................................................................................... 30 7.2 LOAN/GRANT – LEVEL 2 ...................................................................................................................................... 32 8 FUNCTION SEGMENTS...................................................................................................................................34 8.1 STRUCTURE OF THE FUNCTIONCODE.................................................................................................................... 34 8.2 FUNCTION DESCRIPTION ...................................................................................................................................... 34 8.3 FUNCTIONAL CLASSIFICATION CODE ................................................................................................................... 52 9 PROGRAMME SEGMENTS ............................................................................................................................56 9.1 OVERVIEW ........................................................................................................................................................... 56 9.2 DEFINITION OF A PROGRAMME............................................................................................................................. 56 9.3 LIST OF PROGRAMMES/SUBPROGRAMMES ........................................................................................................... 56 10 PROJECT SEGMENT...................................................................................................................................67 i 10.1 WHAT IS A PROJECT?........................................................................................................................................... 67 10.2 PROJECT CODES ................................................................................................................................................... 67 10.3 COMPONENT SUB-PROJECT SEGMENT (2 DIGITS)................................................................................................. 76 11 ACTIVITY SEGMENTS ................................................................................................................................78 11.1 WHAT IS AN ACTIVITY?........................................................................................................................................ 78 11.2 ACTIVITY CODES.................................................................................................................................................. 78 11.3 SUB-ACTIVITY SEGMENT (2 DIGITS) .................................................................................................................... 89 12 ECONOMIC CLASSIFICATION SEGMENTS ............................................................................................91 12.1 OVERVIEW ........................................................................................................................................................... 91 12.2 ECONOMIC CLASSIFICATION SEGMENT ................................................................................................................ 92 12.3 REVENUE CLASSIFICATION CODES....................................................................................................................... 92 12.4 EXPENSE CLASSIFICATION CODES...................................................................................................................... 100 12.5 NON FINANCIAL ASSETS - DEFINITION............................................................................................................... 113 12.6 NON –FINANCIAL ASSETS CODES....................................................................................................................... 114 12.7 FINANCIAL ASSETS’ DEFINITION........................................................................................................................ 116 12.8 FINANCIAL ASSETS CODES................................................................................................................................. 116 12.9 FINANCIAL LIABILITIES DEFINITION................................................................................................................... 118 12.10 FINANCIAL LIABILITIES CODES ...................................................................................................................... 118 12.11 EQUITY/NET WORTH DEFINITION .................................................................................................................. 120 13 LOCATION SEGMENTS.............................................................................................................................123