A2 CHART OF EXPENDITURE ACCOUNTS – GENERAL INSTRUCTIONS FOR 2021

Table of Contents
What’s new in 2021?.............................................................................................................................................................................................................................................................................. 1
Accounting dimensions .......................................................................................................................................................................................................................................................................... 4
Group of expenditures accounts ............................................................................................................................................................................................................................................................. 5
Table of Expenditures 2021 ................................................................................................................................................................................................................................................................... 6

What’s new in 2021?

See more detailed information in the Table of Expenditures.

Item New in 2021 Background Initiator Page

1 New account 900600 School fees or education In 2020, account 900700 Miscellaneous field mobile HR Framework and 6
allowance. employee and headquarter employee benefits includes Compliance Team, HR
 Below codes should be placed at the beginning of the line de- school fees or education allowance. Compensation &
scription field. In 2021, school fees are recorded in the new account Benefits and
 ENAP Enrollment application. 900600. FAD_ACCOUNTS
 DEVF Development fund
Reason: to facilitate analysis on the financial exposure of
 TUFE Tuition fees
the organization on the schooling fees.
 SUPP Supplies
 EXAM Compulsory exam
Then, period covered/name of the child.
Example: EXAM/SY 06-20-03-21/John Doe
 Line reference should mention employee ID of the ICRC staff.

2a Modified account 926000 Rental of means of transport, In 2020, the account 926000 includes demurrage fee. FAD_FPA and LOG 11
freight, taxes In 2021, the account 926000 shall have GO only for
down-stream transport costs and “not” for upstream
transport costs. Demurrage fees shall be booked
separately to account 926100.
Reason: to have better visibility on GO transport costs and
demurrage fees.
2b New account 926100 Demurrage fees 11

3a Modified account 937000 Maintenance of telecom, IT In 2020, SW (software) maintenance is included in FAD_CORP 13
and other hardware equipment account 937000 Maintenance of equipment of IT and
telecommunication.

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A2 CHART OF EXPENDITURE ACCOUNTS – GENERAL INSTRUCTIONS FOR 2021

3b New account 937100 Maintenance of all software
including including SaaS (i.e. Software as a Service),
hosting and standard licenses
4 New account 946501 Fuel for heating.
 Use same cost center as for the rent.
 Please indicate unit of measurement (L) plus statistical amount,
and
 Comply with format of line description:
PREMISE CODE/Account description -Fuel type eg fuel oil, kero-
sene, etc. /Delivery date
5a Modified account 947000 Purchase of telecom, IT and
other hardware equipment
5b New account 947100 Purchase of software – proprietary
model, including standard licenses
In 2021, SW (software) maintenance is excluded from 13
937000 and recorded in new account 937100.
Reason: Stronger visibility on license and consulting cost
to facilitate project management.
In 2020, Fuel for heating (or heating oil) was included in ENVIRONMENT and 17
account 946500 Fuel. CLIMATE CHANGE
In 2021, Fuel for heaters (or heating oil) is excluded from
946500 and recorded in new account 946501.
Reason: To improve data integrity on environmental data
ie energy, water and paper consumption, waste
management and GHG emissions (fuel). As of 2021, no
longer using statistical accounts as they are difficult,
unreliable and time consuming.
In 2020, SW (software) and HW (hardware) acquisitions FAD_CORP 17
were included in account 947000 Purchase of IT &
telecom, equipment, photocopier.
In 2021, SW (software) acquisition is excluded from
947000 and recorded either in account 947100 or account 18
947200.
Reason: See item no. 3.

5c New account 947200 Purchase of software – non- 18

proprietary model, including SaaS and hosting

6 New account 948001 Paper. In 2020 paper was included in account 948000 General ENVIRONMENT and 18
 Please indicate unit of measurement (Rm) plus statistical amount, and office supplies. CLIMATE CHANGE
and In 2021, paper is excluded from 948000 and recorded in
 Comply with format of line description new account 948001.
PREMISE CODE/Item description eg A4, A3, etc./Delivery date
Reason: see item no. 4.

7a Modified account 960000 Miscellaneous utilities. In 2020 all energies concerning premises were included ENVIRONMENT and 20
in account 960000 Water, electricty and gas. CLIMATE CHANGE
7b New Accounts: In 2021, the water, electricity, gas and district heating are 21-22
960001 Water excluded from 960000 which includes only other energy
960002 Electricity sources and utilities (e.g. sewage services).
960003 Gas Reason: see item no. 4
960004 District Heating.
 Use cost center same for the rent.
 Please mention unit of measurement: m3 for water and gas, kWh
for electricity, GCal for district heating plus statistical amount.
 Comply with format of line description
PREMISE CODE/Account description/Consumption Period

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A2 CHART OF EXPENDITURE ACCOUNTS – GENERAL INSTRUCTIONS FOR 2021
8 Modified account 962300. Consulting work such as
Dev, BA, UK, architect, security.
9a Modified account 962400 Payment of services to
companies such as security agencies, cleaning services,
etc.
9b New account 962500 Recruitment of temporary staff
through external agencies.
In 2020, account 962300 Information systems includes FAD_CORP 23
consulting work and infrastructure & network.
In 2021 account 962300 includes only consulting work.
The infrastructure & network should be separately recorded
under account 937000 if HW maintenance or account
947000 if HW acquisition.
Reason: see item no. 3.
In 2020 temporary staff was included in account 962400 FAD_CORP 24
Recruitment and temporary staff agencies.
In 2021, temporary staff is excluded from account 962400
and reported under account 962500.
Reason: delineate temporary staff from subcontractors. 24
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A2 CHART OF EXPENDITURE ACCOUNTS – GENERAL INSTRUCTIONS FOR 2021

Accounting dimensions

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A2 CHART OF EXPENDITURE ACCOUNTS – GENERAL INSTRUCTIONS FOR 2021

Group of expenditures’ accounts

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A2 CHART OF EXPENDITURE ACCOUNTS – GENERAL INSTRUCTIONS FOR 2021

Table of Expenditures 2021

90-- STAFF - RELATED COSTS : HEADQUARTERS AND FIELD STAFF
SALARIES AND SOCIAL CHARGES OF PERMANENT AND BACK-UP STAFF FOR HEADQUARTERS COST CENTRE - COST UNIT –
900 - COMMENTS
AND FIELD WITH A GENEVA EMPLOYMENT CONTRACT OBJECTIVE CODE RULES
 RH/SGA Geneva is responsible for salary bookkeeping in order to  Account used only by  Use the cost centre the staff
keep social insurance costs consistent with the statistics required by HQ/GVA.Salary advances for member is assigned to.
law. Cumulated details may be requested directly from them. expatriates are posted to account
HEADQUARTERS (HQ  This account is used for permanent staff at headquarters and 447000 incl. the matricula number
900000 RESIDENTS) AND FIELD expatriates in the field with a Geneva employment contract for the  Itinerant, resident and NS per
SALARIES (MOBILES) following main salary positions: diems to account 910000.
 Monthly salary including 13th salary  Variable compensatory allowance
 Performance prime on NS salary charged to account
910000
 Payment of invoices issued by NS where one of their employees has  Account used only by HQ/GVA.  Use the cost centre the staff
completed a field mission for which the ICRC agrees to reimburse the member is assigned to.
salaries and social charges paid by the concerned NS.  The general objective (GO)
REIMBURSEMENT FOR NS  Payment of invoices issued by an hospital where one of their shall be specified if linked with
900100 an operational program;
STAFF/HOSPITAL STAFF employees has completed a field mission for which the ICRC agrees
to reimburse the salaries and social charges paid by the concerned compute to the concerned l CC
hospital.

 Staff recruited under a temporary contract. The use of temporary  Account used only by HQ/GVA  Use the cost centre the staff
means social insurance is deducted member is assigned to
TEMPORARY  The general objective (GO)
900200
HEADQUARTERS SALARIES shall be specified if linked with
an operational program;
compute to the concerned l CC
UNTAKEN LEAVE  Movement of the holidays provision; balance between holidays  Account used only by HQ/GVA  Use the last cost centre of the
900400 HEADQUARTERS AND FIELD credited and holidays taken staff member is assigned to
MOBILES  Payment of untaken holidays and bonifications
 See explanation under account 900000  Account used only by HQ/GVA  Use the cost centre the staff
HEADQUARTERS AND FIELD  This account contains the employer's share of the legal Swiss social member is assigned to.
900500
SOCIAL INSURANCE COSTS charges as insurance cost for permanent and temporary staff with a
Geneva employment contract
 Education allowance, school fees for expatriates’ children  Below codes should be placed at  Use the cost centre the staff
ENAP Enrollment application eg application fees, enrolment/registration fees the beginning of the line description member is assigned to.
DEVF Development fund eg capital fund, security deposit The general objective (GO)
TUFE Tuition fees eg tuition, tutoring and learning support (if compulsory)
field:
shall be specified if linked with
SUPP Supplies eg supplies but according to updated CSA  ENAP
an operational program;
EXAM Compulsory exam eg exams  DEVF compute to the concerned CC
 TUFE
 SUPP
SCHOOL FEES OR
900600  EXAM
EDUCATION ALLOWANCE
Then, period covered/name of the
child. Example: EXAM/SY 06-20-03-
21/John Doe
 Line reference should mention em-
ployee ID of the ICRC staff.

