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Abu Dhabi Government
Chart of Accounts
2010
www.dof.abudhabi.ae
ii
Abu Dhabi Government Chart of Accounts
TABLE OF CONTENTS
Section
Description
Page
SECTION 1: INTRODUCTION
1
SECTION: 2 CHART OF ACCOUNTS LISTS
9
2.1: ENTITY LIST
9
2.2: NATURAL ACCOUNT LIST
15
2.3: BUDGET CATEGORY LIST
75
2.4: COST CENTRE LIST
77
2.5: ACTIVITY LIST
81
2.6: PROJECT MODULE
83
SECTION 3: NATURAL ACCOUNT DEFINITIONS
85
SECTION 4: GENERAL LEDGER BUSINESS RULES
87
APPENDIX:
INTERNATIONAL PUBLIS SECTOR ACCOUNTING STANDARDS
Abu Dhabi Government Chart of Accounts
93
iii
iv
Abu Dhabi Government Chart of Accounts
Section 1: Introduction
SECTION 1: INTRODUCTION
The Department of Finance (DoF) is pleased to provide you with a copy of the new Abu
Dhabi Government accrual Chart of Accounts which will apply to the Financial Management
System (FMS - Oracle Financials© ) as from the launch date.
While the Department of Finance has overall responsibility for maintaining the Chart of
Accounts, the usefulness and currency of the Chart is ultimately dependent upon all users of
the system, working together to ensure that it continues to meet the business needs of users including the Government’s external financial reporting requirements.
This Information Package contains the following –
a listing for each of the segments of the Chart of Accounts:
Entity;
Cost centre,
Natural Account,
Budget category,
Activity; and
A [sample] listing of current Project codes for the Oracle Financials© Project Application
module;
Data definitions to accompany the Natural Account segment;
revised Business Rules governing the segments, to guide users in processing transactions to
the ledger system and at the same time, protecting the integrity of the financial data itself;
comparison between the current and new Entity, Natural Account, Cost Centre and Budget
Category segments, thereby identifying changes between the existing and new Charts
within the FMS.
Chart Review
In 2009, DoF as part of its responsibilities in budgeting and financial management to the
Government, undertook a project to update the general ledger software (Oracle Financials©)
and at the same time, address the emerging business needs of departments and other entities
as part of the government’s stated commitment to adopt accrual accounting across the public
sector.
As a result, it was deemed timely to implement a new Government Chart of Accounts to
ensure relevance and efficiency in catering for on-going financial and budgetary control and accountability requirements at
whole of government and entity level;
advising and reporting to the Government and senior management on many levels about its
financial performance and balance sheet; and,
meeting its financial reporting commitments to various external bodies such as the IMF on the
activities of Government.
The project therefore took into account the Chart’s effectiveness in meeting the demands of
accrual financial reporting under International Public Sector Accounting Standards (IPSAS),
which Abu Dhabi has agreed to adopt. IPSAS has been evaluated as being the most suitable
accounting standards applicable for general government sector entities and the Abu Dhabi
economic entity as a whole.
Abu Dhabi Government Chart of Accounts
1
Section 1: Introduction
The New Chart of Accounts
The Chart of Accounts is the means by which departments and authorities record their
financial transactions and balances in the general ledger system. It is also used in the
development and monitoring of the government’s annual budget and forward commitments
and forecasts.
The new Chart retains three existing segments (Entity, Account, Cost Centre) but with various
compositional changes to elements in each of these three segments. In addition, the Project
code is also retained, albeit not in the general ledger and with some changes to the codes.
Project is now to be used within the Project Application module of Oracle Financials©, which
is being introduced to all users at this time. Project will continue in use in DoF’s budget
development system, along with all of the other general ledger segments outlined below.
[Users will note that the Cost Centre codes (now 7 characters in length) and descriptions are
not yet developed in detail and will be the subject of discussion and agreement with Entities.
Each individual department and authority using the system will be requested to review their
existing organisation structures and identify the Cost Centre information to be recorded and
used in the general ledger to suit their own individual circumstances. That is, each entity will
have the opportunity specify its Cost Centre details for the Chart. ]
Activity is a new segment in the Chart and is based on the specifications and information
provided by the Budget group in DoF. Where any particular department is unable to or is not
required to allocate costs or other transactions to an associated Activity, a code for ‘no
activity’ is available to be used for this segment. The current listing of Activity codes is
provided in Section 2. The way in which the Activity segment is utilised for future budgets is
subject to on-going review by the Budget group in DoF. Any new or amended elements to be
included in this segment will be developed during the relevant budget process.
The main changes in each of the segments are § Entity – is a new segment which has been derived, in part, from the cost centre code
in the old Chart. Of necessity, there has been some re-numbering and the some new
entities created to better reflect the underlying government structure. This segment is
the nominated system control segment whereby the system ensures the integrity of
the trial balance;
§ Cost Centre – is a direct translation from the old Chart in terms of its fundamental
definition. However, the actual codes and descriptions included in the Chart will be
as provided by departments themselves;
§ Natural Account – incorporates major changes to all accounts to reflect the
introduction of a Chart of Accounts capable of supporting accrual accounting. The
current cash accounting system will continue until the formal introduction of accrual
financial management, expected to be phased in for the 2011 financial year. The new
Chart has been designed to cater for all existing cash transactions as well as accruals.
At the appropriate time, certain designated ‘cash’ accounts, mainly in the revenue
and expenses sections, will be disabled. A mapping table has been provided in this
publication between the old and new elements. Users will also note that there has
been a significant lessening in the detail of transactions recorded in the general ledger
for some items. However, the review of the Chart has indicated that other modules in
Oracle Financials©, such as contract, accounts payable and accounts receivable, as
well as the Project module, can more effectively and efficiently provide this detail
through easily specified reporting. This reporting capability will be developed and
rolled out as part of the FMS upgrade and will also include appropriate training;
2
Abu Dhabi Government Chart of Accounts
Section 1: Introduction
§
§
§
Budget category segment – is a new segment designed to allow accruals, adjustments
and other transactions to be separately identified from the various types of budget
allocations, including those transacted in detail through the newly introduced Projects
module;
Activity segment – is a new segment designed to separately identify government
activities as specified in the annual budget. The listing included for this segment has
been provided by the Budget group of DoF, consistent with the specifications of the
2010 budget. As mentioned above these are subject to review;
Project – is a direct translation from the existing project codes. A mentioned earlier,
this segment is now included in the Project Application module rather than in the
general ledger, where it can be more efficiently utilised.
The listings and comparative data for each segment of the Chart of Accounts (accruals basis)
are included in the following Section.
The diagram below shows the overall structure of the new chart, including the Project
module. Note that government finance statistics information is also derived from the same
financial information, utilising other statistical fields in the general ledger.
Abu Dhabi Government Chart of Accounts
3
Section 1: Introduction
4
Abu Dhabi Government Chart of Accounts
Section 1: Introduction
Whole of Government Chart of Accounts
Entity
(3 char)
Cost
Centre
Natural
Account
Budget
Category
(7 char)
(6 char)
(1 char)
Activity
Project
(4 char)
(10 char)
Note that the Project code is not included in the general ledger but is managed through the Project Application Module of Oracle Financials©
Abu Dhabi Government Chart of Accounts
5
Section 1: Introduction
6
Abu Dhabi Government Chart of Accounts
Section 1: Introduction
Business Rules
The Business Rules applying to the General Ledger have been updated. These high level rules
are effective from implementation of the upgraded system. The purpose of the Rules is to
formalise the actions that may be performed in the Ledger system to ensure sound data
control and validity of the transactions.
One significant change will be to implement a procedural rule to ensure that Budget
Categories must balance within each journal posted. Categories will need to balance
individually.
Refer to Section 4 of this Manual for a listing of all Business Rules and a summary of the
major changes to the Rules from the previous Chart.
Implementation
The revised Chart of Accounts will be operational with the introduction of the upgraded Oracle
Financials© FMS. Entities will access the general ledger, and associated modules (Accounts
Payable, Accounts Receivable, Contracts, Project) from that date.
The budgeting system will not require immediate changes, but will be updated as required for the
2011 budget cycle.
Maintenance of the Chart
Chart of Accounts maintenance is the responsibility of the [insert branch name], DoF.
Contacts
Enquiries in relation to the Chart of Accounts can be addressed to the Department of Finance:
Mr H. Doshi, Chief Accountant, ( 8101 405,
[email protected]
or
Mr K. B. Raju, Section Head-Development of Accounts Systems & Services ( 8101 576
[email protected]
Abu Dhabi Government Chart of Accounts
7
Section 1: Introduction
8
Abu Dhabi Government Chart of Accounts
Section 2 Chart of Accounts Listing
SECTION: 2 CHART OF ACCOUNTS LISTS
2.1: ENTITY LIST
The Entity segment of the Chart of Accounts identifies the organisation which ‘owns’ the
transactions in the ledger. It therefore identifies the entity that is responsible and accountable
for performing or delivering the service or regulatory responsibility assigned to it by the
Government. The entity may be a government Department, an Authority, a Council or any
other agency that is funded from the Government’s Revenue Fund for its ongoing operations.
The Oracle Financials© FMS setup requires that one segment of the Chart of Accounts is the
system control or balancing segment for the trial balance. The Entity segment has been set as
the self-balancing set of accounts.
The following table provides a listing of the Entities that have been included in this segment.
Certain of these ‘Entities’ have been created for use by the Department of Finance for
eliminations and for consolidation purposes.
The categorisation (grouping) shown in the Entity listing is nominal and represent only one
such classification which can be made available in the system for consolidated reporting
purposes. This presentation format does not affect the operation of the individual entities they are grouped into sectoral classifications for presentation purposes only.
As the subject of a later project, entities will be categorised as either a General Government
Sector (GGS) entity or a Government Business Enterprise (GBE). Preliminary work on this
project has already commenced. The GGS/GBE sectoral classifications of Entities will
effectively enable eliminations within and across these sectors and to consolidate transactions
and balances to produce GGS and whole of government financial statements. This
classification of whole of government and GGS is also consistent with IPSAS requirements.
The definitions and guidance on the sectoral classification of entities is taken primarily from
the Government Finance Statistics Manual produced by the IMF and referred to as IMF GFS
2001 publication. The manual is a handy reference for the GFS economic classifications of
government finances.
The general government sector consists of entities that fulfil the functions of government as
their primary activity .It includes all government departments, offices, authorities and other
bodies engaged in providing services free of charge or at prices significantly below their cost
of production.
The GBE classification reflects the combined public non-financial and public financial
corporations sectors as defined in the GFS manual. Unlike GGS entities, public non-financial
corporations provide goods and services within a competitive market that is non-regulatory
and non-financial in nature and are financed mainly through sales to the consumer of these
goods and services.
Government controlled public financial corporations are entities engaged primarily in the
provision of financial intermediation services or auxiliary financial services, and have one or
more of the following characteristics:
·
perform a central borrowing function;
·
provide insurance services;
·
accept call, term or savings deposits; or
·
have the ability to incur liabilities and acquire financial assets in the market on their
own account.
The following table lists all of the Entities defined in the system.
Abu Dhabi Government Chart of Accounts
9
Section 2 Chart of Accounts Listing
10
Abu Dhabi Government Chart of Accounts
Section 2 Chart of Accounts Listing
ENTITY LISTING
Previous
Code
Entity
No
1010100
2030100
2050100
111
112
113
2010100
1920300
2310100
3990200
121
122
123
124
0320100
0410100
1110100
0310100
1210100
131
132
133
134
135
1920100
1920100
1620100
141
142
143
2120100
1920500
3980100
2750100
2760100
0280100
201
211
212
221
222
229
231
232
241
242
243
251
252
253
3020100
2070100
2470100
2080100
311
321
322
323
4320100
5610100
5620100
4400100
2090100
5050100
0830100
5080100
361
362
371
372
373
381
391
392
0120100
0130100
1730100
2440100
1720100
Entity (Organisation) Name
Presidential Affairs:
Presidential Court
Private Account of HH The Ruler
Presidential Flight
Crown Prince Affairs:
Crown Prince Court
Executive Affairs Authority
AD Accountability Authority
(a)
Offset Group
Ruler's Representatives:
Ruler's Representative - Sh. Sultan bin Zayed Al Nahyan
Ruler's Representative - Eastern Region
Ruler's Representative - Western Region
Deputy Prime Minister 1
Deputy Prime Minister 2
Legislative Organs:
Executive Council
General Secretariat
National Consultative Council
General Administration and Other General Services:
Treasury - Department of Finance
Dept of Finance
Customs
Civil Service Council
AD Emiratization Council
Dept of Civil Service
AD Council for Economic Development
AD Urban Planning Council
Statistics Centre, Abu Dhabi
AD Systems & Information Centre
Emirates Centre for Strategic Studies & Research
(b)
AD General Services Company
(c)
Mubadala Development Company
(d)
AD Fund for Development
Defence:
Armed Forces
Higher National Security Council
Critical National Infrastructure Authority
National Authority for Emergency & Crisis Management
Public Order and Safety:
Police
AD Naturalization & Residence Directorate
Security Department
Emirates Identity Authority
Council for Borders Affairs
Civil Defence
AD Judicial Dept
Attorney General's Office
Abu Dhabi Government Chart of Accounts
11
Section 2 Chart of Accounts Listing
Previous
Code
Entity
No
2110100
2710300
411
412
0450100
0450400
1390100
0460100
421
422
423
424
1330100
0610100
2780100
431
432
433
0510100
0540100
0520100
441
442
443
2710100
2710130
1390200
451
452
453
2040100
2420100
511
521
1110300
0400100
0410200
2450100
5020200
611
621
622
623
624
0420100
0440100
0480100
0480200
631
632
633
2570100
2530100
2710200
651
671
681
0470100
2480200
0730100
0180100
5030100
5010100
0760100
1010200
2730100
2740100
5110100
711
712
713
721
722
723
724
731
741
742
743
12
Entity (Organisation) Name
Economic Affairs:
Dept of Economic Development
AD National Exhibitions Company
Agriculture, Forestry, Fishing and Hunting:
Agriculture
AD Farmers Services Centre
Al Foah Palm Sector Development Company
Forestry (h)
Fuel and Energy:
Supreme Petroleum Council
AD Water & Electricity Authority
Emirates Nuclear Energy Corporation
Transport:
Dept of Transport
(e)
Abu Dhabi Terminals Company
(f)
Abu Dhabi Airports Company
Other Industries:
AD Tourism Authority
Tourism Development & Investment Company
Higher Corporation for Specialized Economic Zones (ZonesCorp)
Environmental Protection:
Environmental Agency, Abu Dhabi
AD Sewerage Services Company
Housing and Community Amenities:
AD Centre for Housing & Services Facilities Development
Dept of Municipal Affairs
Eastern Region Development Council
Western Region Development Council
Committee for Rural Development within UAE
Municipalities:
AD Municipality
Al Ain Municipality
Al Gharbia Municipality
(g)
Al Gharbia Municipal Council
Health:
Health Authority, Abu Dhabi
AD Health Services Company (SEHA)
AD Food Control Authority
Recreation, Sports, Culture, Religion and Heritage:
Al Ain Wildlife Park & Resort (ex-Al Ain Zoo)
AD Sports Council
Zayed Sports City (h)
AD Authority for Culture & Heritage
Information & Cutural Services
General Authority for Islamic Affrs & Endownment
Zayed House for Islamic Culture
National Centre for Documents & Research
AD Media Company
Media Zone Authority
UAE National Media Council
Abu Dhabi Government Chart of Accounts
Section 2 Chart of Accounts Listing
Previous
Code
Entity
No
2720100
5060100
2731000
5090100
5100100
811
812
841
842
843
2620100
911
0120400
0120420
0120430
0120440
2010200
2430100
921
922
923
924
931
932
941
942
943
944
980
981
982
986
987
988
Entity (Organisation) Name
Education:
AD Education Council
AD Educational Zone
Abu Dhabi Paris Sorbonne University
University of UAE
Khalifa University
Social Services:
Zayed Higher Organisation for Humanitarian Care, Special Needs & Minors
Affairs
AD Retirement Pensions & Benefits Fund
Pension Fund - Armed Forces
Pension Fund - Police
Pension Fund - Civil Defence
Family Development Foundation
General Women's Union
Charities:
Zayed bin Sultan Al Nahyan Charitable Foundation
Khalifa bin Zayed Al Nahyan Foundation
Emirates Foundation
UAE Red Crescent Society
ADJUSTMENTS AND ELIMINATIONS
Adjustments
Adjustments within General Government sector
Adjustments within GBE sector
Adjustments Whole of Government
Eliminations
Elimination - within General Government sector
Eliminations - within GBE sector
Eliminations Whole of Government (GBEs and GGS)
Notes:
(a) For organisation restructuring
(b) Maintenance & other general govt services
(c) Planning & execution of major govt projects
(d) Execution of govt aid projects
(e) Ports
(f) Civil Aviation
(g) Al Gharbia Municipal Council - previously an "entity", now a "cost centre"”
(h) Disabled – not required except for historical data.
