chart of accounts - economic segment · 2017-11-08 · cl ch. sch. item sub item. chart of accounts...

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



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



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



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



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



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



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



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



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



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



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



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



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



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



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


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




15



Status


162301 Proceeds From Euro Bonds 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


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



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



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



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



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



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



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



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



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



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



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



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



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



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



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



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





31



Status

291301 Treasury Bills Active

291302 Treasury Bonds Active

291303 Repo Active

291304 Municipality Bonds Active



291401 Corporate Bonds Active

291402 Corporate Loans Active

291403 Loans From Local Banks Active

291404 Loans From Public Enterprises Active


292 Repayment Of Loan Borrowing - Foreign Active

2921 Repayment of Foreign Public Debt Active

292101 Foreign Government Active

292102 Foreign Institutions Active


292201 Repayment Of Euro Bonds 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






311197 Cash Collected 311197 Active

311198 Cash Collected 311198 Active

311199 Cash Collected311199 Active

3112 Cash holdings - FCY Active

32



Status













3113 Bank Accounts within banks in Rwanda - RWF Active

311301 Bank Account Active

311302 Bank Account 311302 Active





311307 Bank Account311307 Active





























33



Status

















































34



Status

















3114 Bank Accounts within banks in Rwanda FCY Active

311401 Bank Accounts within banks in Rwanda FCY 311401 Active



311404 Bank Accounts within banks in Rwanda FCY311404 Active










311414 Bank Accounts within banks in Rwanda FCY Active




3115 Deposits within banks in Rwanda - RWF Active

311501 Bank Change Name 311501 Active













35



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


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



36



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















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


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



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



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



Status

513 Surplus/Deficit Active



52 Accumulated Surplus/Defecit Active




40