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Expenses related to:  Institutional/iDevelop training on  Use the cost centre the staff
 Workpermit account 962200 member is assigned to.
 Annual party of the delegation  Entertainment expense on account  The general objective (GO)
 Feria, Christmas party 964000 shall be specified if linked with
MISCELLANEOUS FIELD  an operational program; Use
 Long service gifts, tickets for Museum School fees, 900600.
MOBILE EMPLOYEE AND the cost centre the staff
900700  Retiree's farewell drinks, retiree benefits
HEADQUARTER EMPLOYEE member is assigned to.
BENEFITS  Medical checkup on recruitment
 Social assistance  Annual party: CCXXX5000.
 Funeral expenses for expatriates
 Contribution to Geneva bus pass (TPG) for HQ based employees

 Any payments and reimbursements received under insurance policies  Account used only by HQ/GVA  Use the cost centre the staff
for salaries paid to staff. member is assigned to.
 The general objective (GO)
SALARY REIMBURSEMENT shall be specified if linked with
900800
HEADQUARTERS AND FIELD an operational program; Use
the cost centre the staff
member is assigned to.

 This account is used for staff made available from the National  Account used only by HQ/GVA  Use the cost centre the staff
Societies and who get their salaries from them. The amount member is assigned to
HEADQUARTERS & FIELD represents the theoretic salary cost including social charges for ICRC
900920
SALARIES IN SERVICE after deduction of cash payments for invoices from the NS as for
salary payments and social charges done directly by ICRC

SALARIES AND SOCIAL CHARGES OF PERMANENT AND BACK-UP STAFF FOR HEADQUARTERS COST CENTRE - COST UNIT –
903 - COMMENTS
AND THE FIELD WITH A RESIDENT EMPLOYMENT CONTRACT OBJECTIVE CODE RULES
 This account is used for the salaries of employees recruited and paid  Exception : employees hired  Use the cost centre the staff
locally. through agencies contracts posted member is assigned to.
 13th month, overtime, paid vacation are also posted to this account. to account 962400 (i.e Cleaning +
903000 SALARIES RESIDENTS  The detail of this account is used for declarations to our insurance Watchmen).
companies (see 4.6.2, accident coverage for local staff)

 Daily worker wages (staff paid on a wage computed for a time unit,  For payment of daily rates for Cash  Use the cost centre the staff
normally per day, half day etc) for Work beneficiaries use 956700. member is assigned to.
 For payments to daily worker  The general objective (GO)
DAILY WORKERS'  The detail of this account is used for declarations to our insurance employees provided for ICRC shall be specified if linked with
903200 operations by the local national an operational program; Use
SALARIES IN DELEGATIONS companies (see 4.6.2, accident coverage for local staff)
society or third parties, use 906100. the cost centre the staff
member is assigned to..

 Monthly end-of-service provision adjustments based on the  Used only by FAD/ACCOUNTS

information provided with the list (e.g. Strategic) sent each month by  End of Service payments made in
END-OF-SERVICE the delegation to FAD/ACCOUNTS. the delegations on expiry of contract
903300 PROVISION ADJUSTMENTS on the basis of local rules must be
RESIDENTS recorded as an OUT entry to 246000
+ CC XXX5000 only

 Movement of the untaken leave provision; balance between holidays  Account used only by HQ/GVA  Use the cost centre the staff
UNTAKEN LEAVE
903400 credited and holidays taken member is assigned to
RESIDENTS

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 This account is used for the employer's share of social insurance  Use the cost centre the staff
payments of staff with a delegation employment contract. member is assigned to.
SOCIAL INSURANCE COST  Covers all unemployment, pension contributions and obligatory tax
903500
RESIDENTS deductions paid to local administrations.
 This account records the pension fund of the delegations concerned.

 Medical first aid box and  Use the cost centre the staff
vaccinations bought by ICRC on member is assigned to.
 All medical expenses reimbursed by ICRC for delegation employees account 942000
and their family as stipulated in chapter 4.6 of the Admin Manual
 Special permanent medical treatments as described through Below codes should be placed at the
reglementation issued and accepted by Geneva headquarters beginning of the line description field (
Please refer to Standard Accounting
Entries):
 EDSIC-Reimburs. of staff member’s
medical expenses in case of sick-
ness
 EDACC-Reimburs. of staff mem-
ber’s medical expenses in case of
accident
 EDMAT-Reimburs. of staff mem-
MEDICAL EXPENSES FOR ber’s medical expenses in case of
903600
RESIDENTS maternity
 EDSPEC-Reimburs. of staff mem-
ber’s eyeglasses expenses
 FASIC-Reimburs. of family mem-
ber’s medical expenses in case of
sickness
 IPD-“In Patient Department” (means
a case of hospitalization)
 OPD-“Out Patient Department” (no
hospitalization)
 FAAC-Reimburs. of family mem-
ber’s medical expenses in case of
accident
 FAMAT-Reimburs. of family mem-
ber’s medical expenses in case of
maternity
 Premiums paid to a health insurance company for sickness and/or  Use the cost centre the staff
HEALTH INSURANCE
903650 accident. member is assigned to.
PREMIUMS RESIDENTS
 Family, transport, housing, and other allowances  Institutional / iDevelop training on  Use the cost centre the staff
 Funeral expenses for local employees account 962200 member is assigned to.
 Long service gifts  The use of account 985800 is not
 Retiree's farewell drinks & benefits valid anymore for the
MISCELLANEOUS FIELD  Medical check up on recruitment reimbursement of personal
903700 belongings.
RESIDENT BENEFITS  Approved reimbursement of personal loss belongings due to robbery,
theft or looting depending on circumstances.
 R&R travel compensation
 Monthly mission allowance

SALARY REIMBURSEMENT  Any payments and reimbursements received under insurance  Use the cost centre the staff
903800
RESIDENTS policies for salaries paid to staff. member is assigned to.

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INCENTIVES PAID TO BACK-UP STAFF FOR THE FIELD PUT AT DISPOSAL BY THE LOCAL COST CENTRE - COST UNIT –
906 - COMMENTS
NATIONAL SOCIETY OR THIRD PARTIES OBJECTIVE CODE RULES
 Direct payments of incentive to back up staff of the ONS or to third  Including daily worker employees  Use the cost centre the staff
parties (clinics, ortho centers, hospitals, Ministry of Health) provided for ICRC operations by member is assigned to.
INCENTIVE PAID TO
the local national society or third  The general objective (GO)
EMPLOYEES OF LOCAL
906100 shall be specified if linked with
NATIONAL SOCIETIES & parties
an operational program;
OTHER THIRD PARTIES
compute to the concerned CC

91-- MISSION COSTS AND LIVING ALLOWANCES

COST CENTRE - COST UNIT –
910 - ALL SERVICES DONATION WITHIN DELEGATED PROJECTS COMMENTS
OBJECTIVE CODE RULES
ALL SERVICES DONATION  All services-related donations falling within a IP or a CA  Usable only by HQ/GVA based on  Cost Centre, cost units and
910980 WITHIN DELEGATED confirmation from NS objective code of concerned
PROJECTS delegated project mandatory
TRANSPORTATION COSTS RELATED TO MISSIONS OF MOBILES, RESIDENTS, NS, THIRD PARTIES, COST CENTRE - COST UNIT –
911 - COMMENTS
ETC. OBJECTIVE CODE RULES
All transport costs:  Mission expenses, excess baggage,  Use the cost centre the staff
custom duties, dues and taxes on member is assigned to. Or
 Purchase of flight tickets, boat, taxi, train, bus fares compute to the requesting cost
 Airport tax, freight and excess baggage for personal effects personal effects above limits as per
centre. The general objective
 ICRC’s contribution to private VHCs and reimbursement of fuel costs staff rules are posted to personal ac-
(GO) shall be specified if linked
count 447000 incl. matricula number with an operational program;
 May include tickets for beneficiaries compute to the concerned CC
MISSION TRANSPORTATION
911000 if purchased directly by ICRC. For
& FREIGHT COSTS
cash given to beneficiaries with in-
tended purpose of paying for or re-
imbursing transportation costs, use
account 956700.

ACCOMODATION COSTS RELATED TO MISSIONS OF MOBILES, RESIDENTS, NS, THIRD PARTIES, COST CENTRE - COST UNIT –
912 COMMENTS
ETC. OBJECTIVE CODE RULES
 All accommodation expenses:  Minibar and private telephone calls  Use the cost center the staff
• Hotel expenses (including laundry, and breakfast only) are posted to personal accounts member is assigned to. Or
447000 incl. matricula number compute to the requesting cost
 Entertainment expenses are posted center.
to account 964000  The general objective (GO) shall
 Meals and hotel expenses for semi- be specified if linked with an
nars remain 962200 if included in the operational program
registration fees.
 For cash given to beneficiaries with in-
MISSION ACCOMODATION tended purpose of paying for or reim-
912000
COSTS bursing hotel expenses, use account
956700.