Abu Dhabi Government Chart of Accounts
13
Section 2 Chart of Accounts Listing
14
Abu Dhabi Government Chart of Accounts
Section 2 Chart of Accounts Listing
2.2: NATURAL ACCOUNT LIST
As the name suggests, the Natural Account segment provides for the identification of the
nature or type of transactions or balances included in the general ledger, with reference to
generally accepted accounting standards. The level of detail allows for ready reporting to those
standards as well as providing for management reporting at the entity level or lower.
The elements included in the accrual-based Natural Account segment has been developed with
reference to similar Charts across both government and private sector organisations. The
elements allow for the processing and reporting of ‘standard’ accrual transactions and balances
as well as specific information required for reporting under International Public Sector
Accounting Standards (IPSAS). It also caters for information which is required to be provided
to external organisations, including the IMF’s Government Finance Statistics (GFS) and
international ratings agencies. Importantly it has also been developed to cater for operational
needs of entities within the Government of Abu Dhabi. Where it has been assessed that
information can be, or is already held in other readily accessible parts of the financial
information system, the detail has been omitted for the Chart. This will improve on the
efficiency of the use of the general ledger, and also more effectively utilise the other modules
of the Oracle Financials© system, which would otherwise not be effectively used.
A comprehensive data dictionary is included in this publication for each of the elements (and
summary points) included in the Chart listing below.
Abu Dhabi Government Chart of Accounts
15
Section 2 Chart of Accounts Listing
16
Abu Dhabi Government Chart of Accounts
Section 2 Chart of Accounts Listing
NATURAL ACCOUNT LIST
1171.xx
1172.xx
1178.xx
1341.00
1341.10
ACCOUNT Description
ASSETS:
S
Current Assets:
Financial Assets:
Cash & cash equivalents:
Cash on hand and in transit:
1011.xx
Cash holdings - with collectors
S
S
S
S
P
1012.xx
Cash holdings - in bank vaults (for special purpose)
P
1013.xx
Cash holdings - Trust funds
Cash holdings - Imprest floats for general purpose
(replenishable)
P
1014.xx
1015.xx
1019.xx
Cash holdings - Imprest floats for special purpose (nonreplenishable)
Cash in transit
Current / Call Deposit - Bank accounts:
1020.xx
P
4
P
S
S
P
5
1021.xx
1112.xx
1022.xx
Bank/Account No.2
P
1113.xx
1023.xx
Bank/Account No.3
P
1114.xx
1024.xx
Bank/Account No.4
P
1115.xx
1025.xx
Bank/Account No.5
P
see cash
1026.xx
Bank/Account No.6
P
1117.xx
1027.xx
Bank/Account No.7
P
1118.xx
1028.xx
Bank/Account No.8
P
1119.xx
1029.xx
Bank/Account No.9
P
1120.xx
1030.xx
Bank/Account No.10
P
1121.xx
1031.xx
Bank/Account No.11
P
1122.xx
1032.xx
Bank/Account No.12
P
1123.xx
1033.xx
Bank/Account No.13
P
1125.xx
1034.xx
Bank/Account No.14
1124.01
1041.xx
Bank/Account No.1
P
S
P
1042.xx
Bank/Account No.2
P
1043.xx
Bank/Account No.3
P
1044.xx
Bank/Account No.4
P
1045.xx
Bank/Account No.5
P
1046.xx
Bank/Account No.6
P
1047.xx
Bank/Account No.7
P
1048.xx
Bank/Account No.8
P
1049.xx
Bank/Account No.9
P
105 901
Clearing account for processing AP payments
P
Abu Dhabi Government Chart of Accounts
2
3
1111.xx
1122.xx
1
P
Main Bank account:
Bank/Account No.1
Sub-bank account for processing AP payments:
Notes
1116.xx
New
Account
Number
Type
Old
Account
Number
2
6
7
8
17
Section 2 Chart of Accounts Listing
Type
Notes
Old
Account
Number
9
1061.xx
Bank/Account No.1
S
P
1062.xx
Bank/Account No.2
P
1063.xx
Bank/Account No.3
P
1064.xx
Bank/Account No.4
P
1065.xx
Bank/Account No.5
P
1066.xx
Bank/Account No.6
P
1067.xx
Bank/Account No.7
P
1068.xx
Bank/Account No.8
P
1069.xx
Bank/Account No.9
New
Account
Number
ACCOUNT Description
ASSETS
Current Assets (continued):
Financial Assets (continued)::
Cash & cash equivalents (continued)::
Sub-bank account for processing non-AP payments:
1123.xx
1121.xx
1081.xx
Bank/Account No.1
P
S
P
1125.xx
1082.xx
Bank/Account No.2
P
1083.xx
Bank/Account No.3
P
1084.xx
Bank/Account No.4
P
1085.xx
Bank/Account No.5
P
1086.xx
Bank/Account No.6
P
1087.xx
Bank/Account No.7
P
1088.xx
Bank/Account No.8
P
1089.xx
Bank/Account No.9
P
Sub-bank account for processing Revenue collections:
1139.99
109 901
Nostro account
1131.xx
1101.xx
Bank/Account No.1
P
S
S
P
1132.xx
1102.xx
Bank/Account No.2
P
1133.xx
1103.xx
Bank/Account No.3
P
1134.xx
1104.xx
Bank/Account No.4
P
1135.xx
1105.xx
Bank/Account No.5
P
1136.xx
1106.xx
Bank/Account No.6
P
1137.xx
1107.xx
Bank/Account No.7
P
1138.xx
1108.xx
Bank/Account No.8
P
1139.xx
1109.xx
Bank/Account No.9
P
1140.xx
1110.xx
Bank/Account No.10
P
1141.xx
1111.xx
Bank/Account No.11
P
Short-Term Deposits:
Unrestricted Term Deposits:
18
Abu Dhabi Government Chart of Accounts
10
11
12
13
Section 2 Chart of Accounts Listing
Type
Notes
14
1135.xx
1121.xx
Bank/Account No.1
S
P
1136.xx
1122.xx
Bank/Account No.2
P
1139.xx
1123.xx
Bank/Account No.3
P
1134.xx
1124.xx
Bank/Account No.4
P
1125.xx
Bank/Account No.5
P
1126.xx
Bank/Account No.6
P
1127.xx
Bank/Account No.7
P
1128.xx
Bank/Account No.8
P
1129.xx
Bank/Account No.9
P
Old
Account
Number
New
Account
Number
ACCOUNT Description
ASSETS
Current Assets (continued):
Financial Assets (continued)::
Restricted Term Deposits:
Financial Derivatives (Current):
Forward Exchange Deals (Current):
S
1151.xx
Dealer No.1
S
P
1152.xx
Dealer No.2
P
1153.xx
Dealer No.3
P
1154.xx
Dealer No.4
P
1155.xx
Dealer No.5
P
1156.xx
Dealer No.6
P
1157.xx
Dealer No.7
P
1158.xx
Dealer No.8
P
1159.xx
Dealer No.9
P
Interest rate swaps (Current):
116 001
Dealer No.1
S
P
116 002
Dealer No.2
P
116 003
Dealer No.3
P
116 004
Dealer No.4
P
116 005
Dealer No.5
P
116 006
Dealer No.6
P
116 007
Dealer No.7
P
116 008
Dealer No.8
P
116 009
Dealer No.9
P
Other hedges (Current):
116 101
Dealer No.1
S
P
116 102
Dealer No.2
P
116 103
Dealer No.3
P
116 104
Dealer No.4
P
116 105
Dealer No.5
P
116 106
Dealer No.6
P
116 107
Dealer No.7
P
116 108
Dealer No.8
P
116 109
Dealer No.9
P
Abu Dhabi Government Chart of Accounts
2
19
Section 2 Chart of Accounts Listing
Type
Notes
Old
Account
Number
2
1171.xx
Balance, brought forward
S
S
P
1172.xx
Acquisitions - Current year
P
1173.xx
Disposals - Current year
P
1175.xx
Revaluation surplus / (deficit) transferred to reserves
New
Account
Number
ACCOUNT Description
ASSETS
Current Assets (continued):
Financial Assets (continued)::
Short-term Investments:
Investments available for sale:
1181.xx
Balance, brought forward
P
S
P
1182.xx
Acquisitions - Current year
P
1183.xx
Disposals - Current year
P
1186.xx
Revaluation surplus / (deficit) to profit and loss
Short-term investments held for trading:
1191.xx
Balance, brought forward
P
S
P
1192.xx
Acquisitions - Current year
P
1193.xx
Disposals - Current year
P
Revaluation surplus / (deficit) to profit and loss
P
Other investments at fair value through profit and loss:
1196.xx
Accounts Receivables :
Revenue receivable from customers:
120 110
Hydrocarbon revenue receivable
120 120
Taxes receivable:
120 121
Corporate Income Tax
120 122
Personal Income Tax
P
120 123
Goods and services Tax
P
120 124
Customs Duties and Taxes
P
120 125
Other Excise Taxes and Duties
P
120 130
Fees receivable
P
120 140
Goods and services sales receivable
P
120 150
Penalties and fines receivable
P
120 060
Finance lease receivable
P
130103
120 211
Car loans
P
S
S
P
Receivables from customers - Provision for doubtful debts
130104
120 212
Special loans
P
130107
130108
130109
120 213
Personal loans
P
120 214
Rent support loans
P
Receivable from employees:
120 210
20
S
S
P
S
P
120 199
Loans to employees:
2
Abu Dhabi Government Chart of Accounts
15
Section 2 Chart of Accounts Listing
ACCOUNT Description
Notes
New
Account
Number
Type
Old
Account
Number
S
16
ASSETS
Current Assets (continued):
Financial Assets (continued)::
Accounts Receivables (Continued):
130102
120 221
Advances to employees (for immediate recovery from available
pay):
Special advances
130106
120 222
Emergency advances
P
1179.xx
120 223
Duty travel advances
P
130105
120 224
Overpayments for recovery
P
120 220
P
120 225
Advances to recruits
P
130201
120 226
Advances to seconded employees
P
130101
120 227
Vacation (Leave) pay advance
240540
120 299
133100
120 310
Contract advances receivable
P
S
P
133200
120 320
Cost overrun claim advances receivable
P
Other advances to vendors receivable
P
(*)
Receivables from employees - Provision for doubtful debts
Receivables from vendors:
120 330
120 399
Receivables from vendors - Provision for doubtful debts
Receivables from borrowers - Current debt:
120 420
120 430
Receivables from borrowers - Domestic governments
P
120 440
Receivables from borrowers - Other organisations
P
Receivables from borrowers - Individuals
P
120 450
120 499
Receivables from borrowers - Provision for doubtful debt
Other receivables:
18
P
S
Receivables from borrowers - Government Business
Enterprises (SOEs)
Receivables from borrowers - Foreign governments
120 410
120500
P
17
P
P
P
S
P
120 510
Receivable from drawers of returned cheques
120 520
P
120 540
Receivable from sale of non-current assets
Receivable from non-governmental entities - Grants/Transfer
payments
Receivable from organisations formally liquidated
170101
170102
120 550
Receivables from organisations under liquidation
P
19
132201
120 560
P
20
132202
120 570
P
21
120 530
120 599
Receivable from banks for financing advances to approved
borrowers
Sundry receivables
Other receivables - Provision for doubtful debt
Abu Dhabi Government Chart of Accounts
P
P
P
21
Section 2 Chart of Accounts Listing
ACCOUNT Description
ASSETS
Current Assets (continued):
Non-Financial Assets (current):
Receivable e-Payments:
100101
120 601
Receivable e-Payments NBAD
S
S
P
120 602
Receivable e-Payments ADCB
P
120 603
Receivable e-Payments UNB
P
120 604
Receivable e-Payments UAE Central Bank
P
120 605
Receivable e-Payments ADIB
P
120 606
Receivable e-Payments FGB
P
120 607
Receivable e-Payments Hilal Bank
P
120 699
Receivable e-Payments - Provision for doubt debts
Suspense payments pending recovery / approval for expense
authorisation:
150000
120 910
Unauthorised payments:
P
S
150002
120 911
Awaiting authorisation / recovery instruction
S
P
150001
120 912
Losses under investigation
P
23
S
P
24
120 920
150004
Authorised payments:
120 921
Authorised payments waiting formal budgetary approval
120 980
Accounting discrepancies pending reconciliation/clearance:
120 981
Discrepancies between GL & sub-ledgers - Employees
S
P
120 982
Discrepancies between GL & sub-ledgers - Vendors
P
120 983
Discrepancies between GL & sub-ledgers - GBEs
P
100099
120 984
Discrepancies in posting between years
P
100098
120 985
Discrepancies resulting from mis-postings / fictitious entries
P
150003
120 999
Receivables relating to suspense - Provision for doubtful debts
Intra-Government Receivables:
139001
155015
1206.xx
1321.xx
121 000
122 000
123 000
141001
Intra-Government Receivables - Departments
Intra-Government Receivables - Government Business
Enterprises (SOEs)
Intra-Government Receivables - Other controlled organisations
P
Accrued interest receivable:
125 110
Interest on bank deposits
125 120
Loan interest
P
125 200
Dividends accrued
P
125 300
Goods and services supplied but not yet billed
P
125 900
Other accrued revenues
P
Inventories (Current):
132 000
132 010
25
26
S
125 100
Accrued revenue:
22
P
S
P
S
S
P
141000
22
Notes
New
Account
Number
Type
Old
Account
Number
S
Materials:
S
Material cost:
100111
132 011
Receipt in receiving area (pre-inspection)
S
P
29
100112
132 012
Receipt in store (post-inspection)
P
29
Abu Dhabi Government Chart of Accounts
Section 2 Chart of Accounts Listing
Type
Notes
Old
Account
Number
132 021
Overheads Materials
S
P
29
132 022
Resource and outside processing overhead
P
29
P
29
New
Account
Number
ACCOUNT Description
ASSETS
Current Assets (continued):
Non-Financial Assets (current) (continued):
132 020
100113
132 030
Overheads (Non-material cost):
Resource cost - materials
132 100
Work-in-progress inventory
P
132 200
Finished goods for sale
P
132 300
Consumable stores
P
155000
132 400
Strategic commodities:
S
155021
132 410
Purchases - Strategic commodities
P
155023
132 420
Sales/Distributions - Strategic commodities
P
155022
132 430
Stocks - Strategic commodities
P
30
132 500
Inventory held for distribution
P
132 900
Funded Inventories:
31
194110
132 910
Funded Inventories
(*)
S
P
194400
132 920
Work-in-progress inventory
(*)
P
31
194116
132 990
Investment in inventories (Fund)
(*)
P
31
Prepayments and Deposits (Current):
133 000
133 010
133 020
Other Inventories:
Land and buildings held as inventory
S
S
P
135 110
Motor vehicle grant
P
S
S
P
135 120
Furniture grant
P
135 130
Furniture maintenance grant
P
135 100
Other non-current assets held as inventory
Prepayments:
Prepayments to employees:
140300
135 200
140301
135 210
Staff accommodation
S
P
140302
135 220
Business premises
P
135 230
Premises for re-hire
P
100404
140401
135 300
Pre-paid Insurance premium:
P
135 310
Cash and fidelity
P
135 320
Fire and allied perils
P
135 330
Machinery breakdown
P
135 340
Marine and aviation
P
135 350
Medical (Health) insurance
P
135 360
Motor vehicles
P
135 370
Workman's compensation
P
135 380
Works and services
P
Other risks
P
135 390
140900
Pre-paid rent:
135 300
Pre-paid contract services
P
135 900
Pre-paid expenses - Other
P
Abu Dhabi Government Chart of Accounts
31
23
Section 2 Chart of Accounts Listing
