CHART OF ACCOUNTS

Code Main description Code sub Sub description

1000 Salaries and Wages 1000-01 Core personnel
1000-02 Project personnel
1000-03 Support staff
1000-04 Incentives
1001 Statutory payments 1001-01 PIT
1001-02 NSIF staff and organization contribution
1001-03 Visa
1001-04 Work permits
1001-05 Rent witholding tax
1002 Insurance 1002-01 Medical insurance
1002-02 GPA
1002-03 Asset insurance
1002-04 Motor vehicle insurance
1003 Hospitality 1003-01 Staff upkeep
1003-02 Staff DSA
1003-03 Per Diem
1003-04 Government official allowances
1003-05 Staff accomodation
1004 Contractual services 1004-01 Cash delivery services
1004-02 Audit services
1004-03 Security services
1004-04 Taxi services
1004-05 Cleaning services
1004-06 Consutancy services
1004-07 Legal services
1004-08 motor vehicle lesat
1005 Communication 1005-01 Internet
1005-02 Communication allowance/Airtime
1005-03 Office intercom
1005-04 Communication base
1006 Maintenance and repairs 1006-01 Office maintenance and repairs
1006-02 Motor vehicle maintenance and repairs
1006-03 Motor cycle maintenance and repairs
1006-04 Generator maintenance and repairs
1006-05 Solar system upgrade and maintenance
1006-06 IT equipment repair and upgrades
1007 Fuel and Lubricants 1007-01 Motor Vehicle Fuel and Lubricants
1007-02 Motor Cycle Fuel and Lubricants
1007-03 Generator Fuel and Lubricants
1008 Office Supplies and Utilities 1008-01 Stationaries
1008-02 Food items
1008-03 Toiletries and cleaning materials
1008-04 Water
1009 Board expenses 1009-01 Board meeting
1009-02 Board allowances
1009-03 Travels and accomodation
1010 Bank charges 1010-01 Account opening costs
1010-02 Bank charges
1011 Licenses and permits 1011-01 Organization registration
1011-02 Tax registration
1011-03 Vehicle log books
1011-04 Vehicle plates
1011-05 Movement permits
1012 Travels and accomodation 1012-01 Regional air travels
1012-02 Regional accomodation
 1012-03 Local airtravels
1012-04 Local accomodation
1012-05 Field accomodation
1013 Fixed assets 1013-01 Office equipment
1013-02 Project assets equipment
1013-03 Vehicles
1014 Current assets 1014-01 Bank
1014-02 Petty cash
1014-03 Advance to staffs
1015 Branding and advertising 1015-01 IEC materials
Staff visibility (Staff IDs, business cards, t-
1015-02 shirts, caps and jackets)
Other visibility items (posters, banners,
1015-03 stickers and sign posts)
1016 Fundraising and business development expenses 1016-01 Business meetings
1016-02 Proposal development costs
Other development activities (strategy
development, annual reports, annual
1016-03 budgets)
1016-04 Policy review
1017 Miscallenious expenses 1017-01 Contribution to global events
1018 Meetings 1018-01 Staff meetings
1018-02 Engagement meetings
1018-03 Coordination meetings
1018-04 Partnership meetings
1018-05 Review meetings
1018-06 Donor meetings
1018-07 Stakeholders meetings
1019 Community engagements 1019-01 Community meetings
Community public awareness and
1019-02 mobilization

1019-03 Identification, verification and registeration

1019-04 Community consultations
1019-05 Community outreach
1020 Trainings 1020-01 Staff trainings
1020-02 stakeholders training
1020-03 Community trainings
1020-04 Project clubs and committee trainings
1020-05 Project lead trainings
1020-06 Miscallenious trainings
1021 Monitoring, Evaluation Accountabilty and Learning 1021-01 Activity monitoring
1021-02 Output and outcome monitoring
1021-03 Assessments, baselines and evaluations
1021-04 Real-time reviews
1021-05 Learning events
1021-06 Information sharing initiatives
1021-07 Community consultations
1021-08 Feedback mechanisms
1022 Hygiene and sanitation promotion 1022-01 Hygiene promotion
1022-02 CLTS activities
1022-03 Other hygiene promotion activities
1023 Constructions and rehabilitation 1023--01 Constructions
1023--02 Minor rehabilitation
1023--03 Major rehabilitation
1023--04 Minor repairs and renovations
1023--05 Major repairs and renovations
1023--06 Installations and erections
 1023-07 Other renovations
1024
Warehousing, non-staff transportation and distribution costs1024-01 Warehouse rent
Warehouse erection and routine
1024-02 maintenance
1024-03 Warehouse stationaries
1024-04 Warehouse items and equipment

1024-05 Food and Non Food Items transportation

1024-06 Loading and offloading
1024-07 Distribution costs
1024-08 Cleaning and fumigation costs
1024-09 Routine stock taking
1025 Project food and non-food items expenses 1025-01 Purchase of food items
1025-02 Purchase of seeds
1025-03 Purchase of tools

1025-04 Purchase of sanitation and hygiene items

1025-05 Purchase of any other NFIs
1026 Safety and security expenses 1026-01 Staff PPEs

1026-02 Security upgrades (razor wires and CCTVs)

Occupational safety upgrades (fire
1026-03 extinguishers)
1026-04 Safety and security awareness
1026-05 Other safety and security expenses
1027-01 Project assets maintenance expenses 1027-01 Assets maintenance
1027-02 Assets care

1027-03 Assets depreciation and replacements cost

1027-04 Other assets care and maintenance costs

1028 Public engagement and events expenses 1028-01 Public meetings
1028-02 Exchage visit
1028-03 Radio shows
1028-04 Campaigns
1028-05 Celebrations of global and national days
1028-06 Advocacy events
1029 Fringe benefits Expenses 1029-01 Cost Of Living Allowance
1029-02 Gratuity
1029-03 Redundancy Cost
1029-04 R&R allowance
1030 Activities quality assurance cost 1030-01 Water quality testing
1030-02 Expired items desposal
1030-03 Other quality assurance costs
1031 Project establishment and Deestablishment expenses 1031-01 Project start up meeting
1031-02 Identification of committees
1031-03 Project launch
1031-04 Community based establishment
1031-05 Closed out and transition costs
1032 Subscriptions 1032-01 Forums and associations
1032-02 Portals and softwares
1032-03 Networks
1032-04 Other subscriptions
1033 Rent 1033-01 Rents
1033-02 Rent inflation