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COST CENTRE - COST UNIT –

914- OTHER COSTS RELATED TO MISSIONS OF MOBILES, RESIDENT, NS, THIRD PARTIES, ETC. COMMENTS
OBJECTIVE CODE RULES
 Travel allowance  Travel allowance –is paid to ICRC  Use the cost centre the staff
 RPM medical chekcup. staff who is required to travel in member is assigned to. Or
 For mobiles and their families, medical expenses before and after connection with his/her work or compute to the requesting cost
mission(including medical kits and vaccines invoiced to ICRC), outside his/her duty station centre
insurance (Lloyds) for family members.  Medical kits and vaccines purchased  The general objective (GO) shall
 Variable compensatory allowance on salary for NS expatriate under HQ directly by ICRC account 942000. be specified if linked with an
contract.  Medical check-ups and vaccinations operational program; compute to
914000 MISSION OTHER COSTS
 Photos, visa, passeport fees & photos, work permit, international driving before and after missions must be the concerned CC
licence. submitted to RH/SERV (Admin  The CC NOS 6102 (HQ Medical
Manual, 3.6.1 point 2.4) expenses) should be used only
 Cash given to CTP beneficiaries (e.g. when HQ pays the BoM or EoM
as lump sum) to cover transport, food of a staff that is not assigned to
and accommodation is posted to an ICRC CC anymore.
account 956700
92-- RENTALS
COST CENTRE - COST UNIT
924 - RENTALS PREMISES COMMENTS
RULES
 Housing & residences for lodging purposes  Security deposits over CHF 500 to be  Rent of residences to CC
 Parking areas for lodging house posted to account 390000 with a XXX5000
 Taxes and other admin. charges reference number given directly by  The general objective (GO) shall
 In delegations where everything (lodging, offices, warehouse, etc) falls the delegation. Structure of the be specified if linked with an
under the same lease contract, use the account for rental professional number is GXXXNNNN. G is the operational program; compute to
offices (924100) prefix for all guarantees. XXX is the the concerned CC
RENTAL OF RESIDENCES delegation site code and N is a
924000 FOR LODGING PURPOSES consecutive number.
ONLY  Payments made for the next
accounting period/s (2.1.4.3.) must
be booked under account 490010
indicating the code of the premise,
exact period covered and in the UOM
mentions the no. of months being
paid.
For all rents where general purpose ICRC activities are conducted. This  Same comments as 924000  CC XXX5000
account is not intended for premises dedicated to specific activities (i.e.  The general objective (GO) shall
RENTAL PROFESSIONAL
924100 logistics, hospitals, ortho, lodging, warehousing, etc) be specified if linked with an
OFFICES
 Includes rental of Delegations, sub delegations, offices, antenna, etc. operational program; compute to
 Taxes and other admin. Charges the concerned CC
 All rental contracts that do not fall under residences or under delegations  Same comments as 924000  Rentals are charged directly to
but are related to hospital, warehouse, parking lot, workshop, ortho- the CC which will use the
centre, exhibition space, etc  Delegations where everything premise
 Rental of conference rooms for budget meetings, seminars (lodging, offices, warehouse, etc) fall o warehouse XXX4120
 Taxes and other admin. charges related to rentals under the same lease contract, the o workshop XXX4310
account rental professional 924100 o hospital XXX212x
OTHER RENTALS OF
924200 and the CC XXX5000 offices will be o ortho XXX214x
PREMISES
used o etc
 The general objective (GO) shall
be specified if linked with an
operational program; compute to
the concerned CC

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Theoretical rental costs for premises put at disposal of ICRC free of charge or  Account used only in HQ/GVA  Charge to the cost centre
at a token rent inferior to the market conditions (at least 50% and CHF 10'000  Please inform GVA – holding the budget & request
discount a year). FAD/ACCTS/AR responsibility.
 The general objective (GO) shall
RENTAL OF PREMISES –
924930 be specified if linked with an
SERVICES
operational program; compute to
the concerned CC

COST CENTRE - COST UNIT –

926 - RENTAL OF MEANS OF TRANSPORT COMMENTS OBJECTIVE CODE RULES

 Expenses related to :  Payments made for the next  Costs for transporting goods
o Transport of goods, accounting period/s must be booked under XXX4220.
o Rental of all means of transport for delegation needs, goods and under account 490010 indicating  For planes on time chartered
ICRC beneficiaries (aircraft, vehicles with or without a driver, empty exact period covered and in the UOM agreement (rented for x hours
water tanker, boats, two-wheel vehicles, etc.). mentions the no. of months being per month) use XXX423X (boats
o Parking fees, highway tolls paid. on XXX424X)
 Car rental for private use is posted to  Rental of cars for the delegation:
personal account 447000 including XXX4210
RENTAL OF MEANS OF the matricula number  The general objective (GO) shall
926000 TRANSPORT AND PARKING  All daily workers paid directly by be specified if linked with an
FEES ICRC to be recorded on account operational program
903200  General Objectives (GOs) shall
 Use account 956700 if cash is given be used for down-stream
to beneficiaries with intended transport costs (between the
purpose of paying for or reimbursing local warehouse and the
transportation costs. distribution point). GOs shall not
 Demurrage fees account 926100. be used for upstream transport
costs (between LSCs and
delegations).
 Expenses related to demurrage fees.  Please charge under XXX4220.
o Demurrage charges are raised when the full container is not moved  The general objective (GO) shall
out of the port/terminal for unpacking within the allowed free days be specified if linked with an
offered by te shipping line The charge is levied by the shipping line operational program
to the importer.
926100 DEMURRAGE CHARGES

Theoretical expenditure for means of transport put at disposal of ICRC.  Only used by HQ/GVA based on  The general objective (GO) shall
information provided by donors or be specified if linked with an
delegations operational program; compute to
 Please inform FAD/ACCTS/AR the concerned CC
RENTAL MEANS OF
926930
TRANSPORT- SERVICES

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COST CENTRE - COST UNIT –

927 - RENTALS OF EQUIPMENT, IT AND TELECOM COMMENTS
OBJECTIVE CODE RULES
 Includes:  Payments made for the next  Charge to the cost centre
o Rental of equipment for the furnishing of offices & premises and accounting period/s must be booked holding the budget & request
housing, audio-visual hardware, generators, solar panels, (see administrator manual chapter responsibility.
photocopiers. etc. 2.1.4.3) under account 490010  If the equipment is for several
o Rental of IT & telecommunication equipment (computer hardware, indicating the code of the equipment, cost centres :
printer, radio HF/VHF, switchboard, fax, satellite, etc) exact period covered and in the UOM o Photocopier : CC XXX5000
o Rental of construction & agricultural equipments mentions the no. of months being o Generator : CC XXX5000
RENTAL OF EQUIPMENT &
927000 paid.  IT equipment : CC XXX5600 or
OF IT & TELECOM
 Rental of furniture paid together with XXX5000
the premises use accounts 924XXX  The general objective (GO) shall
be specified if linked with an
operational program; compute to
the concerned CC

93-- SUBCONTRACTED MAINTENANCE & CONSTRUCTION

GENERAL COMMENTS The account group 93—Maintenance is only used when a subcontractor is responsible for the overall maintenance work. All material used and invoiced by the
subcontractor for the maintenance work has to be recorded on that account group. If the subcontractor gets maintenance material purchased directly from ICRC
or ICRC is doing the maintenance itself, the account group 94—Purchase of goods and material has to be used
COST CENTRE - COST UNIT –
934 - SUBCONTRACTED FOR CONSTRUCTION, MAINTENANCE AND RENOVATION OF PREMISES COMMENTS
OBJECTIVE CODE RULES
 Includes:  For any work over CHF 100,000, if  Charge to the cost centre
o All renovations and restoration work for delegation and for the contract term is longer than 2 holding the budget & request
operational needs (e.g. wathab and hospital maintenance) years, prior notification to GVA responsibility which shall be the
o Maintenance contracts for buildings through AoE procedure for activation same as the cost centre used
o Maintenance of generators as an asset. Please refer also to the for the rent
o Disinfecting, de-ratting of ICRC warehouses, fumigation rules on asset management o Hospital : CC XXX212X
o Key duplicates (administrator manual 5.5.1) o Ortho-centre : CC
CONSTRUCTION AND
 Cleaning, watchmen and moving XXX214X
MAINTENANCE OF
934000 agencies to account 962400 o Delegation : CC XXX5000
PREMISES (OWNED OR
o Residences : CC XXX5000.
RENTED)
o Disinfection/fumigation of
warehouse: CCXXX4120
/XXX4000 / XXX5000
 General objective (GO) shall be
specified if linked with an
operational program; compute to
the concerned CC
COST CENTRE - COST UNIT –
936 - SUBCONTRACTED MAINTENANCE OF MEANS OF TRANSPORT COMMENTS
OBJECTIVE CODE RULES
 All maintenance and repairs, services, etc., for ICRC and rented  Fuel other than for heating to  Compute to CC XXX4210 for
vehicles, invoiced by a third party 946500. light vehicles or XXX4220 for
 Payments for damage to third parties (corporal and material) are  Fuel for heating to 946501 trucks.
included in this account  Purchase of spare parts, lubricants to  The general objective (GO) shall
946000 be specified if linked with an
MAINTENANCE OF MEANS  Reimbursement of insurances from operational program; compute to
936000
OF TRANSPORT third parties to be recorded on the concerned CC
account 778000  Reimbursement of insurances to
be recorded on account 778000
with CU: OU = delegation,
program = ICRGEN, TP/project
= FC_GSU