ACCOUNT Description
Notes
New
Account
Number
Type
Old
Account
Number
ASSETS
Current Assets (continued):
Prepayments and Deposits (Current) (continued):
Deposits
Court deposits (for cases under litigation)
137 010
117300
137 020
Petrol deposits (including coupon pre-purchase)
P
133300
137 030
Telephone deposits
P
117400
137 040
Water & Electricity deposits
P
137 090
Other deposits
141 010
Land
P
S
S
P
141 020
Buildings
P
141 030
Plant, machinery and equipment
P
141 040
Transport equipment
Other current assets:
Non-current assets held for sale:
141 041
Motor vehicles (non-military)
S
P
141 042
Aircraft
P
141 043
Ships and boats
P
141 044
Military vehicles
P
141 050
Furniture and equipment
P
Non-current Assets
S
Financial Assets
141 060
Heritage and cultural assets
S
P
141 070
Biological assets
P
141 090
Other assets
P
S
Bank Deposits - Long term
Long-term cash deposits - Unrestricted:
24
S
P
140200
S
1501.xx
Bank Account No.1
P
1502.xx
Bank Account No.2
P
1503.xx
Bank Account No.3
P
1504.xx
Bank Account No.4
P
1505.xx
Bank Account No.5
P
1506.xx
Bank Account No.6
P
1507.xx
Bank Account No.7
P
1508.xx
Bank Account No.8
P
1509.xx
Bank Account No.9
P
Abu Dhabi Government Chart of Accounts
12
32
Section 2 Chart of Accounts Listing
ACCOUNT Description
Notes
New
Account
Number
Type
Old
Account
Number
P
13
32
ASSETS
Non Current Assets (continued):
Bank Deposits - Long term (continued):
Long-term cash deposits - Restricted:
1521.xx
Bank Account No.1
P
1522.xx
Bank Account No.2
P
1523.xx
Bank Account No.3
P
1524.xx
Bank Account No.4
P
1525.xx
Bank Account No.5
P
1526.xx
Bank Account No.6
P
1527.xx
Bank Account No.7
P
1528.xx
Bank Account No.8
P
1529.xx
Bank Account No.9
P
S
S
P
Financial Derivatives
155 100
Forward Foreign Currency Deals (Non-current):
Dealer No.1
155 200
Dealer No.2
P
155 300
Dealer No.3
P
155 400
Dealer No.4
P
155 500
Dealer No.5
P
155 600
Dealer No.6
P
155 700
Dealer No.7
P
155 800
Dealer No.8
P
155 900
Dealer No.9
P
Interest rate swaps (Non-current):
157 001
Dealer No.1
S
P
157 002
Dealer No.2
P
157 003
Dealer No.3
P
157 004
Dealer No.4
P
157 005
Dealer No.5
P
157 006
Dealer No.6
P
157 007
Dealer No.7
P
157 008
Dealer No.8
P
157 009
Dealer No.9
P
Investments (Non-current):
Equity Participations:
192310
160 110
Investments in Sovereign Wealth Funds:
Abu Dhabi Investment Authority (ADIA)
S
S
S
P
192311
160 120
Abu Dhabi Investment Council (ADIC)
P
192316
160 190
Fund account - investments in Sovereign Wealth Funds (*)
P
160 100
Abu Dhabi Government Chart of Accounts
33
25
Section 2 Chart of Accounts Listing
ACCOUNT Description
Notes
New
Account
Number
Type
Old
Account
Number
ASSETS
Non Current Assets (continued):
Financial Assets (continued)
Investments (Non-current) (continued):
160 200
192110
160 210
192120
160 220
192116
192126
160 290
192210
160 300
192216
160 390
Investments in Government Business Enterprises
(GBEs/SOEs):
Enterprises - with limited liability capital
S
Enterprises - without limited liability capital
Investments in Government Business Enterprises
(GBEs/SOEs) - Fund account
(*)
Investments in controlled organisations external to the
Government
Investments in controlled organisations external to the
Government - Fund account
(*)
Investments - Bonds and Capital Notes:
34
P
34
P
35
P
P
162 110
Foreign Government bonds
S
S
P
162 120
Corporate bonds
P
162 130
Related parties' bonds:
162 100
Bonds:
162 131
Own Government Bonds
S
P
162 132
GBEs Bonds
P
162 140
162 200
Other bonds
P
Capital notes:
102101
162 201
NBAD capital notes
S
P
102102
162 202
ADCB capital notes
P
102103
162 203
UNB capital notes
P
102107
162 204
ADIB capital notes
P
102108
162 205
FGB capital notes
P
162 300
Shares and other securities
P
162 400
Investment in equity of associates
P
Loans Receivable (Non-Current):
191110
165 110
GBEs - with limited liability capital
S
S
S
P
191120
165 120
GBEs - without limited liability capital
P
191116
165 190
Fund account
165 100
165 200
Loans Receivable:
Loans to Government Business Enterprises (GBEs):
(*)
Loans to organisations:
P
165 210
International organisations
S
P
191210
165 220
Domestic socio-welfare organisations
P
191216
165 290
Fund account
165 310
26
P
(*)
P
Loans to finance Commercial Building construction:
191411
165 311
Government-managed
S
P
191411
165 312
Outsourced Agent-managed
P
191412
165 311
Banks-managed (collateral finance)
P
191416
165 390
Fund account
(*)
P
Abu Dhabi Government Chart of Accounts
33
33
33
Section 2 Chart of Accounts Listing
ACCOUNT Description
Notes
New
Account
Number
Type
Old
Account
Number
ASSETS
Non-current Assets (continued)
Financial Assets (continued)
Loans Receivable (Non-Current) (continued)
165 400
Loans to finance Private Residence construction:
191420
165 411
Government-managed
S
P
191420
165 412
Outsourced Agent-managed
P
191426
165 490
Fund account
131100
165 500
Loans for farm establishment
P
165 600
Loans for financing shop and other property purchase
P
165 700
Loans to individuals:
191490
165 710
Personal Loans
S
P
191496
165 790
Fund account - Loans to individuals
165 800
(*)
(*)
Loans to Governments:
P
P
191310
165 810
Domestic governments
S
P
191320
165 820
Foreign governments
P
191316
165 890
Fund account - Loans to Governments
P
165 800
Receivables for payments made under Guarantees:
165 810
Government business enterprises (GBEs / SOEs) loans
S
P
165 820
Foreign government loans
P
165 830
Domestic government loans
P
165 840
Other organisations loans
P
166 999
Provision for doubtful debts - Loans
Non-financial: Assets
Tangible assets:
Capital Leased Assets:
170 110
170 111
170 120
170 121
170 122
170 130
Leashold land:
Cost of leased land
Leashold buildings:
Cost of leased buildings
Provision for accumulated depeciation/amortisation
P
170 131
Cost of leased plant, machinery & equipment
S
P
170 132
Provision for accumulated depeciation/amortisation
P
170 140
Leased transport equipment:
170 141
Cost of leased transport equipment
S
P
170 142
Provision for accumulated depeciation/amortisation
P
170 150
Leased furniture & fixtures:
170 151
Cost of leased furniture & fixtures
S
P
170 152
Provision for accumulated depeciation/amortisation
P
170 160
Leased other Assets
170 161
Cost of other leased assets
S
P
170 162
Provision for accumulated depeciation/amortisation
P
Abu Dhabi Government Chart of Accounts
33
33
P
S
S
S
S
P
S
P
Leased plant, machinery & equipment:
33
27
Section 2 Chart of Accounts Listing
ACCOUNT Description
Notes
New
Account
Number
Type
Old
Account
Number
S
P
36
P
37
ASSETS
Non-current Assets (continued)
Non-financial: Assets (continued)
Tangible assets (continued):
Tangible Fixed Assets:
171 000
171 010
Cost of removal - Clearing
171 020
Proceeds of sale - Clearing (cash accounting only)
171 100
171 110
175000
195210
195270
195370
Asset clearing - Land and land improvements
P
171 130
CIP cost - Land and land improvements
P
171 131
CIP clearing - Land and land improvements
P
171 180
Impairment - Land and land improvements
P
38
P
38
Asset Parent account- Buildings (for budgetary control)
171 220
Asset cost - Buildings
P
171 221
Asset clearing - Buildings
P
171 230
CIP cost - Buildings
P
171 231
CIP clearing - Buildings
P
171 260
Accumulated depreciation/amortization (Provision)
P
171 270
Accumulated deferred depreciation/amortization (Provision)
P
171 280
Impairment - Buildings
P
171 291
171 320
Investment in Fixed Assets (Fund/Clearing Account)
(*)
Investment in Asset under
construction(Fund/ClearingAccount)(*)
Plant, machinery & equipment:
Asset Parent account - Plant, machinery & equipment (for
budgetary control)
Asset cost- Plant, machinery & equipment
P
38
P
38
S
P
P
171 321
Asset clearing - Plant, machinery & equipment
171 330
CIP cost - Plant, machinery & equipment
171 331
CIP clearing - Plant, machinery & equipment
P
171 360
Accumulated depreciation/amortization (Provision)
P
171 370
Accumulated deferred depreciation/amortization (Provision)
P
171 380
Impairment - Plant, machinery & equipment
P
171 391
171 392
28
P
(*)
171 210
171 310
195470
Investment in Fixed Assets (Fund/Clearing Account)
Investment in Asset under
construction(Fund/ClearingAccount)(*)
Buildings:
S
P
171 300
195460
P
171 121
171 191
Investment in Fixed Assets (Fund/Clearing Account) (*)
Investment in Asset under
construction(Fund/ClearingAccount)(*)
37
S
P
171 292
195410
Land and land improvements:
Asset Parent account - Land and land improvements(for
budgetary control)
Asset cost - Land and land improvements
171 200
195360
(*)
171 120
171 192
195310
Common setup accounts:
P
P
P
38
P
38
Abu Dhabi Government Chart of Accounts
Section 2 Chart of Accounts Listing
Type
Notes
Old
Account
Number
171 400
Transport equipment:
S
39
171 500
Motor vehicles (non-military):
Asset Parent account - Motor vehicles (non-military)(for
budgetary control)
Asset cost - Motor vehicles (non-military)
S
New
Account
Number
ACCOUNT Description
ASSETS
Non-current Assets (continued)
Non-financial: Assets (continued)
Tangible assets (continued)
Tangible Fixed Assets (continued)
171 510
195510
195560
195570
171 520
P
P
171 521
Asset clearing - Motor vehicles (non-military)
P
171 530
CIP cost - Motor vehicles (non-military)
P
171 531
CIP clearing - Motor vehicles (non-military)
P
171 560
Accumulated depreciation/amortization (Provision)
P
171 570
Accumulated deferred depreciation/amortization (Provision)
P
171 580
Impairment - Motor vehicles (non-military)
P
171 591
171 592
171 600
Investment in Fixed Assets (Fund/Clearing Account)
Investment in Asset under
construction(Fund/ClearingAccount)(*)
Aircraft:
(*)
P
38
P
38
171 610
Asset Parent account - Aircraft (for budgetary control)
S
P
171 620
Asset cost - Aircraft
P
171 621
Asset clearing - Aircraft
P
171 630
CIP cost - Aircraft
P
171 631
CIP clearing - Aircraft
P
171 660
Accumulated depreciation/amortization - Aircraft (Provision)
Accumulated deferred depreciation/amortization - Aircraft
(Provision)
Impairment - Aircraft
P
171 670
171 680
171 691
171 692
171 700
Investment in Fixed Assets (Fund/Clearing Account) (*)
Investment in Asset under
construction(Fund/ClearingAccount)(*)
Ships and boats:
P
P
P
38
P
38
171 710
Asset Parent account - Ships and boats (for budgetary control)
S
P
171 720
Asset cost - Ships and boats
P
171 721
Asset clearing - Ships and boats
P
171 730
CIP cost - Ships and boats
P
171 731
CIP clearing - Ships and boats
Accumulated depreciation/amortization - Ships and boats
(Provision)
Accumulated deferred depreciation/amortization - Ships and
boats (Provision)
Impairment - Ships and boats
P
171 760
171 770
171 780
171 791
171 792
Investment in Fixed Assets (Fund/Clearing Account)
Investment in Asset under
construction(Fund/ClearingAccount)(*)
Abu Dhabi Government Chart of Accounts
(*)
P
P
P
P
38
P
38
29
Section 2 Chart of Accounts Listing
ACCOUNT Description
Notes
New
Account
Number
Type
Old
Account
Number
ASSETS
Non-current Assets (continued)
Non-financial: Assets (continued)
Tangible assets (continued)
Tangible Fixed Assets (continued)
171 800
171 810
Asset Parent account - Military vehicles (for budgetary control)
S
P
171 820
Asset cost - Military vehicles
P
171 821
Asset clearing - Military vehicles
P
171 830
CIP cost - Military vehicles
P
171 831
CIP clearing - Military vehicles
Accumulated depreciation/amortization - Military vehicles
(Provision)
Accumulated deferred depreciation/amortization - Military
vehicles (Provision)
Impairment - Military vehicles
P
Investment in Fixed Assets (Fund/Clearing Account) (*)
Investment in Asset under
construction(Fund/ClearingAccount)(*)
Furniture & fixtures:
Asset Parent account - Furniture & fixtures (for budgetary
control)
Asset cost - Furniture & fixtures
P
38
P
38
171 860
171 870
171 880
171 891
171 892
172 000
172 010
195610
195660
172 020
P
P
S
P
P
Asset clearing - Furniture & fixtures
P
172 030
CIP cost - Furniture & fixtures
P
172 031
CIP clearing - Furniture & fixtures
Accumulated depreciation/amortization - Furniture & fixtures
(Provision)
Accumulated deferred depreciation/amortization - Furniture &
fixtures (Provision)
Impairment - Furniture & fixtures
P
172 060
172 080
172 091
172 092
172 100
172 110
172 120
Investment in Fixed Assets (Fund/Clearing Account)
(*)
Investment in Asset under
construction(Fund/ClearingAccount)(*)
Heritage and cultural assets:
Asset Parent account - Heritage and cultural assets (for budgetary
control)
Asset cost - Heritage and cultural assets
P
P
P
P
38
P
38
S
P
P
172 121
Asset clearing - Heritage and cultural assets
P
172 130
CIP cost - Heritage and cultural assets
P
172 131
CIP clearing - Heritage and cultural assets
Accumulated depreciation/amortization - Heritage and cultural
assets (Provision)
Accumulated deferred depreciation/amortization - Heritage and
cultural assets (Provision)
Impairment - Heritage and cultural assets
P
172 160
172 170
172 180
172 191
172 192
30
P
172 021
172 070
195670
Military vehicles:
Investment in Fixed Assets (Fund/Clearing Account)
Investment in Asset under
construction(Fund/ClearingAccount)(*)
(*)
P
P
P
P
38
P
38
Abu Dhabi Government Chart of Accounts
Section 2 Chart of Accounts Listing
ACCOUNT Description
Notes
New
Account
Number
Type
Old
Account
Number
S
52
ASSETS
Non-current Assets (continued)
Non-financial: Assets (continued)
Tangible assets (continued)
Tangible Fixed Assets (continued)
172 200
172 210
Biological assets (includes commercial forests and natural resource
reserves):
Asset Parent account - Biological assets (for budgetary control)
P
172 220
Asset cost - Biological assets
P
172 221
Asset clearing - Biological assets
P
172 230
