SUMMARY OF THE 2019 CHART OF ACCOUNT EXPENDITURE 1. Compensation Expenditure Established Post (Permanent) Top-Up Allowance Daily rated “Training Allowance Monthly paid and casual labour ‘Watchman Extra Days Allowance Probation Basie PE Related Allowances Recruitment ‘Traditional Authority Allowance Boards /Committees /Commissions Secondment Allowance Limited Engagements Duty Allowance Motorbike Allowance Clothing Allowance Bicycle Maintenance Allowance ‘Acting Allowance Car Maintenance Allowance ‘Cashier Allowance Bereavement Allowance Professional Allowance Book Subsidy Entertainment Allowance ‘Committee of Counell Allowance Fuel Allowance Continuous Judicial Education Allowance Guide Allowance Funeral Grants “Housing Subsidy/Allowance Journalist Allowance Risk Allowance Jurors Allowance Overtime Allowance Commuted Leave Allowance Tools Allowance Uniform and Protective Clothing Watchman Allowance Allowance Rations Per Diem and inconvenience Allowance Rotational Head of Department Allowance ‘Travel Allowance Rules of Couneil Allowance “Transfer Grants Rules of Court Allowance Domestic Servants Allowance ‘Steering Committee Allowance Foreign Service Allowance Part time Allowance Utility Allowance Research Allowance ‘Special Allowance/Honorarium Tnvigilation Allowance. Responsibility Allowance ‘Compensation Arrears Child Allowance Established Post Arrears Cost of Living Alfowance (COLA) Non Established Post Arrears 150 Allowance Allowances Arrears TT Allowance Child Allowance Management Furnishing Cost of Living Allowance (COLA) Market Premium, National Pension Contribution Disability Premium 43 Percent SSF Contribution ‘Compensatory Allowance Gratuity Height Allowance Pension Child Edueation Grant End of Service Benefit (ESB/Ex-Gratia) | Imputed social contributions [Superannuation Compensation Control Account ‘Source: 2019 Chart of Account of Ghana 285 |PageGoods and Services Expenditure Rental of Land and Buildings Printed Mater Office Facilities, Supplies and Accessorigy Rental of Vehicles Refreshment Items Rental of Other Transport E Rental of Furniture and Fittings Medical Supplies Rental of Plant and Equipment Drugs s Rentals of Computers and Accessories _| Oils and Lubricants Rental of Network and ICT Equipment __| Blectrical Accessories Rental of Towing Vehicle Construction Material Lease of Communication Gadgets Spare Parts Lease of Vehicle Specialised Stock Lease of office equipment Other Office Materials and Consumables Rentals Control Account Uniform and Protective Clothin; Overseas Medical Treatments Feeding Cost Maintenance and Repairs - Official Vehicles Fuel and Lubricants - Official Vehicles Rations Textbooks and Library Books Car Rental/Leasing ‘Chemicals and Consumables ‘Running Cost - Official Vehicles ‘Teaching and Learning Materials Freight and Handling Charges ‘Sports, Recreational and Cultural Materials ‘Running Cost of Presidential Aircraft Household [tems Running Cost of Fighting Vehicles Purchase of Petty Tools/Implements Other Travel and Transportation Clothing and Uniform Other Night allowances Value Books Local travel cost Materials and and Office Consumables Control Account Mileage Allowance Electricity charges Local Hotel Accommodation’ Water Foreign Travel- Per Diem ‘Telecommunications Foreign Travel Cost and Expenses Postal Charges Toll Charges and Tickets ‘Sanitation Charges Fuel Allocation To Waste Management Department Armed Guard and Security ‘Travel and Transport Control Account Fire Fighting Accessories Roads, Driveways and Grounds Gas and Heating Repairs of Residential Buildings Utilities Control Account Repairs of Office Buildings Cleaning Materials Maintenance of Furniture and Fixtures Contract Cleaning Service Charges__— Maintenance of Machinery and Plant General Cleaning Control Account Maintenance of General Equipment Office Accommodations: Repairs of Schools/Colleges Residential Accommodations Maintenance of Aircraft Maintenance of Fighting Vehicles Rental of Office Equipment Maintenance of Drains Hotel Accommodations 286 | Page Property Valuation ExpensesGoods and Services Con’t ‘Maintenance of Markets Operational Enhancement Expenses Maintenance of Public Toilet/Urinals/Bath houses Trade Promotion / Publicity Traditional Authority Property Special Services Control Account Recreational Parks Bank Charges Maintenance of Public Sanitary Facilities Bank Errors Street Lights/Traffic Lights Audit Fees ‘Maintenance of Cemeteries Exchange Loss | Repair of Elevator(Lift) ‘Rounding. Security Gardgets NHIL - Penalties Maintenance of Computer Software NHIL - Interest Maintenance of Office Equipment Arrangement Fee on Loans Repairs and Maintenance Control Account Participation Fee on Loans ‘Training Materials ‘Other Charges and Fees Control Account ‘Seminars/Conferences/ Workshops/Meetings Expenses -Foreign Field Operations Examination Fees and Expenses Refurbishment Contingene} Hire of Venue Emergency Works Hotel Accommodation Security Forces Contingency (election) Library and Subscription Emergency Services Control Account Insurance of Residential Recruitment Expenses Accommodation Refreshments Insurance of Office Accommodation Insurance of Property, Plant and ‘Seminars/Conferences/Workshops - Domestic_| Equipment Staff Development Insurance of Vehicles 5 Public Education and Sensitization Owners Liability ‘Training Seminar and Conference Control Account, Local Consultants Fees Rate Variance Gain/Loss Goods and Services Control Account Service of the State Protocol External Consultants Fees. 7 : Other Consultancy Expenses. iaial Celebrations Coat sepatntenttis Head of State End of Year Activities Consultants Materials and Consumables Substructure Allowances Consultancy Expenses Control Account Assembly Members Sittings Allowance Canteen Services Unit Committee/T. C. M. Allowance ‘Source: 2019 Chart of Account of Ghana3. Consumption of Fixed. Capital Depreciation_Networking and ICT equipments Depreciation - Lands and Buildings _ Depreciation - Transport (Motor Vehicles, Depreciation_Plant and Machinery Airplanes, Trains, Ships and Vessels) Depreciation Computers and Accessories. Depreciation - Furniture and Fittings Depreciation_Office Equipment Depreciation - Plant and Equipment Depreciation_Air Condition Depreciation - Other Assets Depreciation_Communication equipment Depreciation_Destitute Homes Depreciation_Bungalows/Flats Depreciation_Electrical Equipment Depreciation_Homes of Aged Depreciation_Other fixed assets Depreciation_Infrastructure Assets Depreciation_Palace Depreciation_Barracks Depreciation Electrical Networks Depreciation_Sewers Depreciation_Hospitals Depreciation_Clinics Depreciation_Landscaping and Gardening Depreciation_Day Care Centre Depreciation_Utilities Networks Depreciation_Office Buildings Depreciation_Runway Depreciation_School Buildings Depreciation_APRON and RAMP Areas Depreciation_Slaughter House Depreciation Furniture and Fittings Depreciation_Health Centres Depreciation_Irrigation Systems Depreciation - Other Agricultural Structures Depreciation_Water Systems Depreciation_Cemeteries Depreciation Heritage Assets Depreciation_Toilets Depreciation_Harbour and Landing Sites Depreciation_Markets Depreciation- Sea Wall Depreciation_Car/Lorry Park Depreciation_Intangible Fixed Assets Depreciation_Bridges Depreciation_Computer Software Depreciation_Road Signals Deprection - Motor Vehicle Depreciation_Feeder Roads Depreciation_Airplanes Depreciation_Urban Roads Depreciation_Trains Depreciation_Highways Depreciation_Ships and Vessels Depreciation_Drainage Depreciation_Motor Bike, bicycles etc Depreciation_Sports Stadium Depreciation-Accessories Depreciation_Workshop Depreciation_Other machinery and equipment Depreciation - Railway Line Depreciation_Agricultural Machinery Provision for Bad Debt on Loans Provision for Bad Debt on Investments Source: 2019 Chart of Account of Ghana4. Public Debt Interest External Interest Payment Internal Interest Payment Interest On Overdraft Source: 2019 Chart of Account of Ghana 5. Subsidies Oil Subsidy | Feeding Grant, Utility Subsidy Fetilizer Subsidy Capitation Grants District/regional Support Schools Subsidy( BECE and SHS) Source: 2019 Chart of Account of Ghana’ 6. Expenditure Grant Domestic Statutory Payments - DACF (GOG Asset Transfers to MMDAs. Ghana Educational Trust Fund Research and Innovation Facility Domestic Discretionary Payments- Transfers to MMDAs ‘Mineral Royalties - Transfers to MMDAs Petroleum Related Fund MP's capital development projects Central Government Allocation to MMDAs “The transfer of sector-specific assets to MMDAs Ghana Infrastructure Investment DDF Capacity Building Grants for Capital Expense Fund(GIF) School Feeding Proram and Other Donor Support Capital Project Inflows, ‘Grant to other SOEs ‘Source: 2019 Ch: ‘art of Account of Ghana7. Social Benefits Social security benefits in cash National Health Insurance Scheme ‘Social security benefits in kind Social assistance benefits in cash Social assistance benefits in kind Employer social benefits in cash Workman compensation Staff Welfare Expenses Txempt for Aged, Antenal and Under 5 Years Refund for Medical Expenses Refund of Medical Expenses | @aupers/Disease Category) __| ba Jloyer social benefits in kind ‘Source: 2019 Chart of Account of Ghana 8. Other expenditure Rent ‘Tuition Fees BE Tnsurance and compensation Scholarship/Awards Professional fees Special Operations (COS) ‘Customs Duties Special Operations (NSC) Defence Attached "| Special Operations (Peace Keeping) United Nations Peace Keepin; ‘Special Operations (Docking of Ships) Court Expenses Refuse Lifting Expenses ‘Awards and Rewards Civic Numbering/Street Naming Donations. ‘Scholarship and Bursaries Contributions Grants to Employees Direct Tax Refund Grants to Households Indirect Tax Refund National Awards Communication Service Tax Refund Council Tax (Property Tax & Other Assembly taxes) General Expenses Control Account Source: 2019 Chart of Account of Ghana