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COST CENTRE - COST UNIT –

937 - SUBCONTRACTED MAINTENANCE OF EQUIPMENT, IT & TELECOMMUNICATION COMMENTS
OBJECTIVE CODE RULES
 All types of maintenance contracts for equipment, supplies, IT and  Cleaning and moving agencies to  Charge to the CC holding the
telecommunication account 962400 budget & request responsibility
 Purchases of spare parts,  Delegation/office : CC XXX5000
equipments etc. under account  Residence : CC XXX5000.
94XXXX  Warehouse : CC XXX4120
 Including maintenance of household  Workshop : CC XXX4310
equipment.  Hospital : CC XXX212X
MAINTENANCE OF
 SW (software) maintenance including  Ortho-centre : CC XXX214X.
937000 TELECOM, IT AND OTHER
SaaS, hosting and licenses, account  Telecom, IT equipment : to
HARDWARE EQUIPMENT
937100 CCXXX5600 / XXX5000.
 The general objective (GO) shall
be specified if linked with an
operational program; compute to
the concerned CC

 All types of maintenance contracts for software (SW) maintenance  Charge to the CC holding the
including licence fees. budget & request responsibility
SaaS = "Software as a Service", i.e. ICRC pays for the use of the software during a  Delegation/office : CC XXX5000
specified period. Software is centrally hosted by the supplier.  Residence : CC XXX5000.
 Warehouse : CC XXX4120
MAINTENANCE OF ALL
 Workshop : CC XXX4310
SOFTWARE INCLUDING
SAAS, HOSTING AND  Hospital : CC XXX212X
937100  Ortho-centre : CC XXX214X.
STANDARD LICENSES
 Telecom, IT equipment : to
CCXXX5600 / XXX5000.
 The general objective (GO) shall
be specified if linked with an
operational program; compute to
the concerned CC

94-- PURCHASE OF GOODS AND MATERIALS

GENERAL COMMENTS The whole account group 94XXXX is considered exclusively for the purchase of any kind of equipment and materials directly through ICRC (invoice addressed to
ICRC and payment made directly to the supplier) mostly based on the standard item list of logistics that can be viewed on the database FS HQ table. The logic
of this group is based on the concept of 1 item = 1 account. This means that for any item purchased, only one account can be used. In that sense exactly the
same account is used for the same article that is foreseen for internal use, for external assistance or to be provided for a local National Society or another third
party. The distinction is made on the level of the cost centres and general objective to be used. In the comments column you find a mention of a Log
Group. This refers to the first letter of the item code given by logistics as you can find it in the database FS HQ table. As a general rule this first letter indicates
the account to be used. As a special rule the account indicated in the FS HQ table must be used.
COST CENTRE - COST UNIT –
940- FOOD COMMENTS
OBJECTIVE CODE RULES
 Any Food products (flour, oil, rice, etc.), Food parcel kits. Drinking  General rule log group F (please refer Use for an ICRC objective
water. Full drinking water tanker, etc intended for direct consumption by to standard items in FS HQ table)  Compute to requesting CC
humans  Meals must not be charged to ICRC Mandatory specification of general
 Costs to manufacture,mill or refine food  ICRC does not take care of Meals / objective (GO)
940000 FOOD Use for ICRC infrastructure
 Snacks for in house seminar with external participants snacks during etat major & other
 Delegation coffee breaks delegation meetings.  Compute to CC XXX5000
 Food & beverages provided to external parties  Working lunches at internal meetings
remain personal expenses

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 Pls. note that all incidental costs

should be recorded using the
appropriate accounts with
specification of cost units (e.g.
transport)
 Seeds falls under 941000
 Costs to manufacture, mill or refine
food are not considered as services
cost.
 Any food products (flour, oil, rice, etc.) or drinking water etc. intended  Commodity based vouchers. The Use for an ICRC objective.
for direct consumption by humans delivered through vouchers as part of beneficiary receives a voucher that  Compute to requesting CC
Cash Transfer Programming (CTP) can be exchanged against food items
in a fixed quantity or within maximal  Mandatory specification of gen-
monetary value. Supplier(s) chosen eral objective (GO)
FOOD COMMODITY and paid by ICRC against redeemed
940800 vouchers (proof of delivery).
VOUCHER (CTP)
 General rule log group R (please refer
to standard items in FS HQ table)
RVOUFOODITEM

Ditto account 940000 but for in kind items only.  General rule log group F (please refer  Ditto account 940000
940910 FOOD IN KIND
to standard items in FS HQ table)
COST CENTRE - COST UNIT –
941- AGRO COMMENTS
OBJECTIVE CODE RULES
 Agricultural & Fishing equipment, animals and veterinary products  General rule log Group R (please refer  Compute to requesting CC.
(animal feeds, vaccines, seeds, etc.) to standard items in FS HQ table)  Mandatory specification of general
comment as for account 940000. objective (GO)
AGRO & VETERINARY  Pls. note that all incidental costs
941000 REHABILITATION should be recorded using the
PRODUCTS appropriate accounts with the
specification of cost units (e.g.
transport)

 Agricultural & Fishing equipment, animals and veterinary products  Commodity based vouchers. The ben- Use for an ICRC objective
(animal feeds, vaccines, seeds, etc.) delivered through vouchers as part eficiary receives a voucher that can be  Compute to requesting CC
of Cash Transfer Programming (CTP) exchanged against agro/veterinary Mandatory specification of
items in a fixed quantity or within a max- general objective (GO)
AGRO COMMODITY imal monetary value. Supplier(s) cho-
941800 sen and paid by ICRC against re-
VOUCHER (CTP)
deemed vouchers (proof of delivery).
 General rule log group R (please refer
to standard items in FS HQ table)
RVOUAGRIITEM
Ditto account 941000 but for in kind items only  General rule log Group R (please refer  Ditto 941000
AGRO & VETERINARY IN
941910 to standard items in FS HQ table)
KIND
COST CENTRE - COST UNIT –
942- MEDICAL COMMENTS
OBJECTIVE CODE RULES
 Drugs, medical renewables & medical equipment & instruments  General rule log Groups D,M,X and Use for an ICRC objective
 First aid kits in delegation and cars Log families KMED and KMSI (please  Compute to requesting CC.
942000 MEDICAL
refer to standard items in FS HQ  Mandatory specification of general
table) objective (GO)

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A2 CHART OF EXPENDITURE ACCOUNTS – GENERAL INSTRUCTIONS FOR 2021

 Pls. note that all incidental costs
should be recorded using the
appropriate accounts with the
specification of cost units (e.g.
transport)
Use for ICRC infrastructure
 Medical and vaccinations for
expatriates and delegation
employees under their relevant
CC

Ditto account 942000 but for in kind items only  General rule log Groups D,M,X and  Ditto account 942000
Log families KMED and KMSI (please
942910 MEDICAL IN KIND refer to standard items in FS HQ
table)

COST CENTRE - COST UNIT –

943- PROSTHETIC TECHNOLOGY COMMENTS
OBJECTIVE CODE RULES
 Component prothesis, dressing, all prosthetic equipment, teaching  General rule log Group O and Log  Compute to requesting CC.
items, plastic, straps & buckles, tools, kits family KORT (please refer to standard  Mandatory specification of
items in FS HQ table) general objective (GO)
 Pls. note that all incidental costs  Special fund for disabled must be
PROSTHETIC
943000 should be recorded using the booked under this account using
TECHNOLOGY
appropriate accounts with the WS_WSG as target population
specification of cost units (e.g. and ASSORT as program
transport)

Ditto account 943000 but for in kind item only  General rule log Group O and Log  Ditto account 943000
PROSTHETIC family KORT (please refer to
943910
TECHNOLOGY IN KIND standard items in FS HQ table)

COST CENTRE - COST UNIT –

944- CONSTRUCTION & SANITATION COMMENTS
OBJECTIVE CODE RULES
Use for an ICRC objective  General rule log Groups E & W and Use for an ICRC objective
 Engineering & construction: building materials, electric supplies, Log families KENG and KWAT (please  Compute to requesting CC.
generators, construction machines & engines, tools, kits refer to standard items in FS HQ table)  Mandatory specification of
 WatHab: network accessories, couplings, pipes, valves, pumps,  Pls. note that all incidental costs general objective (GO) for
watertanks, sanitation, water treatment equipments, kits- all non-ICRC should be recorded using the assistance
construction costs appropriate accounts with the Use for ICRC infrastructure
Use for ICRC infrastructure specification of cost units (e.g.  Compute any internal use of
 Material directly purchased by ICRC for construction works (e.g. costs transports) material for premises under its
for extension of delegations, housing, warehouses, buildings, garages,  For any amount over CHF 100,000 respective cost centre (i.e
MATERIAL FOR
shelters, parking areas, ortho- and paraplegic centres) concerning construction works on warehouse XXX4120, hospital
944000 CONSTRUCTION &
SANITATION  Generators which are not considered as assets (less than CHF 10'000.- premises used by ICRC (see XXX212x, delegation residences
-/per unit) and their spare parts. administrator's manual 5.5.1) prior XXX5000)
notification to GVA for activation as an  Generator compute on XXX5000
asset., acct. 556000 through AoE
procedure.
 Renovations through third parties
(subcontractors) on premises used by
ICRC posted to account 934000.