CIP cost - Biological assets
P
172 231
CIP clearing - Biological assets
Accumulated depreciation/amortization - Biological assets
(Provision)
Accumulated deferred depreciation/amortization - Biological
assets (Provision)
Impairment - Biological assets
P
172 260
172 270
172 280
172 291
172 292
172 200
Investment in Fixed Assets (Fund/Clearing Account)
Investment in Asset under
construction(Fund/ClearingAccount)(*)
Other Assets:
(*)
P
P
P
P
38
P
38
172 210
Asset Parent account - Other Assets (for budgetary control)
S
P
172 220
Asset cost - Other Assets
P
172 221
Asset clearing - Other Assets
P
172 230
CIP cost - Other Assets
P
172 231
CIP clearing - Other Assets
Accumulated depreciation/amortization - Other Assets
(Provision)
Accumulated deferred depreciation/amortization - Other Assets
(Provision)
Impairment - Other Assets
P
172 260
172 270
172 280
172 291
172 292
Investment in Fixed Assets (Fund/Clearing Account)
Investment in Asset under
construction(Fund/ClearingAccount)(*)
(*)
Intangible assets:
173 100
173 110
173 120
P
P
P
P
38
P
38
S
P
Computer software:
Asset Parent account - Computer software (for budgetary
control)
Asset cost - Computer software
P
P
173 121
Asset clearing - Computer software
P
173 130
CIP cost - Computer software
P
173 131
P
173 180
CIP clearing - Computer software
Accumulated depreciation/amortization - Computer software
(Provision)
Accumulated deferred depreciation/amortization - Computer
software (Provision)
Impairment - Computer software
173 191
Investment in Fixed Assets (Fund/Clearing Account)
P
38
173 192
Investment in Asset under
P
38
173 160
173 170
Abu Dhabi Government Chart of Accounts
(*)
P
P
P
31
Section 2 Chart of Accounts Listing
ACCOUNT Description
ASSETS
construction(Fund/ClearingAccount)(*)
32
Abu Dhabi Government Chart of Accounts
Notes
New
Account
Number
Type
Old
Account
Number
Section 2 Chart of Accounts Listing
ACCOUNT Description
ASSETS
Non-current Assets (continued)
Non-financial: Assets (continued)
Infrastructural assets:
175 110
Cost of asset - Agricultural Farms
S
S
P
175 120
Construction in progress - Agricultural Farms
P
175 130
Provision for accumulated depreciation
P
175 100
175 200
Agricultural Farms:
Earthworks (including dredging & reclamation):
175 210
Cost of asset - Earthworks
S
P
175 220
Construction in progress - Earthworks
P
175 300
Roads:
175 310
Cost of asset - Roads
S
P
175 320
Construction in progress - Roads
P
175 330
Provision for accumulated depreciation
P
175 400
Rail network:
175 410
Cost of asset - Rail network
S
P
175 420
Construction in progress - Rail network
P
175 430
Provision for accumulated depreciation
P
175 500
Airport infrastructure:
175 510
Cost of asset - Airport infrastructure
S
P
175 520
Construction in progress - Airport infrastructure
P
175 530
Provision for accumulated depreciation
P
175 600
Sea Port Infrastructure:
175 610
Cost of asset - Sea Port Infrastructure
S
P
175 620
Construction in progress - Sea Port Infrastructure
P
175 630
Provision for accumulated depreciation
P
175 700
Industrial and Free Trade Zone infrastructure:
S
P
175 710
175 720
175 730
175 800
Cost of asset - Industrial and Free Trade Zone infrastructure
Construction in progress - Industrial and Free Trade Zone
infrastructure
Provision for accumulated depreciation
Environmental Protection:
P
P
175 810
Cost of asset - Environmental Protection
S
P
175 820
Construction in progress - Environmental Protection
P
175 830
Provision for accumulated depreciation
P
175 900
Notes
New
Account
Number
Type
Old
Account
Number
Recreational facilities, including parks, gardens and sports arenas:
175 910
Cost of asset - Recreational facilities
S
P
175 920
Construction in progress - Recreational facilities
P
175 930
Provision for accumulated depreciation
178 010
Cost of asset - Investment properties
P
S
P
178 020
Construction in progress - Investment properties
P
Investment properties:
Abu Dhabi Government Chart of Accounts
33
Section 2 Chart of Accounts Listing
ACCOUNT Description
ASSETS
Non-current Assets (continued)
Non-financial: Assets (continued)
Deferred expenditure and other Non-Financial Assets:
34
178 030
Provision for accumulated depreciation
S
P
178 040
Impairment - Investment properties
P
180 110
Deferred charges on unmatured debt - Bond discount
P
190 110
Other non-financial assets
P
Abu Dhabi Government Chart of Accounts
Notes
New
Account
Number
Type
Old
Account
Number
Section 2 Chart of Accounts Listing
200 100
ACCOUNT Description
LIABILITIES:
S
Current Liabilities:
Payables:
S
S
S
P
Vendors:
Approved invoices - for payment
2212.00
200 110
2212.10
200 120
Approved invoices - for offset recovery
P
200 130
Accrued purchases - Invoice received pending approval
P
200 200
2218.00
200 210
200 220
201 000
2302.40
201 100
2302.40
201 101
2302.40
201 102
2302.40
201 103
201 200
331120
201 201
331110
201 202
201 203
Third parties - Deductions made from vendors:
Court ordered deductions
Deductions under assignments for payment to third parties
Payroll deductions:
Payable to Abu Dhabi Pension Fund:
Employer's (Govt) share (15%)
P
S
S
P
39
Employee's share (5%)
P
40
Other deductions/dues
P
Payable to UAE Pension Fund:
Employer's (Govt) share (15%)
Employee's share (5%)
Other deductions/dues
Payable to other GCC Pension Funds - Employees share
(5%):
Pension Funds - Bahrain
S
P
P
P
201 300
2302.51
201 301
2302.52
201 302
Pension Funds - Saudi Arabia
P
2302.53
201 303
Pension Funds - Qatar
P
2302.54
201 304
Pension Funds - Kuwait
P
2302.55
201 305
Pension Funds - Oman
P
Payable to Housing Loan Financiers:
Loan Authority / First Gulf Bank
S
P
S
P
391420
201 401
2302.20
201 402
Mohd bin Rashed Housing Est (Emirates Bank Int'l)
P
2302.21
201 403
UAE Real Estate Bank
P
201 500
201 501
Payable to Clubs/Welfare Associations:
Armed Forces Officer's Clubs
S
P
201 502
Police Officer's Clubs
P
201 503
Other employee welfare organisations
P
201 600
201 601
Payable to other parties:
Courts / Court-ordered beneficiaries
S
P
2302.10
201 602
Nafaka beneficiaries
P
2302.00
201 603
Other payables
P
2215.00
202 000
Grants, subsidies and personal benefits - Private sector
P
203 000
Intra-Government Payables:
Departments - Grants and subsidies
S
P
203 100
204 100
205 100
41
S
P
2302.50
201 400
Notes
New
Account
Number
Type
Old
Account
Number
Departments - other than grants/subsidies
Government Business Enterprises (SOEs) - Grants and
subsidies
Abu Dhabi Government Chart of Accounts
P
P
35
Section 2 Chart of Accounts Listing
206 100
36
ACCOUNT Description
Government Business Enterprises (SOEs) excl grants/subsidies
P
Abu Dhabi Government Chart of Accounts
Notes
New
Account
Number
Type
Old
Account
Number
Section 2 Chart of Accounts Listing
ACCOUNT Description
Notes
New
Account
Number
Type
Old
Account
Number
LIABILITIES
Current Liabilities (continued)
Payables (continued):
207 100
2302.40
208 100
208 500
Payables to other organisations external to Government:
AD Retirement Benefits & Pension Fund - Grant (6%)
Zayed bin Sultan Al Nahyan Charitable Foundation - Grant
Accrued expenses:
211 000
201 120
201 121
Purchase Price variance (between Standard cost & PO price)
S
P
201 122
Invoice Price variance (between Invoice price & PO price)
P
2001.11
201 111
2001.12
201 112
2001.16
201 113
202 000
S
P
P
P
202 100
Interest accrued:
Bank interest (overdrafts)
S
P
202 200
Bond interest accrued
P
202 300
Treasury Notes interest accrued
P
202 400
Loans interest accrued
P
203 000
2403.01
P
S
S
Vendor Accruals:
Expense accruals - pending invoice matching:
Expense AP Accrual - Inventories in receiving area (preinspection)
Inventory AP Accrual - Inventories in store (post-inspection)
Contract Progress Payment Accrual - Pending payment
approval
Expense accruals - resulting from price variances:
201 110
2402.00
S
P
203 100
Other accruals:
Accrued rent
S
P
203 200
Accrued dividends
P
203 300
Accrued grants & other transfer payments
P
203 400
Additional pension contribution payable by the Government
P
2405.10
203 500
Board members' fees accrued
P
2403.00
203 600
Other accrued expenses
P
42
203 700
Judgement debts and Damages
43
44
215 100
Expense payroll accrual - pending payment
P
S
P
215 200
Reimbursible expenses
P
215 300
Accrued Regular Pay - salaries and wages
P
215 400
Compensatory leave benefits accrued:
Vacation pay
S
P
Other leave benefits
P
Employee Benefits:
2405.20
2401.01
2401.04
2401.05
215 401
215 402
215 500
2401.02
2401.03
2401.05
2405.30
Terminal benefits accrued:
215 501
End-of-service gratuity
S
P
215 502
End-of-service fares and baggage allowance
P
215 503
Death benefits
P
215 504
Severance pay
P
215 900
Other employee benefits accrued
Abu Dhabi Government Chart of Accounts
P
37
Section 2 Chart of Accounts Listing
ACCOUNT Description
2800.11
2800.21
Current debt:
Interest bearing debt:
Loans:
P
217 120
Related Lenders:
217 121
Loans to Wealth Funds
S
P
217 122
Loans to Government Business Enterprises (SOEs)
P
217 200
Bank overdrafts
P
217 300
Bonds
P
Treasury Notes
Non-Interest bearing debt:
Loans:
218 110
Loans to non-related Lenders NIB
218 120
Related Lenders:
Loans to Wealth Funds NIB
S
P
218 122
Loans to Government Business Enterprises (SOEs) NIB
P
219 000
Finance Leases - Current
P
219 100
Other financial instruments - Current
P
S
P
220 110
Financial instruments not designated as hedges
220 120
Financial instruments designated as hedge instruments
Other Current Liabilities
225 100
225 200
225 300
Provision for dismantling, removal, restoration of property, plant
and equipment
Other provisions payable within 12 months
Financial Guarantees (current)
Deferred Revenues:
230 100
Deferred revenues - Taxes
230 200
Deferred revenues - Fees
P
S
P
P
P
S
P
230 300
Deferred revenues - Rents
P
S
P
230 400
Deferred revenues - Grants and other transfer receipts
P
230 500
Deferred revenues - Leases
P
230 600
Deferred revenues - Other
P
S
S
P
Current Liabilities (continued)
Deposits Held:
235 100
235 101
Regulatory deposits:
Insurers for traffic law compliance
2301.30
235 102
Construction site clearance
P
2301.00
235 103
Public Health regulation compliance
P
235 104
Customs law compliance
P
235 105
Regulatory deposits- Contractors
P
2301.10
38
P
S
S
P
218 121
Derivative Financial instruments:
2404.03
46
Loans to non-related lenders
218 100
2404.02
45
217 110
217 400
2404.01
S
S
S
S
LIABILITIES
Current Liabilities (continued)
Short-term borrowings:
217 100
Notes
New
Account
Number
Type
Old
Account
Number
Abu Dhabi Government Chart of Accounts
47
Section 2 Chart of Accounts Listing
ACCOUNT Description
Notes
New
Account
Number
Type
Old
Account
Number
LIABILITIES
Current Liabilities (continued)
Deposits Held (continued)
2301.20
235 106
Regulatory deposits - Shop-keepers
P
2301.00
235 199
Regulatory deposits - Other
P
235 200
2303.00
235 210
2304.00
235 220
235 300
Vendors:
Contract retention deposits
Rent deposits
Employees:
Undisbursed salaries
S
P
P
S
P
2211.01
235 301
2211.02
235 302
Undisbursed wages
P
235 303
Saving deposits
P
235 304
Retention (contracted employees)
P
235 400
Tenants for hired properties:
Deposits for hired residential properties
S
P
2211.10
235 410
235 420
235 500
2311.10
235 510
2311.20
235 520
235 600
235 610
235 620
2213.00
235 630
235 700
235 710
2312.00
Interest earned on owner's funds
P
Unclaimed monies payable to beneficiaries:
Employees - Payroll system voided payments
S
P
Beneficiaries - Beneficiary system voided payments
Other voided payments (not written back to
AP/Payroll/Beneficiary)
Trust Accounts:
Wakf funds
P
P
S
P
Inheritors funds
P
Minors funds
P
235 740
Seized property sale proceeds
P
235 750
Joint Public-Private Sector Project Fund
P
235 920
235 930
Suspense receipts:
General suspense accounts
Proceeds from sale of non-current assets pending retirement
accounting
Recovery of employee's pay pending redistribution to relevant
accounts
Sharjah loan recoveries - Deductions from vendors
S
P
P
P
2309.01
235 940
2306.01
2306.02
2306.03
2306.04
235 950
UAE Development Bank - Current account
P
2219.01
235 960
Sharjah office of Abu Dhabi Govt (no longer in operation)
P
2309.00
2302.90
2308.00
235 990
Other suspense receipts
P
237 000
Other deposits
Abu Dhabi Government Chart of Accounts
48
S
P
235 730
235 910
2500.02
Commercial Building Owners:
Owner's dues payable
P
235 720
235 900
2500.01
Deposits for hired non-residential properties
P
49
P
39
Section 2 Chart of Accounts Listing
ACCOUNT Description
LIABILITIES
Non-Current Liabilities:
Long-term payables:
251 000
253 000
253 100
253 300
253 400
253 700
255 000
255 010
255 020
S
Vendors
Intra-Government Payables:
Departments - Grants and subsidies
Departments - other than grants/subsidies
Government Business Enterprises (SOEs) - Grants and subsidies
Government Business Enterprises (SOEs) - other than
grants/subsidies
Other organisations external to Government:
AD Retirement Benefits & Pension Fund - Grant (6%)
Zayed bin Sultan Al Nahyan Charitable Foundation - Grant
P
P
S
P
Provisions - Vendors
263 100
Additional pension contribution payable by the Government
P
263 500
Judgement debts and Damages
P
264 000
Other provisions
P
S
P
S
P
Employee Benefits:
265 501
265 505
Compensatory leave benefits accrued
Terminal benefits accrued:
End-of-service gratuity
End-of-service fares and baggage allowance
Long-term Borrowings:
267 100
Interest bearing debt:
Loans:
267 110
Loans to non-related Lenders
267 120
Related Lenders:
P
S
S
S
P
267 121
Loand to Wealth Funds
S
P
267 122
Loans to Government Business Enterprises (SOEs)
P
267 200
Long-term bank drawings
P
267 300
Bonds:
2933.01
267 301
2007-2012 Bonds @5.50% p.a.
S
P
2933.02
267 302
2009-2014 Bonds @5.50% p.a.
P
2933.03
267 303
2009-2019 Bonds @6.75% p.a.
P
267 304
Long term bonds
P
267 400
Treasury notes
50
P
261 000
Provisions - Long-term:
40
S
P
S
P
P
S
P
265 100
265 500
Notes
New
Account
Number
Type
Old
Account
Number
P
Abu Dhabi Government Chart of Accounts
41
51
50
Section 2 Chart of Accounts Listing
ACCOUNT Description
LIABILITIES
Non-Current Liabilities (continued)
Long-term Borrowings (continued):
268 100
Non-Interest bearing debt:
Loans:
268 110
Loans to non-related Lenders NIB
268 120
Related Lenders:
268 121
Loans to Wealth Funds NIB
268 122
Loans to Government Business Enterprises (SOEs) NIB
Finance Leases:
269 010
Finance leases
269 020
New finance leases
Derivative Financial Instruments:
270 110
270 120
Derivative Financial Instruments:
Financial instruments not designated as hedges
Financial instruments designated as hedge instruments
Other non-current liabilities:
275 100
275 200
2213.00
Provision for dismantling, removal, restoration of property, plant
and equipment
Other provisions payable later than 12 months
50
S
S
P
S
P
P
S
P
P
S
S
P
P
S
P
P
275 300
Financial Guarantees
P
285 600
Unclaimed monies payable to beneficiaries:
S
P
285 610
Employees - Payroll system voided payments
285 620
Beneficiaries - Beneficiary system voided payments
Other voided payments (not written back to
AP/Payroll/Beneficiary)
285 630
Notes
New
Account
Number
Type
Old
Account
Number
Abu Dhabi Government Chart of Accounts
P
P
41
Section 2 Chart of Accounts Listing
ACCOUNT Description
REVENUE
3100.00
3110.00
311 000
3111.90
311 100
3111.10
311 200
ADPC (Murban)
P
3111.20
Crude Oil - Royalty and tax:
ADNOC
311 300
ADMA (Umm Shaif & Lower Zakum)
P
3111.30
311 400
ADOC
P
3111.40
311 500
Abu Al Bukhoosh group:
Total ABK
S
P
Inpex ABK
P
311 510
311 520
3111.50
3111.60
311 600
Bunduq
P
311 700
JODCO:
311 710
Upper Zakum
S
P
311 720
Umm Al Dalkh
P
311 730
Satah
P
3111.70
311 800
3120.00
313 000
3121.10
313 100
3121.20
313 200
3121.30
3412.10
S
P
GASCO:
313 220
Shell
P
313 230
Total Gas
P
313 240
Partex
P
313 300
FERTIL:
313 310
ADNOC (Fertil)
S
P
313 320
Total Chemicals
P
314 000
Port dues on oil tankers lifting crude oil for export
P
Taxes:
S
S
P
Taxes on income, profits and capital gains:
Individuals
315 120
Corporates
P
315 150
Unallocable
P
315 210
315 300
315 310
Taxes on payrolls and workforce
Taxes on payrolls and workforce
S
P
Taxes on property:
Recurrent taxes on immovable property
S
P
Non-recurrent taxes on immovable property:
315 321
Real estate registration fee
S
P
315 322
Mortage registration fee
P
315 323
Land boundary extension
P
315 320
3406.52
Natural Gas - Income Tax:
ADGAS
ADNOC (Gas)
315 200
3406.51
P
313 210
315 110
3406.50
ExxonMobil (Upper Zakum)
S
P
315 100
42
S
S
P
Hydrocarbon Revenue:
Abu Dhabi Government Chart of Accounts
Notes
New
Account
Number
Type
Old
Account
Number
Section 2 Chart of Accounts Listing
ACCOUNT Description
Notes
New
Account
Number
Type
Old
Account
Number
REVENUE
Taxes (continued)
315 400
315 410
315 420
3223.00
315 421
316 000
Taxes on goods & services:
Value added tax (VAT)
Excises:
Excise duty on tobacco & alcohol
Taxes on use of goods and permission to use goods or perform
services:
Permits:
S
P
S
P
S
3812.20
316 101
Alcohol permit
S
P
3812.10
316 102
Firearm permit
P
316 103
Road toll tax
P
316 104
Building (or structure) construction permit
P
316 100
3232.00
316 200
3231.10
3233.00
316 211
S
P
316 212
Trade license - Fee for amendments
P
316 213
Trade name - Registration fee
P
Medical practice licenses:
316 310
Hospitals
S
P
316 320
Clinics
P
316 330
Pharmacies
P
Medical professionals
P
316 300
316 340
Operational licenses:
316 401
Agency registration fee
S
P
316 402
Reduction sale registration fee
P
Patent & copyright registration fee
P
316 400
3234.00
General trade licenses:
S
Trade license - Recurrent fee
316 210
3231.00
Licenses:
316 403
Motor vehicle taxes:
316 510
Vehicle registration fee
S
P
316 520
Road-worthiness certification fee
P
3811.13
316 530
Penalty for late renewal of registration
P
3220.00
317 000
316 500
3811.11
3811.15
317 100
Taxes on international trade and transactions:
Customs duty:
S
3221.10
317 110
3221.11
317 111
Import duty - immediate collection
S
P
3222.10
317 112
Import duty - forfeited deposits
P
317 120
Import duty:
S
Export duty
Social contributions:
320 100
3311.10
2302.40
3311.20
2302.40
320 110
320 120
320 130
Social security contributions:
P
S
S
Employee social security contributions
P
Employer social security contributions
P
Unallocable social security contributions
P
Abu Dhabi Government Chart of Accounts
43
Section 2 Chart of Accounts Listing
ACCOUNT Description
Notes
New
Account
Number
Type
Old
Account
Number
REVENUE
Social contributions (continued):
320 210
Other social contributions:
Other social contributions - Employees
S
P
320 220
Other social contributions - Employers
P
320 230
Other social contributions - Unallocable contributions
P
320 200
S
Grants & contributions:
325 100
3721.00
Grants from Central Agency:
S
325 110
Grants Under TSA arrangement - current purposes
P
325 120
Grants Under TSA arrangement - capital purposes
P
325 130
Grants Other (non-TSA) for current purposes
P
325 140
Grants Other (non-TSA) for capital purposes.
P
325 200
Other grants from General Government Entities:
S
325 210
Current Grants from General Government Entities
P
325 220
Capital from General Government Entities
P
Grants from UAE Government:
Current from UAE Government
S
P
325 320
Capital from UAE Government
P
325 400
Grants from Foreign Governments:
325 300
325 310
325 410
Current grants from Foreign Governments
S
P
325 420
Capital grants from Foreign Governments
P
Grants from International Organisations:
323 510
Current from International Organisations
S
P
323 520
Capital from International Organisations
P
323 500
Grants, contributions and donations from private sector:
325 610
Current grants, contributions and donations from private sector
S
P
325 620
Capital grants, contributions and donations from private sector
P
325 600
S
S
Other revenue:
331 000
331 100
S
Interest on cash deposits:
3611.00
331 210
Interest on call deposits
S
P
3611.00
331 220
Interest on term deposits
P
3611.10
331 300
Interest on capital notes
P
331 500
Interest on loans:
331 200
3612.20
331 510
Interest from commercial building finance loans
S
P
3612.50
331 520
Interest from loans advanced to foreign governments
P
3612.40
331 530
Interest from loans advanced to other emirate governments
Interest from loans advanced to Govt Business Enterprises
(SOEs)
Swap interest revenue
P
Interest from other loans
P
3612.10
331 540
331 560
3612.30
3612.60
44
Property revenue:
Interest:
331 590
P
P
Abu Dhabi Government Chart of Accounts
53
54
55
55
55
55
Section 2 Chart of Accounts Listing
ACCOUNT Description
Notes
New
Account
Number
Type
Old
Account
Number
REVENUE
Other Revenue (continued)
331 600
331 610
3621.00
Discount interest on long-term receivables
Dividends:
S
P
332 010
Dividends from Government business enterprises
S
P
332 020
Dividends from Other investments
P
332 000
3622.00
Discount interest on receivables:
Withdrawals from Wealth Funds:
3931.00
332 110
Withdrawals ADIA
S
P
3931.00
332 120
Withdrawals ADIC
P
332 100
332 200
3635.00
332 900
335 000
Surplus cash from government enterprises
P
Investment revenue from Bonus shares
P
Rent:
Oil field leases:
S
Signing fee for concession award
S
P
335 120
Lease rent
P
335 200
Building rent:
335 100
3112.00
335 110
3112.00
3652.10
335 210
Building rent - Commercial properties (including shops)
S
P
3652.20
335 220
Building rent - Residences
P
3652.30
335 230
Building rent - Other buildings
P
335 300
Land rent:
S
3651.10
335 310
Ground rent for leasing
P
3651.20
335 320
Contractor's campsites rent
P
3651.30
335 330
Industrial plots rent
P
335 410
Hire of plant and machinery
S
P
335 420
Hire of mail boxes
P
335 400
3653.00
335 510
S
P
335 520
Hire of aircraft
P
335 530
Hire of marine craft
P
3811.18
3811.13
Motor vehicle drivers licensing:
357 010
Driver's License fee
S
P
357 011
Penalty for late renewal of driver's license
P
357 020
Driver's Eye test fee
P
357 000
3811.12
Hire of vehicles:
Hire of motor vehicles
335 500
3654.00
Rental of plant, machinery and equipment:
360 100
Sales account (for Oracle system setup)
S
P
361 000
Sales by market establishments:
S
Charges for sales of goods and services:
3001.11
3406.70
3407.20
361 100
361 200
3400.10
361 210
Advertising sales
P
Agricultural & animal products:
S
P
Farm produce sales
Abu Dhabi Government Chart of Accounts
45
Section 2 Chart of Accounts Listing
ACCOUNT Description
REVENUE
Charges for sales of goods and services (continued)
361 220
Plants & trees sales
P
3401.13
361 230
Animal fodder sales
P
3400.20
361 240
Meat sales
P
Marketing centres - Share from farmers sales
P
361 250
3400.90
3406.60
3406.80
3407.10
361 300
Auctioneering services
P
361 400
Compost & fertilizers
P
361 500
Gift items (sales)
P
361 600
Parking charges for motor vehicles
P
361 700
Public transport - Fares
P
365 000
S
3414.20
365 101
Arbitration service
S
P
3450.00
365 102
Charges for providing services to other govt units
P
365 103
Radio messaging service
P
365 104
Real estate management service
P
Telephone inquiry service
P
365 100
2413.10
365 105
365 200
Customs services fees:
3222.10
365 201
Export Mainfest fee
S
P
3221.30
365 202
Import Manifest fee
P
365 203
Registration fee for freight transiting vehicle
P
3403.21
365 204
Cargo handling
P
3403.30
365 205
Demurrage
P
3403.31
365 206
Storage facilities - Cold stores
P
Transit cargo tracking service
P
365 207
365 300
3400.62
3402.30
3400.61
365 301
Document handling fees:
S
Attestation fee
P
365 302
Certificate issuance fee
P
3403.52
365 303
Identity card issuance fee
P
3400.00
365 304
Publications and reports
P
3400.63
365 305
Replacement fee for lost document
P
3402.10
3402.20
3403.51
3412.20
46
Administrative fees:
Administrative services fees:
365 300
Educational services fees:
365 301
Student registration fee
S
P
365 300
Judiciary services fees:
365 301
365 302
365 400
Court fees and costs
Judgement execution fee
Restricted area entry permission fees:
365 410
Entry permission fees for individuals
S
P
P
S
P
365 420
Entry permission fees for vehicles & other equipment
P
365 430
Entry permission fees for organisations
P
365 440
Entry permission fees - General
P
Abu Dhabi Government Chart of Accounts
Notes
New
Account
Number
Type
Old
Account
Number
Section 2 Chart of Accounts Listing
ACCOUNT Description
Notes
New
Account
Number
Type
Old
Account
Number
REVENUE
Charges for sales of goods and services (continued)
3400.20
3400.70
365 510
S
P
365 520
Vendor list entry fee
P
367 000
367 100
367 110
367 111
367 112
3400.30
3400.51
3813.00
3812.51
3400.80
S
Charges for book damage
S
P
Book lending
P
P
367 130
Theatre entrance charge
P
367 140
Cultural events
P
Document processing sales:
367 210
Copying and printing documents
S
P
367 220
Courier & postal service charge
P
367 230
Photographic film development and processing
P
Education and training sales:
367 310
Seminar and conference participation
S
P
367 320
Training for public emergency handling
P
367 330
Training - General
P
Tuition fee
P
367 340
Engineering services sales:
367 410
Engineering laboratory services
S
P
367 420
Engineering advisory consultancy services
P
Engineering supervision fee
P
367 400
3400.40
3400.31
3400.32
367 430
Hospitality services sales:
367 510
Food and beverage supply
S
P
367 520
Guest fee
P
Membership fee
P
367 500
3814.10
Library service sales:
S
367 120
367 300
3400.80
Incidental sales by non-market establishments:
Cultural services sales:
Museum entrance charge
367 200
3400.60
Vendor-related fees:
Tender fee
365 500
367 530
367 600
Labour supply:
367 610
Farm labour revenue
367 700
Medical services sales:
S
P
3812.53
367 711
Ambulance service - Road transport
S
P
3812.54
367 712
Ambulance service - Air transport
P
367 720
Medical laboratory services
P
367 730
General medical service
P
3812.52
367 800
Professional services sales:
3400.20
367 810
Financial audit service
S
P
3416.10
367 820
Performance and risk assurance service
P
3416.20
367 830
Professional regulation service
P
3417.10
367 840
Recruitment agency service
P
Abu Dhabi Government Chart of Accounts
47
Section 2 Chart of Accounts Listing
ACCOUNT Description
REVENUE
Charges for sales of goods and services (continued)
3406.40
3406.20
3400.31
Public health services sales:
367 910
Drainage clearance
S
P
367 920
Public health inspection fee
P
367 930
Refuse collection charge
P
367 940