Ditto account 944000 but for in kind items only  General rule log Groups E & W and  Ditto account 944000
Log families KENG and KWAT (please
CONSTRUCTION & refer to standard items in FS HQ
944910
SANITATION IN KIND table)

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COST CENTRE - COST UNIT –

945- HOUSING COMMENTS
OBJECTIVE CODE RULES
Use for an ICRC objective  General rule log Group H (please Use for an ICRC objective
 Clothing / Shoes, containers for house, cooking utensils, hygiene refer to standard items in FS HQ  Compute to requesting CC.
materials, kits, recreational materials table)  Mandatory specification of
 Shelter (tents, plastic sheeting), blankets, heaters general objective (GO)
 Furniture Use for ICRC infrastructure
INTERNAL AND EXTERNAL Use for ICRC infrastructure  Pls. note that all incidental costs  Compute any internal use of
945000
HOUSING  Cleaning material should be recorded using the material for premises under its
 Furniture appropriate accounts with the respective cost centre (i.e.
 Working clothes specification of cost units (e.g. warehouse XXX4120, hospital
transports) XXX212x, delegation residences
XXX5000)

Any of the following types of items delivered through voucher programmes,  Commodity based vouchers. The Use for an ICRC objective
as part of Cash Transfer Programming (CTP). beneficiary receives a voucher that  Compute to requesting CC
 Clothing / Shoes, containers for house, cooking utensils, hygiene can be exchanged against certain  Mandatory specification of general
materials, kits, recreational materials goods in a fixed quantity or within a objective (GO)
 Shelter (tents, plastic sheeting), blankets, heaters maximal monetary value. Supplier(s)
HOUSING ITEM VOUCHER  Furniture chosen and paid by ICRC against
945800
(CTP)  Fuel vouchers redeemed vouchers (proof of delivery).

General rule log Group R (please refer to

standard items in FS HQ table)
RVOUHOUSITEM

 Ditto account 945000 but for in kind items only  General rule log Group H (please refer  Ditto account 945000
to standard items in FS HQ table)
INTERNAL AND EXTERNAL
945910
HOUSING IN KIND

COST CENTRE - COST UNIT –

946- MEANS OF TRANSPORT COMMENTS
OBJECTIVE CODE RULES

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A2 CHART OF EXPENDITURE ACCOUNTS – GENERAL INSTRUCTIONS FOR 2021
Use for an ICRC objective  General rule log group T and Log
 Purchase of any means of transport and spare parts which are not family KTVE (please refer to standard
considered to be used by the ICRC but given to a third party items in FS HQ table)
Use for ICRC infrastructure  Telecommunication equipment, under
 Purchase of means of transport which are not considered as assets 947000.
(bicycles). (less than CHF 10'000.--/per unit). Use for an ICRC objective
 Purchase of spare parts, including vehicle cleaning materials, lubricants  For vehicles from our assets donated
etc. to a third party – please send
message to FAD/ACCTS/AM in
PURCHASE OF MEANS OF Geneva who will do the recording
TRANSPORT, SPARE Use for ICRC infrastructure
946000  Please refer to rules on asset
PARTS FOR MEANS OF
TRANSPORT management for the purchase of
limousines, LCs, trucks and
motorbikes (administrator manual
5.5.1)
 Buffer account vehicles 556400
 Maintenance through third parties
account 936000
Use for an ICRC objective  Reimbursement of private use of
 Fuel delivered to third parties with the goal to be used by themselves to vehicles and fuel as diminution of the
fulfill an ICRC objective charges on the same account with the
Use for ICRC infrastructure same CC
 Fuel for all means of transport used by ICRC.  Use account 956700 if cash is given to
 Fuel for generators beneficiaries with intended purpose of
 Jerricans, drums, tanks for the storage of fuel paying for or reimbursing fuel costs.
FUEL (OTHER THAN FOR  Fuel delivered to any transport company working for the ICRC  Oil or fuel for heating, account 946501.
946500
HEATING)  For chartered planes, loading/handling expenses for fuel
 Fuel for heating, such as heating oil, kerosene, etc. used as a fuel for  Unit of measurement L
furnaces or boilers to heat space or water in ICRC residences and  Use the following Line Description
premises. format:
PREMISE CODE/Item description –
fuel type eg fuel oil, kerosene,
etc./Delivery date
(Example: DABI01/Heating
oil/01.01.2021)
946501 FUEL FOR HEATING
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Use for an ICRC objective
 Compute to requesting CC.
 Mandatory specification of general
objective (GO)
Use for ICRC infrastructure
 Trucks / trailers under dispatch
XXX4220.
 Other vehicles, light means of
tranport (bike, moto, small boats)
under carpool XXX4210.
 Forklift under XXX4120.
 Large boats under XXX424x
 Sales of spare parts, tyres, tools,
etc. are booked under income
account 740990 with CU : OU =
delegation, program =ICRGEN,
TP/Proj = FC_GSU
 All spare parts under XXX4400 of
the main site.
Use for an ICRC objective
 Compute to requesting CC
 Mandatory specification of general
objective (GO)
Use for ICRC infrastructure
 Fuel for vehicles : CC XXX4400
of the main site.
 Fuel for generators : if those are
single purpose (i.e generator for
hospital), the CC using the
generator is charged. Otherwise
charge CC XXX4400 of the main
site.
 Fuel for airplane CC XXX423x
 Fuel for boat CC XXX424x
 Charge to the cost centre holding
the budget & request
responsibility which shall be the
same as the cost centre used for
the rent Delegation/office: CC
XXX5000
 Residence: CC XXX5000.
 Warehouse: CC XXX4120 /
XXX4000 / XXX5000.
 Workshop: CC XXX4310 /
XXX4000 / XXX5000.
 Hospital: CC XXX212X
 Ortho-centre: CC XXX214X.
The general objective (GO) shall be
specified if linked with an operational
program; compute to the concerned CC
A2 CHART OF EXPENDITURE ACCOUNTS – GENERAL INSTRUCTIONS FOR 2021

 Ditto account 946000/946500/946501 but for in kind items only  General rule log Group T and Log  Ditto accounts
MEANS OF TRANSPORT IN family KVEC (please refer to standard 946000/946500/946501
946910 items in FS HQ table)
KIND

COST CENTRE - COST UNIT –

947- RADIO, TELECOM , INFORMATION TECHNOLOGY AND PHOTOCOPIER COMMENTS
OBJECTIVE CODE RULES
 Purchase of IT and telecommunication equipment (computer hardware,  General rule log groups C & I (please Use for an ICRC objective
printer, UPS, radio HF/VHF, antenna, sat, fax, switchboard, etc.). refer to standard items in FS HQ  Compute to requesting CC.
 Purchase of cellphones including charger, batteries and simcards table)  Mandatory specification of
 Purchase of photocopy machines & toner  Software license, account 947100 or general objective (GO) for
 Purchase of licence (radio,satellite, IT excluding software) 947200 assistance
Use for ICRC infrastructure
PURCHASE OF TELECOM,
Use for ICRC infrastructure  Compute to XXX4400 of the main
947000 IT, AND OTHER HARDWARE
 Some equipment with a value > site.
EQUIPMENT
CHF 10'000/unit require activation as
an asset. Please refer to rules on
asset management (administrator
manual 5.5.1), acct. 556200.
 Maintenance through third parties
account 937000 or 937100.
 Purchase of Software – proprietary model  General rule log groups C & I (please Use for an ICRC objective
Proprietary model: Software code or license can be considered as refer to standard items in FS HQ  Compute to requesting CC.
owned by ICRC. It is usually purchased upfront. table)  Mandatory specification of
general objective (GO) for
PURCHASE OF Use for ICRC infrastructure assistance
SOFTWARE -  Some equipment with a value > Use for ICRC infrastructure
947100 PROPRIETARY MODEL, CHF 10'000/unit require activation as  Compute to XXX4400 of the main
INCLUDING STANDARD an asset. Please refer to rules on site.
LICENSES asset management (administrator
manual 5.5.1), acct. 556200.
 Maintenance through third parties
account 937100
 Purchase of Software — non-proprietary model  General rule log groups C & I (please Use for an ICRC objective
Non-proprietary model: Software is not actually owned by ICRC e.g. hosting by refer to standard items in FS HQ  Compute to requesting CC.
the supplier, or SaaS = "Software as a Service” where ICRC pays for the use of the table)  Mandatory specification of
PURCHASE OF general objective (GO) for
SOFTWARE-NON- software during a specified period. Software is owned and may be centrally hosted
Use for ICRC infrastructure assistance
PROPRIETARY MODEL, by the supplier.
 Some equipment with a value > Use for ICRC infrastructure
947200 INCLUDING SAAS AND CHF 10'000/unit require activation as  Compute to XXX4400 of the main
HOSTING an asset. Please refer to rules on site.
asset management (administrator
manual 5.5.1), acct. 556200.
 Maintenance through third parties
account 937100
 Ditto account 947000/947100/947200 but for in kind items only.  General rule log Groups C & I (please  Ditto account
IT & TELECOM. EQUIPMENT refer to standard items in FS HQ 947000/947100/947200
947910
IN KIND table)