Sewerage facility service charge
P
367 950
Slaughthouse service
P
367 900
Public security services sales:
368 010
Alarm system sales
S
P
368 020
Good conduct certification
P
3812.60
368 030
Hotel information system
P
3812.40
368 040
Security guard service
P
3814.00
368 050
Tetra network service
P
368 060
Vehicle towing
P
368 000
3812.30
3811.19
Recreational and sports facilities sales:
368 101
Bowling & billiards
S
P
368 102
Festival entrance charge & other revenue
P
368 103
Ice skating
P
3408.10
368 104
Parks & gardens - Entrance charges
P
3408.10
368 105
Parks & gardens - Facility usage charges
P
3408.20
368 106
Zoo - Entrance charges
P
368 100
369 000
369 100
370 000
370 100
Other services:
S
P
Sales of other services
Imputed sales of goods and services:
Imputed sales of goods and services
Fines and forfeits:
3512.30
375 101
Economic fines:
Fines for business misconduct
3512.10
375 100
S
S
P
375 102
Fines for economic offense
P
3512.90
375 103
Fines for general trading/business conduct offense
P
3512.40
375 104
Fines for misconduct in sales/promotional business
P
3512.50
375 105
Fines for misuse of business premises
P
3512.60
375 106
Fines for non-confirmatory name signs and hoardings
P
3512.70
375 107
Fines for false information in business conduct
P
3512.20
375 108
Fines for trade license regulation non-compliance
P
3511.00
375 201
Public order fines:
Fines for general public offense
3514.00
375 202
Fines for public facility abuse
P
3513.00
375 203
Fines for public health offense
P
3516.00
375 204
Fines for unauthorised / illegal construction
Fines for non-compliance of building (or structure) construction
permit rules
P
375 200
3511.10
48
S
P
375 205
S
P
P
Abu Dhabi Government Chart of Accounts
Notes
New
Account
Number
Type
Old
Account
Number
Section 2 Chart of Accounts Listing
ACCOUNT Description
Notes
New
Account
Number
Type
Old
Account
Number
REVENUE
Fines and forfeits (continued)
375 301
Traffic fines:
Fines for traffic violation
S
P
375 302
Vehicle towing charges
P
Parking fine
P
375 300
3811.16
3811.19
3515.00
375 303
376 000
Surcharges
P
377 000
Forfeits:
Forfeitures under contractual terms:
S
3705.30
377 110
Performance bond call up
S
P
3534.00
377 120
Tender bond call up
P
377 130
Guarantee call up
P
377 100
377 200
Forfeiture of proceeds of sale:
377 210
Sale of confiscated goods
S
P
3811.14
377 220
Sale of confiscated motor vehicles
P
3811.17
377 230
Sale of property of illegals
P
3532.00
377 240
Sale of unclaimed goods
P
Other forfeitures:
377 300
3533.00
Forfeiture of deposits
377 310
378 000
Penalty & other charges:
Contractual penalties and charges:
S
P
S
3705.10
378 110
Penalty or liquidated damages
S
P
3705.20
378 120
Administrative charge for default
P
3705.40
378 130
Charges for recovery of consultant/supervisor's charges
P
378 100
Other revenues:
381 000
Net gain/(loss) on financial assets or liabilities at fair value:
Financial investments:
Gain / (loss) on disposal of financial investments - through
381 100
381 110
381 120
3640.00
381 130
381 200
381 300
381 400
381 500
382 000
3701.10
382 010
3701.20
382 020
382 050
382 100
3702.10
382 110
P&L
Holding Gain/(Loss) on Financial Investments - through P&L
Realised gain / (loss) on available for sale financial
investments - transferred from reserves
Gains / (losses) on investments in PFC controlled entities
Gains / (losses) on investments in PNFC Sector controlled
entities
Share of profit (excluding dividends) of Associates using the
equity method
Share of profit (excluding dividends) of Joint Ventures using
the equity method
Gain/loss on foreign currency translation:
Gain/loss on foreign currency translation Balances
Gain/loss on foreign currency translation Transactions
Realised gain/loss on foreign currency translation transferred
from reserves
Writeback of liabilities:
Undisbursed salaries/wages writeback
Abu Dhabi Government Chart of Accounts
S
P
P
P
P
P
P
P
S
P
56
P
56
P
S
P
49
Section 2 Chart of Accounts Listing
ACCOUNT Description
Notes
New
Account
Number
Type
Old
Account
Number
REVENUE
Other revenues (continued)
3702.20
382 120
Compensation receipts:
P
3703.00
382 210
Legal compensation
S
P
3703.10
382 220
Property damage compensation
P
3704.00
382 500
385 000
382 200
385 010
3706.10
385 001
3706.20
385 002
3706.30
385 003
3706.40
385 005
Insurance claim receipts
Net gain/ (loss) from disposal of physical assets:
Gross proceeds from disposal of physical assets:
Gross proceeds - Land
Gross proceeds - Buildings
P
S
S
P
Gross proceeds - Plant, machinery and equipment
Gross proceeds - Transport equipment (military and nonmilitary)
Gross proceeds - Furniture and fixtures
P
P
385 006
3706.60
385 007
Gross proceeds - Other assets
P
385 008
Gross proceeds - Intangibles
P
385 010
Gross proceeds - Cultural and Heritage Assets
P
385 012
Gross proceeds - Infrastructure assets
P
385 013
Gross proceeds - Biological assets
P
385 100
385 101
Gross proceeds - Investment properties
Written down value of assets sold/(disposed) (Gross value less
accumulated depreciation):
Written down value - Land
P
P
S
P
385 102
Written down value - Buildings
P
385 103
P
385 106
Written down value - Plant, machinery and equipment
Written down value - Transport equipment (military and nonmilitary)
Written down value - Furniture and fixtures
385 107
Written down value - Other assets
P
385 108
Written down value - Intangibles
P
385 110
Written down value - Cultural and Heritage Assets
P
385 112
Written down value - Infrastructure
P
385 113
Written down value - Biological assets
P
385 115
Written down value - Investment properties
P
385 105
385 200
385 210
385 230
385 240
57
P
3706.50
385 015
50
Contract retention deposits writeback
Net gain/(loss) from revaluation:
Gain/(loss) on revaluation of Natural Resource Reserves and
Biological Assets
Gain /(loss) on revaluation of investment properties
Gain / (loss) on acquisition of propety, plant and equipment
P
P
S
P
P
P
Abu Dhabi Government Chart of Accounts
57
Section 2 Chart of Accounts Listing
ACCOUNT Description
Notes
New
Account
Number
Type
Old
Account
Number
REVENUE
Other revenues (continued)
385 300
385 301
P
Assets received free of charge - Buildings
P
385 303
Assets received free of charge - Plant, machinery and equipment
P
385 305
Assets received free of charge - Transport equipment
P
385 306
Assets received free of charge - Furniture and fixtures
P
385 307
Assets received free of charge - Other assets
P
385 308
Assets received free of charge - Intangibles
P
385 310
Assets received free of charge - Cultural and Heritage Assets
P
385 311
Assets received free of charge - Infrastructure assets
P
385 313
Assets received free of charge - Biological assets
P
385 315
Assets received free of charge - Investment properties
P
385 316
Assets received free of charge - Other assets
P
385 317
Assets not previously recognised
P
Forgiveness of Liability:
Forgiveness of Liability
S
P
Sundry receipts
P
387 000
Cash receipts by Central Agency - Revenue collections transferred from
entities
P
388 000
Refund of prior year expenditure
P
385 410
3799.00
S
385 302
385 400
3790.00
3791.10
Fair value of assets received free of charge or for nominal
consideration:
Assets received free of charge - Land
386 000
S
58
Commercial building finance loans repayment
P
58
Private housing finance loans repayment
P
58
Repayment of loans by borrowers:
3914.11
3914.12
3914.20
390 100
390 200
3913.20
390 300
Foreign government loans repayment
P
58
3913.10
3911.10
3912.20
3912.10
390 400
Other emirate government loans repayment
P
58
Govt Business Enterprise (SOEs) loans repayment
P
58
390 600
Socio-welfare organisations repayment
P
58
3914.90
390 700
Other loan repayments
P
58
S
58
P
58
S
S
P
58
390 500
Realisation of investments:
3921.10
3921.20
392 100
Investments realised - Govt Business Enterprise (SOEs) loans
Proceeds from borrowings:
3933.01
393 101
Bonds:
2007 - 2012 Bonds
3933.02
393 102
2009 - 2014 Bonds
P
58
3933.03
393 103
2009 - 2019 Bonds
P
58
S
P
58
393 100
393 200
393 210
Other loan proceeds:
Other borrowings
Abu Dhabi Government Chart of Accounts
58
58
58
51
Section 2 Chart of Accounts Listing
ACCOUNT Description
EXPENSES:
4110.00
4111.00
4112.10
4112.30
4112.40
4112.41
4112.20
4113.10
4113.20
4122.10
4114.20
4114.30
4114.10
4113.20
4114.40
4120.10
4120.50
4122.21
4122.24
4121.01
4121.02
4122.79
4122.25
4121.03
4122.63
4122.75
4122.64
4122.80
4122.25
4122.26
4122.27
4122.28
4122.50
52
412 100
412 110
412 120
412 121
412 122
412 123
412 124
412 125
412 150
412 151
412 152
412 160
412 161
412 162
412 163
412 164
412 165
412 166
412 167
412 180
412 181
412 182
412 183
412 184
412 500
412 510
412 511
412 512
412 520
PERSONNEL COSTS:
COMPENSATION TO EMPLOYEES:
REGULAR EMPLOYEES:
S
Salaries, wages and other pay:
Consolidated pay (combined salaries and allowances)
Standard pay:
Basic salary
Union pay
Nationality allowance - Regular situation
Nationality allowance - Exceptional situation
Cost of living adjustment pay (COLA)
Special pay:
Committee pay / Board Member fee
Regular trainee's pay
Occassional pay:
Acting pay
Bonus and exgratia payments
Emergency assignment pay
Overtime pay
Part time trainee's pay
Severance pay (contractual)
Volunteer's pay
Leave pay:
Haj leave pay
Maternity leave pay
Sick leave pay
Vacation pay (including cash in lieu payment)
Allowances:
Standard allowances:
Consolidated allowances: Emirati employees
Consolidated allowances: Expatriate employees
Special allowances:
S
P
S
P
P
P
P
P
S
P
P
S
P
P
P
P
P
P
P
S
P
P
P
P
S
S
P
P
S
S
S
412 521
Administration allowance (including Mansab)
P
412 522
412 523
412 524
412 525
412 526
412 527
412 528
412 529
412 530
412 531
412 532
412 533
412 534
412 535
Car allowance
Child allowance
Exceptional job allowance
Foreign posting allowance for expatriates
Housing allowance
Incentive allowance - Regular
Incentive allowance - Special
Incentive grant
Ration allowance
Remote area posting allowance
Representation allowance
Risk allowance or danger pay
School fee reimbursements
Servant allowance
P
P
P
P
P
P
P
P
P
P
P
P
P
P
Abu Dhabi Government Chart of Accounts
Notes
New
Account
Number
Type
Old
Account
Number
Section 2 Chart of Accounts Listing
4123.30
4123.21
4123.22
4123.50
4123.40
412 536
412 537
412 538
412 539
412 540
412 541
412 542
412 570
412 571
412 572
412 573
412 574
412 575
4122.20
412 590
4122.61
4131.10
413 100
413 110
413 120
413 121
4131.10
413 122
4131.10
4131.10
413 123
413 124
413 200
413 210
413 211
413 212
413 500
413 510
413 520
413 530
413 550
413 560
4131.10
4131.10
4131.10
4131.20
4131.21
4131.22
4131.23
4131.23
4141.10
4142.10
4191.00
4191.10
4143.00
4191.20
414 100
414 110
414 120
414 200
414 210
414 220
414 300
414 310
414 320
ACCOUNT Description
Notes
4122.90
4122.69
4122.70
4122.29
4121.05
New
Account
Number
Type
Old
Account
Number
EXPENSES
PERSONNEL COSTS (continued):
COMPENSATION TO EMPLOYEES (continued):
REGULAR EMPLOYEES (continued):
Allowances (continued):
Service allowance (includes haircutting, uniform upkeep)
Specialised nature of work allowance
Specialist allowance
Technical allowance
Telephone allowance
Water and Electricity allowance
Other allowances (miscellaneous)
Occassional allowances:
Housing grant
Furniture grant
Furniture maintenance allowance
Combined housing and furniture grant
Re-engagement allowance
P
P
P
P
P
P
P
S
P
P
P
P
P
Rounding up cost of net pay
DAILY RATED AND CASUAL EMPLOYEES:
Salaries, wages and other pay:
Consolidated pay (combined salaries and allowances)
Standard pay:
Basic salary
P
Union pay
Nationality allowance - Regular situation
Nationality allowance - Exceptional situation
Allowances:
Standard allowances:
Consolidated allowances: Emirati employees
Consolidated allowances: Expatriate employees
Seconded employees:
Consolidated pay (salary and allowances combined)
Basic salary
Allowances
Adjustment pay (including cost of living adjustment)
Pension contribution
END-OF-SERVICE BENEFITS:
Gratuity:
Gratuities - Pensionable employees
Gratuities - - Non-pensionable employees
Pension payments (not funded by employer's contributions)
Monthly pensions
Compensation payments to pensioners
Compensation payment upon death or injury:
Death compensation
Injury compensation
P
P
P
S
S
P
P
S
P
P
P
P
P
S
S
P
P
S
P
P
S
P
P
Abu Dhabi Government Chart of Accounts
S
P
S
P
53
Section 2 Chart of Accounts Listing
4141.21
4141.22
4141.23
4141.24
4141.25
4273.00
4273.10
4273.20
4281.00
4273.30
4213.03
4213.06
4280.20
4213.02
4213.04
4213.10
4213.05
4213.50
4216.00
4215.00
4214.01
4214.01
4212.xx
4217.00
4220.30
4220.40
4220.10
4220.20
4211.00
4219.00
54
415 100
415 110
415 120
415 180
415 181
415 182
415 183
415 184
415 185
415 200
415 210
ACCOUNT Description
EXPENSES
PERSONNEL COSTS (continued):
COMPENSATION TO EMPLOYEES (continued):
SUPPLEMENTARY PERSONNEL COSTS:
Employer's pension contributions:
Abu Dhabi Retirement Benefits & Pension Fund
UAE Pension Fund
GCC member countries:
Employer's pension contributions - Bahrain
Employer's pension contributions - Saudi Arabia
Employer's pension contributions - Qatar
Employer's pension contributions - Kuwait
Employer's pension contributions - Oman
Recruitment costs:
Recruitment costs
S
S
P
P
S
P
P
P
P
P
S
P
415 220
415 230
415 300
UAE visa requirement costs
Relocation expenses
Employee training costs:
P
P
S
415 310
Tuition fees - employees
P
415 320
Employee's travel costs
P
415 330
415 350
415 351
415 352
415 400
415 410
415 420
416 100
416 110
416 120
416 200
416 210
416 220
416 230
416 300
416 310
416 320
416 330
416 331
416 332
416 900
416 910
416 920
Employee's escort's travel costs
Skill development costs:
Incentive pay for higher education
Leadership training and development programme
Other personnel costs:
Staff welfare, sports and recreation expenses
Staff uniform and accessories
EMPLOYEE BENEFITS:
Employee travel costs (under terms of appointment):
Employee Fares
Employee Baggage costs
Employee accommodation costs:
Rent for staff residences
Contribution towards rent
Water and electricity charges
Employee medical benefits costs:
Medical insurance premium
Vaccinations and other preventive measures
Medical treatment costs:
Local medical treatment costs
Overseas medical treatment costs
Other employee benefits:
Food and catering costs
Haj and Umra travel costs
P
S
P
P
S
P
P
S
S
P
P
S
P
P
P
S
P
P
S
P
P
S
P
P
Abu Dhabi Government Chart of Accounts
Notes
4141.20
New
Account
Number
Type
Old
Account
Number
Section 2 Chart of Accounts Listing
4231.02
4231.18
4231.18
4231.07
4341.90
4231.21
4242.05
4242.06
4242.02
4243.00
4245.20
4242.01
4231.04
4231.xx
4231.09
4252.00
4231.14
4231.05
4279.00
4231.15
4233.00
4231.19
4242.03
420 100
420 110
420 120
420 130
420 200
420 300
4272.00
EXPENSES
PROFESSIONAL AND OTHER OUTSOURCED SERVICES:
Accounting and Auditing service:
Accounting service
Internal Audit service
External Audit service
Catering service
Cleaning and security services:
S
S
P
P
P
P
S
420 310
Cleaning and security services - Business premises
P
420 320
420 330
420 400
420 500
420 600
420 700
420 800
Cleaning and security services - Public places
Cleaning and security services - Streets
Engineering advisory service
Examination proctering service
Financial consultancy
HR planning and management consultancy
IT consultancy, other than software development
P
P
P
P
P
P
P
420 900
Legal services
P
421 000
421 100
421 200
421 300
421 400
421 500
421 600
421 700
421 800
421 900
422 000
422 100
422 900
423 000
423 100
P
P
P
P
P
P
P
P
P
P
P
P
P
S
P
425 100
425 200
425 300
425 400
Management consultancy
Manpower supply services
Operations management services
Plant operations services
Procurement and materials inspection service
Search and rescue services
Security services
Standards certification (e.g. ISO)
Strategic planning consultancy
Vehicle towing service
Veterinary services
Waste management services
Other specialised professional services, not mentioned elsewhere
Contributions for operating purposes - DoF ONLY:
Contributions to departments for operating purposes - DoF ONLY
Contributions to other government agencies for operating purposes
- DoF ONLY
OTHER SERVICES:
Advertising
Airconditioning
Banking
Celebration and festivals
425 500
Conferences, seminars and exhibitions and other events:
S
423 200
4251.00
4274.00
4253.00
4254.00
4244.xx
4256.00
4257.xx
4258.00
ACCOUNT Description
425 510
425 550
425 600
Notes
4241.10
4241.20
4303.02
New
Account
Number
Type
Old
Account
Number
Local events
Overseas events
Deportation expenses
Abu Dhabi Government Chart of Accounts
P
S
P
P
P
P
P
P
P
55
Section 2 Chart of Accounts Listing
4280.05
4302.10
4280.xx
4284.00
4302.20
4286.00
4257.xx
4259.00
425 700
425 710
425 720
425 730
425 740
425 750
425 800
425 900
426 000
4278.00
426 100
4260.01
4260.02
4260.03
4260.04
4260.05
4341.08
4260.06
4260.07
4260.08
4341.30
4261.00
4262.00
4263.00
4263.10
4232.20
4232.30
4232.10
4341.4x
4276.00
4255.01
4231.23
4264.xx
4300.xx
56
426 200
426 110
426 220
426 330
426 440
ACCOUNT Description
EXPENSES
EXPENSES (continued):
OTHER SERVICES: (continued):
Education:
Higher education and specialisation incentives
Outsourced training service
Overseas training costs
Scholarships
Skill assessment service
Emergencies
Entertainment and hospitality
Extra-ordinary expenses (includes social allowances)
Freight and shipping costs, not included elsewhere under purchase
costs
Insurance:
Cash and fidelity Insurance
Fire and allied perils Insurance
Machinery breakdown Insurance
Marine and Aviation Insurance
S
P
P
P
P
P
P
S
P
P
S
P
P
P
P
426 550
Motor vehicles Insurance
P
426 660
426 770
426 890
Workman's compensation Insurance
Works / services Insurance
Other Insurance
P
P
P
426 300
426 400
426 500
426 600
426 610
426 620
426 630
426 700
426 710
426 711
Koran teaching expenses
Landing and docking charges - Aircraft, Marine craft, etc
Laundry charges
License fees:
Computer software licenses
Exhibits licenses
Other licenses, not mentioned elsewhere
Medical treatment - Public service:
Health Insurance Plan:
Plan manager's fees and costs
P
P
P
S
P
P
P
S
S
P
426 712
426 750
426 751
426 752
Treatment costs payable by the Government
Medical treatment not covered by Health Insurance Plan:
Medical treatment - Local
Medical treatment - Overseas
P
S
P
P
426 753
426 800
426 900
427 000
427 100
427 200
Operating expenditure of foreign IPC offices
Motor vehicle registration and inspection charges
Postal, courier and other document delivery expenses
Public Transport operating service
Public relations
Printing and publishing
P
P
P
P
P
P
Abu Dhabi Government Chart of Accounts
Notes
New
Account
Number
Type
Old
Account
Number
Section 2 Chart of Accounts Listing
ACCOUNT Description
Notes
New
Account
Number
Type
Old
Account
Number
EXPENSES
OTHER SERVICES: (continued):
4265.00
4341.93
4265.30
4265.10
4265.40
4265.20
4282.00
4285.00
4302.05
4587.10
4231.16
4268.00
4255.02
4255.03
4255.04
4255.05
4255.06
4277.00
4214.02
4214.03
4214.04
4270.00
4270.10
4270.20
4271.00
4269.00
4299.00
4266.xx
4302.50
4267.02
4267.06
4267.05
4267.03
4302.40
4267.04
427 300
427 310
427 320
427 330
427 340
Research and Development expenses:
General research
Historical research
Medical research
Scientific research
S
P
P
P
P
427 400
Road toll charges
P
427 500
Sports promotion programme
P
427 600
427 700
427 710
427 720
427 800
Stables - operational and maintenance costs
Subscriptions and membership fees:
Trade organisations
Recreational facilities, including club memberships
Telecommunication service:
P
S
P
P
S
427 810
Telephone and telefax charges
P
427 820
427 830
427 840
427 900
Telephone leased line rental
Telex and cable charges
Toll-free telephone service hire charges
Translation and interpretation service
P
P
P
P
428 000
Travel expenses - business-related
P
428 100
Water and Electricity charges - for other than staff residences:
P
428 110
Consumption charges - Water and Electricity
P
428 120
Connection charges - Water and Electricity
P
429 900
Other service charges, not specifically mentioned elsewhere
P
430 100
430 110
430 120
430 130
430 200
430 210
430 230
430 250
430 300
430 310
430 320
430 330
430 340
430 350
RENTALS:
Rental - Land and Buildings:
Rental - Land
Rental - Buildings, other than staff residences
Rental - Accommodation for sublet
Rental - Plant, Machinery and Equipment:
Rental - Machinery
Rental - Equipment
Rental - Computer hardware
Rental - Vehicles:
Rental - Aircraft
Rental - Marine craft
Rental - Motor vehicles
Rental - Vehicles for hire
Rental - Water tankers
Abu Dhabi Government Chart of Accounts
S
S
P
P
P
S
P
P
P
S
P
P
P
P
P
57
Section 2 Chart of Accounts Listing
4267.01
430 900
430 910
430 920
430 930
4331.02
4331.01
4331.03
4330.xx
4331.07
432 140
4331.05
432 150
4331.06
432 160
432 200
432 201
432 202
432 203
432 204
432 205
432 206
432 207
432 208
432 209
432 210
432 211
432 212
432 213
432 214
432 215
432 216
432 217
432 218
432 219
432 220
432 221
432 300
432 310
432 320
432 400
432 410
432 500
432 510
432 520
432 530
4332.22
4332.35
4332.24
4332.25
4332.02
4332.30
4332.21
4332.04
4332.26
4332.28
4332.34
4331.01
4332.23
4332.29
4332.31
4332.27
4332.32
4332.33
4332.40
4332.03
4333.10
4333.20
4334.01
4335.04
4335.03
4335.05
4335.01
4341.07
4335.02
58
432 100
432 110
432 120
432 130
ACCOUNT Description
EXPENSES
RENTALS:
Rental - Other:
Rental - Furniture and fixtures
Rental - Computer software
Rental - Training facilities (includes premises, equipment,
catering, etc)
MAINTENANCE AND REPAIRS:
Building maintenance and repairs:
Animal pounds and slaughterhouses maintenance and repairs
Business premises maintenance and repairs
Mosques and other praying facilities maintenance and repairs
Public buildings maintenance and repairs
Public lavatories and other sanitary facilities maintenance and
repairs
Residences maintenance and repairs
Equipment maintenance and repairs:
Airport scurity equipment
Bakery equipment
Cargo handling equipment
Communications equipment
Computers and peripherals
Custom inspection equipment
Farming equipment
Kitchen equipment
Laboratory equipment
Medical equipment
Meteorological equipment
Office equipment
Port buoys and navigational lights
Printing press equipment
Radio and TV broadcasting equipment
Security equipment
Slaughterhouse equipment
Sports equipment
Tailoring equipment
Weapon system equipment
Workshop equipment
Furniture and fixture maintenance:
Office Furniture and fixtures nor capitalised
Residential Furniture and fixtures nor capitalised
Land maintenance:
Archaeological sites maintenance
Vehicle maintenance:
Aircraft maintenance
Marine craft maintenance
Military vehicles maintenance
S
S
P
P
P
S
S
P
P
P
P
P
P
S
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
S
P
P
S
P
S
P
P
P
432 540
Motor vehicles (non-military) maintenance
P
432 550
Water tankers/drainage vehicles maintenance
P
Abu Dhabi Government Chart of Accounts
Notes
New
Account
Number
Type
Old
Account
Number
Section 2 Chart of Accounts Listing
4336.02
4336.06
4336.04
4336.03
4336.05
432 600
432 610
432 611
432 620
432 630
432 640
4336.01
432 690
4337.01
4337.02
4337.12
4337.03
4337.04
4337.13
4337.06
4337.05
4337.07
4337.08
4337.09
4337.10
4337.11
433 900
433 901
433 902
433 903
433 904
433 905
433 906
433 907
433 908
433 909
433 910
433 911
433 912
433 913
4291.00
4293.00
4293.00
4307.01
4307.01
4448.03
4491.01
4302.01
4303.01
4303.03
4310.00
4303.04
4304.00
4294.03
4294.08
4294.06
4297.00
435 100
435 200
435 300
435 310
435 320
435 330
435 340
435 400
435 410
435 420
435 430
435 440
435 490
435 500
435 501
435 502
435 503
435 504
435 505
435 506
435 507
435 508
435 509
435 510
ACCOUNT Description
Notes
New
Account
Number
Type
Old
Account
Number
EXPENSES
MAINTENANCE AND REPAIRS (continued):
Plant, machinery and heavy equipment maintenance:
Maintenance of Power generation/water desalination plant - Heavy
Maintenance of Power generators - Standby
Maintenance of Pumps and associated equipment
Maintenance of Sewerage treatment plant
Maintenance of Water drilling rigs
Maintenance of Plant, machinery and heavy equipment, not
mentioned elsewhere
Infrastructure maintenance:
Maintenance of Electricity distribution network
Maintenance of Falages (canals)
Maintenance of Fences and boundary walls
Maintenance of Gardens and parks
Maintenance of Graveyards and burial expenses
Maintenance of Greenhouses
Maintenance of Harbours, wharves, jetties, etc
Maintenance of Irrigation network
Maintenance of Roads and bridges
Maintenance of Sewerage network
Maintenance of Street lighting
Maintenance of Water distribution network
Maintenance of Water wells
SUPPLIES:
Ammunition
Animal Fodder
Books and publications:
Newspapers, magazines, journals, etc
Historical and cultural books
Library books
Text books and library books
Catering supplies:
Offices catering
Hospitals catering
Prisons catering
Schools catering
Other catering, not stated elsewhere
Consumable materials and tools:
Airconditioning consumables
Animals and birds upkeep consumables
Archaeology survey consumables
Carpentry consumables
Fire fighting consumables
Laboratory - Public health (Food control) consumables
Laboratory - Medical consumables
Laboratory - Scientific consumables
Laboratory - Veterinary consumables
Landscaping and other horticulture consumables