COST CENTRE - COST UNIT –

948- GENERAL AND OFFICE SUPPLIES COMMENTS
OBJECTIVE CODE RULES
 Covers all costs related to the purchase of:  General rule log Groups A & L Use for an ICRC objective
GENERAL AND OFFICE o Packing materials (bags and cardboard boxes for assistance/  Fumigation falls under 934000  Compute to requesting CC.
948000
SUPPLIES medical purposes, family parcels - repackaging, etc.)  Does not include the costs of ICRC  Mandatory specification of general
promotional items (use acc 962100) objective (GO
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A2 CHART OF EXPENDITURE ACCOUNTS – GENERAL INSTRUCTIONS FOR 2021

o Stationery (envelopes with or without ICRC logo, letterhead paper  Copy and print paper, account For Stationery, compute to XXX4400
with ICRC logo, , files, pens, sundry office material, stock cards, 948001 of the main site.
distribution cards, etc.)
o ICRC forms such as Red Cross messages, registration forms
o ICRC Business card
o Non ICRC books (Bibles, Koran…) printed material or DVD
(entertainment films for prison…) for professional use regardless of
its destination, including printing of paper vouchers for CTP
o ICRC identification material such as flags, stickers, armbands and
squares.
o Audio, TV and video
 Copy and print paper used in all ICRC premises  General rule LOG Groups A & L Use for an ICRC objective
 Unit of measurement Ream  Compute to requesting CC.
 Use the following Line Description  Mandatory specification of general
format: objective (GO
948001 Paper
PREMISE CODE/Item description eg For Stationery, compute to XXX4400 of
A4, A3, etc./Delivery date the main site.
(Example: DABI01/Paper
A4/01.01.2021)
 Ditto account 948000/948001 but for in kind items only.  General rule log Groups A & L (please Ditto account 948000/948001.
GENERAL AND OFFICE refer to standard items in FS HQ
948910
SUPPLIES IN KIND table)
 All transfer of goods and materials to a different delegation that has not  Account used only by HQ/GVA.  Cost centre, cost units and
been consumed  Please inform LOG/DATABI about general objective (GO) mandatory
 This concerns only transfers between two non neutral warehouses initial entry when purchase has been
TRANSFER OF GOODS AND
done and the name of the receiving
949000 MATERIALS TO DIFFERENT
delegation
DELEGATIONS
 Only outgoing goods are recorded on
this account; receiving delegation is
charged on account 94XXXX
IN KIND DONATIONS  All in kind donations falling with the delegated projects  Account used only by HQ/GVA.  Cost centre, cost units and
RELATED TO DP general objective (GO) of
949980
concerned delegated project
mandatory
95-- FINANCIAL ASSISTANCE
GENERAL COMMENTS Accounts of the set 950XXX must always be used when a purchase/payment is made by the ONS.(included ICRC expenses paid by ONS on behalf of the ICRC)
Whenever the ICRC purchases and pays on behalf of the ONS, the normal ICRC account is to be used as per chart of accounts (other than accounts 950XXX).
COST CENTRE - COST UNIT –
950 - FINANCIAL ASSISTANCE TO OPERATING NATIONAL SOCIETIES (ONS) AND ITS BRANCHES COMMENTS
OBJECTIVE CODE RULES
ONS STAFF RELATED  Reimbursement of salaries and social cost of employees of ONS  Same contents as for expenditures  Compute to requesting CC
950000 COSTS against invoices accounts 90XXXX  Mandatory specification of
 Reimbursement of mission costs (including insurance) for employees  Same contents as for expenditures Objective Code (i.e specification
950100 ONS MISSION COSTS of the Cost Units: Organizational
and volunteers of ONS against invoices. accounts 911/912/914XXX
 Reimbursement of rental of premises, means of transport and  Same contents as for expenditures unit, Program and Project)
950200 ONS RENTALS
equipment against invoices. accounts 92XXXX
ONS SUBCONTRACTED  Reimbursement of maintenance of premises, means of transport and  Same contents as for expenditures
950300 equipment against invoices. accounts 93XXXX
MAINT.& CONSTRUCTION
 Reimbursement of purchases of equipment, material and fuel related to  Item purchased directly by ICRC use
the infrastructure of the ONS and assistance programs (protection, accounts 94XXXX
ONS PURCHASE OF
950400 assistance, purchase of ambulances and IHL) under the full  Delivery of ICRC stocks to a ONS for
GOODS & MATERIALS responsibility. of the ONS against invoices distribution within ICRC objectives

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A2 CHART OF EXPENDITURE ACCOUNTS – GENERAL INSTRUCTIONS FOR 2021

according to ICRC policy fall under

the 94XXXX account

 Used when the ONS itself provides financial assistance to third parties  Same contents as for expenditures
(including its own branches) . Costs can be related to transport costs, account 956XXX
ONS FINANCIAL
hotels, perdiems paid to third parties for participation at ONS seminary
950500 ASSISTANCE TO THIRD
workshops
PARTIES
 Lump sum payments to ONS not requiring identification of particular
expenses
ONS MISCELLANEOUS  Reimbursement of general services against invoices. (Prints, telephone  Same contents as for expenditures
950600
EXPENDITURES energy supplies, broadcasting, seminar…). accounts 96XXXX
 Lump sum equivalent to 7% calculated on program expenses of the
950800 ONS 7% OVERHEADS ONS exenditure statement presented to ICRC and approved by ICRC.

 Represents the annual movement of the open balance of NS current  Only used by HQ/GVA for monthly &
950900 NS ACCRUALS account. year end closing

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A2 CHART OF EXPENDITURE ACCOUNTS – GENERAL INSTRUCTIONS FOR 2021

FINANCIAL ASSISTANCE TO THIRD PARTY (OTHER THAN ONS AND ITS BRANCHES) INCLUDING COST CENTRE - COST UNIT –
956 - COMMENTS OBJECTIVE CODE RULES
BENEFICIARIES
 Financial assistance provided to institution and restricted to money  See general comments of account  Compute to the requesting CC.
transfers group 95.  Mandatory specification of general
 Lump sum payments not requiring identification of particular expenses.  Money is transferred/given to Objective Code
institutions (ex-funding of ICRC  Mandatory specification of the
programmes, other NGO, participation MoU in the line reference
to running cost of a clinic…)
 The institution decides what, where
MISCELLANEOUS and when to purchase goods/or
956000 FINANCIAL ASSISTANCE services.
(INSTITUTIONS)  Payments of incentives to staff
members of clinics, hospitals, Ministry
of Health, ortho centers has to go on
account 906100
 This account is NOT used for Cash
Transfer programming (CTP) – use
account 956700

 Financial assistance provided to individuals, households or communities  Money is transferred/given to the Use for an ICRC objective
(to access goods and/or services) as part of Cash Transfer individual, household or community*,  Compute to the requesting CC
Programming (CTP) directly by ICRC or via a service
provider.  Mandatory specification of the
 (*Community is defined as a group of people living in the same  Money is transferred/given either in general Objective code
geographical location, represented by one or more individuals from that advance of expenditure, or as a
Financial Assistance Cash community. For example a village represented by a village committee.) reimbursement for expenditure.
956700
Transfer Programming (CTP )  The recipient decides what, where and
when to purchase goods/or services.
 Includes payment of daily rates for
Cash for Work beneficiaries
 Use account 956800 for financial
assistance provided through vouchers
(or gift cards)
 Financial assistance provided to individuals, households or communities  Recipient receives vouchers.The Use of an ICRC objective
delivered through vouchers as part of Cash Transfer Programming vouchers are used to obtain any type
(CTP) of commodities / services within the  Compute to the requesting CC.
maximal monetary value.
 ICRC contracts a 3rd party service Mandatory specification of geneval
FINANCIAL ASSISTANCE provider to provide/print vouchers or Objective code
956800
VALUE VOUCHER (CTP) ICRC purchases “gift cards” directly
from supplier.
 Supplier(s) or service provider paid by
ICRC against redeemed vouchers
(proof of delivery).

96-- MISCELLANEOUS EXPENDITURES

COST CENTRE - COST UNIT –
960 - ENERGY SUPPLIES COMMENTS
OBJECTIVE CODE RULES
 Charge to the cost centre holding
MISCELLANEOUS  Miscellaneous energy sources and utilities (e.g. sewage services)  Water account 960001 the budget & request
960000 excluding water, electricity, gas, district heating and heating oil. responsibility which shall be the
UTILITIES  Electricity account 960002
 Gas account 960003 same as the cost centre used for

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A2 CHART OF EXPENDITURE ACCOUNTS – GENERAL INSTRUCTIONS FOR 2021
 District heating 960004
 Water services provided by a private or public utility company.  Unit of measurement m3
 Water from alternative sources (e.g. boreholes, water trucking) delivered  Use the following Line Description
to ICRC residences and premises. format:
PREMISE CODE/Account
description/Consumption Period
(Example: DABI01/Water
service/01.01.2020-31.01.2020 or
DABI01/Water trucking/01.01.2020-
960001 WATER 31.01.2020)
 Electricity provided by a private or public utility company to all ICRC  Unit of measurement kWh
premises.  Use the following Line Description
format:
PREMISE CODE/Account
description/Consumption Period
(Example:
DABI01/Electricity/01.01.2020-
31.01.2020)
960002 ELECTRICITY
 Natural gas provided by a private or public utility company through a  Including transport costs
distribution network.  Unit of measurement m3
 Bottled gas such as propane or butane used in ICRC residences and  Use the following Line Description
premises. format:
960003 GAS
PREMISE CODE/Account
description/Consumption Period
(Example: DABI01/Natural
gas/01.01.2020-31.01.2020 or
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the rent Delegation/office : CC
XXX5000
 Residence: CC XXX5000.
 Warehouse: CC XXX4120 /
XXX4000 / XXX5000.
 Workshop: CC XXX4310 /
XXX4000 / XXX5000.
 Hospital : CC XXX212X
 Ortho-centre : CC XXX214X.
 The general objective (GO) shall
be specified if linked with an
operational program; compute to
the concerned CC
 Charge to the cost centre holding
the budget & request
responsibility which shall be the
same as the cost centre used for
the rent Delegation/office: CC
XXX5000
 Residence: CC XXX5000.
 Warehouse: CC XXX4120 /
XXX4000 / XXX5000.
 Workshop: CC XXX4310 /
XXX4000 / XXX5000.
 Hospital: CC XXX212X
 Ortho-centre: CC XXX214X.
 The general objective (GO) shall
be specified if linked with an
operational program; compute to
the concerned CC
 Charge to the cost centre holding
the budget & request
responsibility which shall be the
same as the cost centre used for
the rent Delegation/office: CC
XXX5000
 Residence: CC XXX5000.
 Warehouse: CC XXX4120 /
XXX4000 / XXX5000.
 Workshop: CC XXX4310 /
XXX4000 / XXX5000.
 Hospital: CC XXX212X
 Ortho-centre: CC XXX214X.
 The general objective (GO) shall
be specified if linked with an
operational program; compute to
the concerned CC
 Charge to the cost centre holding
the budget & request
responsibility which shall be the
same as the cost centre used for
the rent Delegation/office: CC
XXX5000
 Residence: CC XXX5000.
A2 CHART OF EXPENDITURE ACCOUNTS – GENERAL INSTRUCTIONS FOR 2021

DABI01/gas 40 bottles 14l  Warehouse: CC XXX4120 /

/01.01.2020-31.01.2020) XXX4000 / XXX5000.
 Workshop: CC XXX4310 /
XXX4000 / XXX5000.
 Hospital: CC XXX212X
 Ortho-centre: CC XXX214X.
 The general objective (GO) shall
be specified if linked with an
operational program; compute to
the concerned CC
 Heat energy used for water or space heating delivered from a central  Unit of measurement GCal  Charge to the cost centre holding
production facility to ICRC premises and residences through a  Use the following Line Description the budget & request
distribution network. format: responsibility which shall be the
PREMISE CODE/Account same as the cost centre used for
description/Consumption Period the rent Delegation/office: CC
(Example: DABI01/District XXX5000
heating/01.01.2020-31.01.2020)  Residence: CC XXX5000.
 Warehouse: CC XXX4120 /
960004 DISTRICT HEATING XXX4000 / XXX5000.
 Workshop: CC XXX4310 /
XXX4000 / XXX5000.
 Hospital: CC XXX212X
 Ortho-centre: CC XXX214X.
 The general objective (GO) shall
be specified if linked with an
operational program; compute to
the concerned CC
COST CENTRE - COST UNIT –
961 - MAIL / POSTAGE / PTT SERVICES, TELECOMMUNICATIONS COMMENTS
OBJECTIVE CODE RULES
 Document postage, courier services, pouches; postage stamps As far as we are dealing with pouches  Compute to CC XXX5000.
 Courier companies offering express freight services (freight forwarders) and not with transport of goods.  The general objective (GO) shall
961000 POSTAGE be specified if linked with an
operational program; compute to
the concerned CC
 Subscriptions, line rental, cable TV. Voice communications, telex, fax,  Deposits or guarantees over CHF 500,  Compute to CC XXX5600 /
satellite telephones, pre-paid phone cards, etc. account 390000 XXX5000.
 Reimbursement of private phone calls made from ICRC offices charged  The general objective (GO) shall
to expatriates, local employees and third parties as diminution of the be specified if linked with an
charges on the same account with the same CC operational program; compute to
VOICE,DATA AND
961100  Internet connections, subscriptions and monthly charges the concerned CC
INTERNET TRANSMISSION
 Reimbursement of private internet charges done from ICRC offices
charged to expatriates, local employees and third parties as diminution of
the charges on the same account with the same CC.
 Internet subscriptions
 Internet hosting
COST CENTRE - COST UNIT –
962 - SPECIALIZED EXTERNAL SERVICES, TRAINING COMMENTS
OBJECTIVE CODE RULES
 All costs relating to the translation of ICRC documents  Work usually done by outside  The general objective (GO) shall
962000 TRANSLATIONS  Hiring of an interpreter during seminar agencies, freelance translators. be specified if linked with an
 Translation on tapes and media. operational program; compute to
the requesting CC
 Purchase of ICRC publications (books, leaflets, reports, posters,etc.)  Order placed to HQ by an HQ  The general objective (GO) shall
CONSUMPTION  Purchase of ICRC audio-visual material (DVDs, etc) departement be specified if linked with a
962100
/PURCHASE  Order placed to HQ by a delegation operational program.

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A2 CHART OF EXPENDITURE ACCOUNTS – GENERAL INSTRUCTIONS FOR 2021
PUBLICATIONS ,AUDIO &  Purchase of ICRC promotional material such as pens, usb-keys, desk  Order placed to a Communication
AUDIO-VISUAL MATERIAL clocks, key holder, etc Support Centre (CSC) or a Regional
Production Centre (RPC) by a
delegation
 Order placed to a delegation by a
delegation.
 Costs of design, content generation and printing of publications  Work always done by outside agencies
 Costs of producing photo, audio and audio-visual productions
PRODUCTION
 Costs of producing ICRC promotional materials
PRINTING AND AUDIO-
962150
VISUAL SERVICES
A) Institutional training (ICRC staff)  Institutional Training: all formal learningA) Institutional training
 Fees paid to trainers for institutional training and development activities directly
 Seminar materials not covered under account 948000 or 962100. related to meeting the job requirements
B) iDevelop (ICRC staff) for a current or planned future post.
 Costs of training courses, seminars, assessments, coaching or These are learning programmes
outplacement services, etc. organised by the ICRC for ICRC staff
C) Others (Third party) and which are defined in the ICRC
TRAINING  Scholarships to international courses paid by ICRC for non-ICRC staff Training Catalogue
962200
FOR ICRC STAFF &  iDevelop: individual development
 Training expenses linked to operational program.
THIRD PARTY initiatives undertaken in order to ensure C) Others
the continuing professional
development of an individual within the
ICRC and to ensuring their ongoing
employability both internally and
externally.
 Travel expenses and allowance for
training purposes under 91X000 (no
travel allowance for iDevelop courses)
 For externally provided trainings, meals
and hotel expenses remain 962200 if
included in all-in-one/registration fees.
 Snacks and food for institutional
training under account 940000
 Services related to information systems  Computer maintenance, under
 Development and configuration 937000.
 Consulting work such as Dev, BA, UK, architect, security  Infrastructure & Network account
962300 INFORMATION SYSTEMS
947000
 Software licenses to account 947100.
 Agency fees for:  Day-workers to be posted to 903200.
o Cleaning services for office space and residences  Outside drivers are under account
o Moving services 926000 or if paid as daily workers
o Veterinary & agricultural services under 903200
PAYMENT OF SERVICES o Third party supplier services for CTP programmes (e.g. fees by e-  Consultation on IT systems, account
962400 voucher providers or identification system provider)
TO COMPANIES 962300
 Staff recruited through an external
agency to be charged under account
962500
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 Compute all consumption costs to
the CC of the communication
department only or CSN CC if
related to CSN.
 Promotional material to be
booked on the CC1000 of the
delegation without GO
 The general objective(GO) shall
be specified if linked with an
operational program
 Compute all production costs to
the CC of the communication
department only or CSN CC if
related to CSN.
 Charge to the requesting CC.
B) iDevelop :
 HQ staff :charge CC GVA 2810
 FD staff: charge CC 1IDV000
 The tracking –number attached to
the validated request form must
be mentioned, this number will be
created as an AoE)
 The general objective (GO) shall
be specified if linked with an
operational program; compute to
the concerned CC
 The general objective (GO) shall
be specified if linked with an
operational program; compute to
the concerned CC
 Charge to the requesting CC.
 The general objective (GO) shall
be specified if linked with an
operational program (including
fees for service provider of CTP);
compute to the concerned CC
A2 CHART OF EXPENDITURE ACCOUNTS – GENERAL INSTRUCTIONS FOR 2021

 Agency fees for temporary staff recruited through external agencies.  Mission expenses of hired employees  Charge to the requesting CC.
via temporary agencies under  The general objective (GO) shall
RECRUITMENT OF 911000,912000,914000. be specified if linked with an
TEMPORARY STAFF  In HQ staff recruited under this operational program (including
962500
THROUGH EXTERNAL account are subject to authorization fees for service provider of CTP);
AGENCIES. via a “Pourvoir de Poste” compute to the concerned CC

COST CENTRE - COST UNIT –

963 - FEES, MEDIA COMMENTS
OBJECTIVE CODE RULES
 Fees invoiced as:  Mission expenses of consultants under  Charge to requesting CC for
o "Piece rates or based on a fixed-term contract", for the services of account 911000,912000,914000 advertisment regarding specific
external advisors (lawyers, notaries, trustees, valuations, architects,  Medicals bills from hospitals, doctors, activities.
CONSULTANCY FEES
963000 consultants, auditors, brokers etc.). laboratories and clinics concerning  The general objective (GO) shall
o Inspection of goods ICRC beneficiaries. be specified if linked with an
o Laboratory and medical services for ICRC beneficiaries  Software consultancy, account 962300 operational program; compute to
the concerned CC
 Subscriptions to newspapers, magazines, brochures, maps, annuals,  Entrance fee paid to visit MICR for  Compute to requesting CC
membership fees to electronic databases / media headquarters visitors are charged to  The general objective (GO) shall
NEWSPAPERS ,  Subscriptions to press agencies. this account be specified if linked with an
963500 DOCUMENTATION, PRESS  Subscriptions to professional associations operational program; compute to
AGENCIES the concerned CC
 Subscriptions for press agency,
newspaper etc.: CCXXX5000.
 Postings in the media:  Charged to the requesting cost
o Job offers, change of address advertisement. centre
o Sales material  The general objective (GO) shall
963600 MEDIA SERVICES o Advertisements for CTA activities, etc. be specified if linked with an
o Web marketing: boost of ICRC posts on social media such as operational progra ; compute to
Facebook and Twitter the concerned CC
 Radio and TV broadcasting for Central Tracing Agency activities (CTA)
COST CENTRE - COST UNIT –
964- ENTERTAINMENT EXPENSES COMMENTS
OBJECTIVE CODE RULES
 Meals, cocktails, receptions given by the head of delegation or on his  For Headquarters: Always submit  Charged to CC organising the
instructions. Costs must be kept within the limits of the budget allocated budget and request for authorization to dinner or the event
for the purpose (see Admin. Manual, section 2.4.6.3). intervention area head.
ENTERTAINMENT  Presents, flowers for contacts and VIPs.  For the Field: Signature of head of
964000 delegation is mandatory.
EXPENSES

COST CENTRE - COST UNIT –

965- INSURANCE COMMENTS
OBJECTIVE CODE RULES
 Buildings and contents  Insurance cost more than CHF10'000.-  Compute as follows:
 Cash and valuables - per unit, use account 490000 o Ins. for cash and valuables:
 Vehicles (comprehensive and TP), corporate third-party XXX5000, period covered should be XXX5000
 Company liability insurance indicated  Insurance for buildings, contents:
 Goods transport and warehousing o Delegation/office:CC
965000 INSURANCE XXX5000
o Residence: CC XXX5000
o Warehouse: CC XXX4120
o Workshop: CC XXX4310
o Hospital: CC XXX212X
o Ortho-centre: CC XXX214X

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A2 CHART OF EXPENDITURE ACCOUNTS – GENERAL INSTRUCTIONS FOR 2021

 Ins. for transport: CC XXX4220

 Ins. for warehousing:
CCXXX4120
 The general objective (GO) shall
be specified if linked with an
operational program; compute to
the concerned CC
COST CENTRE - COST UNIT –
966 - FINANCIAL SERVICES COMMENTS
OBJECTIVE CODE RULES
 Bank charges (commissions, chequebooks, debtor interest, etc.)  Creditor interest is posted to income  Compute to CC XXX5000 for
 Remitting charges by any financial service provider such as bank fees, account 760000 internal Financial Services.
966000 post office fees, hawala charges, mobile money fees etc. (including for
FINANCIAL SERVICES CTP) The general objective (GO) shall be
 Mortgage interest specified if linked with an operational
program; compute to the concerned
CC
966500 DONORS' FEES  Fees related to NS services related to contributions  Used only by HQ/GVA.
 All services related to the account group 96XXXX  Account used only in HQ/GVA  Charge to the cost centre holding
 Please inform GVA – FAD/ACCTS/AR the budget & request
responsibility.
MISCELLANEOUS
969930  The general objective (GO) shall
EXPENDITURE - SERVICES
be specified if linked with an
operational program; compute to
the concerned CC

97-- DEPRECIATION AND INVENTORY DIFFERENCES

COST CENTRE - COST UNIT –
970- DEPRECIATION ASSETS COMMENTS
OBJECTIVE CODE RULES
 Buildings depreciation  Used only by HQ/GVA
970000 DEPRECIATION BUILDINGS
DEPRECIATION  Intangible asset depreciation  Used only by HQ/GVA
970100
INTANGIBLE ASSETS
DEPRECIATION  Equipment depreciation  Used only by HQ/GVA
970200
EQUIPMENT
 Vehicules depreciation  Used only by HQ/GVA

970400 DEPRECIATION VEHICLES

COST CENTRE - COST UNIT –

973 - WRITE OFF OF RECEIVABLE COMMENTS
OBJECTIVE CODE RULES
 Write-off of accounts receivable that can no longer be collected.  Cash differences to be used only after  CC of Geneva for not collected
 Write-off of not reimbursed micro-credits approval from GVA in accordance with accounts receivable GVA1510
 Write-off of not reimbursed invoices to participating National Societies Mngt Manual  For micro-credits CC
(account 45XXXX)  VAT, in accordance with Mngt Manual XXX5000Compute to CC
WRITE-OFF & CASH  Cash differences  Write offs: instruction valid for the field XXX5000.
973000
DIFFERENCES  Write-off of non recoverable VAT only  Compute to CC XXX5000
 Write offs of unrecoverable balance sheet account balances  For National Societies organisational  The general objective (GO) shall
unit of specific country, program SNS, be specified if linked with an
target-population RC_RCG operational program; compute to
the concerned CC
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A2 CHART OF EXPENDITURE ACCOUNTS – GENERAL INSTRUCTIONS FOR 2021

COST CENTRE - COST UNIT –

976 - INVENTORY DIFFERENCES COMMENTS
OBJECTIVE CODE RULES
 Differences related to :  Used only by HQ/GVA and delegations  CC of the warehouse concerned
o Handling working with the JDE LOG software
INTERNAL LOSSES
976000 o Price, rate differences (reconciliation of entries)
INVENTORIES
o Spoilt goods
o Inventory differences of physical count
 Differences related to :  Used only by HQ/GVA and delegations  CC of the warehouse concerned
976200
EXTERNAL LOSSES o Transport working with the JDE LOG software  For transport CC of the sending
INVENTORIES o Looting warehouse
o Natural disaster

98-- OVERHEAD
COST CENTRE - COST UNIT –
980- OVERHEAD COMMENTS
OBJECTIVE CODE RULES
 Overhead of 6,5 % of the field expenditure cash to finance the  Used only by HQ/GVA.  No cost centre or cost units
980000 OVERHEAD FIELD CASH
headquarters expenditure.
OVERHEAD FIELD  Overhead of 6.5% of the field expenditure services to finance the  Used only by HQ/GVA  No cost centre or cost units
980001
SERVICES headquarters expenditure.

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