Abu Dhabi Government Chart of Accounts
S
P
P
P
P
P
P
S
P
P
P
P
P
P
P
P
P
P
P
P
P
S
P
P
S
P
P
P
P
S
P
P
P
P
P
S
P
P
P
P
P
P
P
P
P
P
59
Section 2 Chart of Accounts Listing
4294.11
4294.05
4294.09
4294.02
4302.03
4302.30
4294.10
4213.01
4280.01
4302.02
4294.01
4307.02
4308.00
4306.00
4295.02
4295.01
4295.03
4295.04
4341.06
4295.05
4295.06
4295.07
4296.01
4311.00
4305.00
4298.00
1550.21
60
435 511
435 512
435 513
435 514
435 515
435 516
435 517
435 518
435 520
435 521
435 522
435 523
ACCOUNT Description
EXPENSES
SUPPLIES (continued):
Consumable materials and tools continued:
Meteorological stations consumables
Mosques consumables
Motor vehicles, other than fuel, oil and lubricants
Music Band consumables
Parks and gardens, other than horticultural supplies
Plant and machinery consumables
Printing press consumables
Recreation and sports consumables
Research and development:
Agriculture research and development costs
Heritage and historical research and development costs
Scientific research and development costs
P
P
P
P
P
P
P
P
S
P
P
P
435 530
School consumables, not specifically mentioned elsewhere
P
435 531
Stables and saddlery supplies
P
435 532
Training aid and other supplies
P
435 590
435 600
435 610
435 620
435 630
435 700
435 710
435 720
435 730
435 740
435 750
435 760
435 770
435 790
435 800
435 810
435 900
435 910
435 920
435 930
436 000
436 010
436 020
436 030
Supplies for other purpose, not specified elsewhere
Exhibits:
Libraries exhibits
Museums exhibits
Cost of purchase of animals, birds, etc for zoos, aquariums, etc
Fuel, oil and lubricants:
Aircraft Fuel, oil and lubricants
Kitchen fuel, oil and lubricants (including cooking gas)
Marine craft fuel, oil and lubricants
Motor vehicles fuel, oil and lubricants
Plant and machinery fuel, oil and lubricants
Power generators fuel, oil and lubricants
Water pumps and engines fuel, oil and lubricants
Other equipment fuel, oil and lubricants, not specified elsewhere
Hospital supplies:
Pharmaceutical and other medicinal products
House-keeping supplies:
Furnishings
Kitchen utensils, crockery and cutlery
Linen, towels and other apparels
Purchase of materials for re-sale or processing prior to re-sale:
Raw materials (for processing goods for re-sale)
Strategic commodities and other foodstuff for re-sale
Water and electricity (for re-sale)
P
S
P
P
P
S
P
P
P
P
P
P
P
P
S
P
S
P
P
P
S
P
P
P
Abu Dhabi Government Chart of Accounts
Notes
4294.07
4294.12
New
Account
Number
Type
Old
Account
Number
Section 2 Chart of Accounts Listing
436 100
4300.01
4300.02
4300.03
4300.04
436 120
Stationery
P
452x.xx
4351.xx
453x.xx
454x.xx
455 000
4351.xx
4353.xx
4351.xx
46xx.xx
4351.27
46xx.xx
4351.51
4351.53
4351.52
4351.54
4353.71
4610.4x
4610.8x
4610.5x
S
P
4351.10
4213.01
SUPPLIES (continued):
Printing and stationery:
Printing supplies
4215.00
4298.00
4310.00
4302.04
4302.05
4301.00
EXPENSES
436 110
436 130
436 200
436 210
436 220
436 300
436 310
436 320
436 330
436 340
436 400
436 500
436 600
436 700
436 710
436 720
436 730
436 740
4309.00
ACCOUNT Description
4551xx
Notes
New
Account
Number
Type
Old
Account
Number
Security stationery supplies (ID cards, licenses, passports, etc)
Signs:
Business premises signs
Road signs
Sports and other recreational supplies:
Sports and other recreational supplies - Employees
Sports and other recreational supplies - Patients
Sports and other recreational supplies - Prisoners
Sports and other recreational supplies - Students
Tents and other temporary accommodation stores
Training course materials
Training equipment and other educational aid
Uniforms and accessories:
Uniforms and accessories - Employees
Uniforms and accessories -Patients
Uniforms and accessories -Prisoners
Uniforms and accessories -Students
TRANSFER PAYMENTS:
DOMESTIC TRANSFERS:
Central Agency transfers to Govt Entities:
Contributions to departments for operating purposes - TSA t’fers
Contributions to other government agencies for operating purposes
- Non-TSA transfers
Named entity (separate account for each entity)
Other intra-governmental transfers:
Named entity (separate account for each entity)
Grants and subsidies to Govt Business Enterprises:
Separate account for each recipient organisation
P
S
P
P
S
P
P
P
P
P
P
P
S
P
P
P
P
S
S
P
P
S
P
S
P
456 000
Grants to Controlled Organisations:
S
456 100
456 110
456 120
457 000
457 010
457 020
457 030
457 040
457 050
458 000
458 010
458 020
458 030
Grant to Abu Dhabi Retirement Benefits and Pension Fund:
Grant towards administrative operational costs (6%)
Grant for actuarial adjustment for pension contributions
Grants to the Federal Government entities:
UAE Ministry of Finance - General grants
UAE Ministry of Finance - grants for Projects
UAE Municipalities General Secretariat grants
UAE University grants
UAE Armed Forces - Customs duty exemption (grants)
Grants to other UAE Emirates:
Grants to Ajman
Grants to Dubai
Grants to Fujairah
S
P
P
S
P
P
P
P
P
S
P
P
P
Abu Dhabi Government Chart of Accounts
61
Section 2 Chart of Accounts Listing
ACCOUNT Description
4610.6x
458 040
4610.3x
4610.7x
4353.56
4353.57
458 050
458 060
458 100
458 110
458 111
458 112
4353.61
458 113
Grants to Ras Al Khaimah
TRANSFER PAYMENTS (continued):
DOMESTIC TRANSFERS (continued):
Grants to Sharjah
Grants to Umm Al Quwain
Grants and subsidies to Industry:
Agriculture, forestry, fishing and hunting:
Farm establishment support grants and subsidies
Farm operation support grants and subsidies
Farmers Financial Assistance Fund grants and subsidies
458 121
4351.55
4353.71
4353.51
4353.59
4354.20
4651.70
4354.xx
458 130
458 131
458 140
4581.4x
458 150
458 151
458 160
458 161
458 162
458 163
458 190
4581.9x
460 000
460 100
460 200
460 300
460 400
460 500
461 000
461 100
4355.01
461 110
4355.03
461 120
4355.04
461 130
461 200
461 210
461 220
461 230
461 240
461 241
461 242
461 290
4353.63
4353.55
4353.0x
4353.90
EXPENSES
Fishermen's Cooperative Society grants and subsidies
Economic and Commercial Affairs:
Abu Dhabi Stock Exchange (AD Security Market) grants and
subsidies
Education:
Public-private partnerships grants and subsidies
Grants and subsidies to Industry (continued):
Manufacturing and Construction:
Named business category
Petroleum:
Customs duty exemption to oil producers grants and subsidies
Transport:
Airlines (other than GBEs) grants and subsidies
Shipping lines grants and subsidies
Taxi owners grants and subsidies
Other Industries, not mentioned elsewhere:
Named business category
Grants to Non-Profit Institutions and Organizations:
Grants to Cultural, religious and art organisations
Grants to Educational organisations, private other than govt-owned
Grants to Environmental protection organisations
Grants to Sports clubs
Grants to Welfare organisations
Transfers to Individuals:
Compensation payments:
Compensation payments to individuals for land and buildings
acquisition for re-planning
Compensation payments to individuals for slaughter of unfit
animals
Compensation payments to individuals for farm crop damage
Subsidies to individuals:
Animal owners - Fodder subsidy
Electricity and water consumers subsidy
Farmers - Electricity and water charges subsidy
Food subsidy:
Commodities and other foodstuff subsidy
Meat subsidy (includes camel meat)
Other subsidies, not mentioned elsewhere
P
P
P
S
S
P
P
P
P
S
P
S
P
S
P
S
P
S
P
P
P
S
P
S
P
P
P
P
P
S
S
P
P
P
S
P
P
P
S
P
P
P
Abu Dhabi Government Chart of Accounts
Notes
New
Account
Number
458 114
458 120
62
Type
Old
Account
Number
Section 2 Chart of Accounts Listing
461 300
4352.10
4353.53
4352.07
4353.58
4352.08
4352.06
4352.05
4353.54
4354.11
4651.60
4651.60
4287.20
4352.04
4352.09
4354.01
4354.02
4355.02
4352.02
4353.62
4353.60
4362.01
4362.02
461x.xx
461x.xx
EXPENSES
TRANSFER PAYMENTS (continued):
DOMESTIC TRANSFERS (continued):
Transfers to Individuals (continued):
Other transfers to individuals:
S
461 310
Animal breeders - prizes for raising best animals
P
461 321
New Muslims - incentive subsidies
P
461 322
461 331
461 332
Pilgrims - Haj and Umra costs
Students - prizes for excellence
Teachers - prizes for excellence
P
P
P
461 400
461 410
461 420
Housing benefits for Emiratis:
Discount on early loan repayment of loan
Free of cost transfer of houses
S
P
P
461 430
Rent and building maintenance support
P
461 440
461 450
461 500
461 510
461 520
461 600
461 610
461 620
461 630
461 640
461 650
461 660
461 700
4352.03
ACCOUNT Description
461 710
461 720
461 730
461 740
461 750
461 760
461 790
461 800
461 900
461 910
461 920
465 000
465 000
465x.xx
466 000
466x.xx
Notes
New
Account
Number
Type
Old
Account
Number
Waiver of loan balances - Commercial building owners
Waiver of loan balances - Private house owners
Sports:
Rewards for players and team support staff
Prizes for winners at races and other sports competitions
Welfare benefits:
Emergency relief
Financial support
Investment loss upon liquidation of businesses
Legal aid
Low income earners - Electricity and water charges
Marriage support
Fair value of assets provided free of charge or for nominal
consideration:
Land given free of charge
Buildings given free of charge
Plant and equipment given free of charge
Vehicles given free of charge
Infrastructure assets given free of charge
Other fixed assets given free of charge
Other resources provided free of charge
Other transfers to individuals, not mentioned elsewhere
Legal compensatory payments:
Property damage compensation
Personal injury compensation
FOREIGN AID PAYMENTS:
Foreign countries:
Named country
International Organisations, thru which aid is routed:
Named organisation
Abu Dhabi Government Chart of Accounts
P
P
P
P
P
P
P
P
P
P
P
P
S
P
P
P
P
P
P
P
P
S
P
P
S
S
P
S
P
63
Section 2 Chart of Accounts Listing
4245.10
4245.20
4245.60
4245.50
4245.40
4245.30
4245.90
4361.00
4361.00
4245.15
4363.10
4363.20
4363.30
64
467 010
467 020
467 030
467 040
467 050
467 060
471 000
471 100
471 110
471 120
471 130
471 140
471 150
471 160
471 170
471 200
471 210
471 220
471 230
471 240
471 250
471 260
471 270
471 300
471 400
471 410
471 420
471 430
471 440
471 500
471 510
471 520
471 530
471 600
471 610
471 630
472 000
472 100
472 110
472 120
472 200
472 310
472 320
472 410
472 420
472 500
ACCOUNT Description
EXPENSES
FOREIGN AID PAYMENTS (continued):
Other foreign aid:
Foreign aid - Cultural and Religious causes
Foreign aid - Educational causes
Foreign aid - Humanitarian causes
Foreign aid - Sports and Recreational causes
Foreign aid - Information media (including writers, publishers, etc)
Foreign aid - Miscellaneous causes
FINANCE CHARGES :
Public Debt Charges:
Cost of issuing debt:
Underwriting / Lead managers fees and costs
Legal fees and costs associated with public debt
Fiscal and paying agency service charges
Roadshow expenses
Stock exchange listing service charge
Rating agency fees and expenses charge
Other incidentals associated with debt charges
Interest:
Interest on bank overdraft
Interest on marketable bonds and notes
Interest on finance lease - motor vehicles
Interest on finance lease - other
Interest paid to General Government Sector entities
Interest paid to Federal government
Interest paid to GBEs
Bond discounts and premiums
Discount interest
Discount interest on grants payable
Discount Interest on other payables
Discount interest on provisions
Discount interest on provisions for property plant and equipment
Realised gains or losses:
Realised gains / losses on borrowings
Holding gains / losses on borrowings
FX Losses on FX Borrowings (Net of any Hedge)
Net swap interest expense/revenue:
Swap interest expense
Changes in valuation of financial guarantees
Losses:
Loss of property and cash:
Cash loss
Property and material loss
Loss on revaluation of fixed assets
Reversal of revaluation / impairment loss on intangible assets
Loss on revaluation of intangible assets
Write down of Inventories
Write down of inventory held for distribution
Write down/reversal of operating leases
S
P
P
P
P
P
P
S
S
S
P
P
P
P
P
P
P
S
P
P
P
P
P
P
P
P
S
P
P
P
P
S
P
P
P
S
P
P
S
S
P
P
P
P
P
P
P
P
Abu Dhabi Government Chart of Accounts
Notes
465x.xx
4651.10
4651.20
4651.30
4651.40
4651.50
4651.90
New
Account
Number
Type
Old
Account
Number
Section 2 Chart of Accounts Listing
472 600
472 610
472 620
473 000
473 010
473 020
473 030
473 040
473 050
4364.00
4364.50
474 000
474 010
4363.41
475 100
475 110
475 120
475 130
475 140
475 150
475 200
475 210
475 220
475 230
475 240
475 250
475 260
475 270
475 280
475 300
475 310
475 320
475 330
475 340
475 350
475 360
475 370
475 380
475 400
ACCOUNT Description
Notes
4363.42
New
Account
Number
Type
Old
Account
Number
EXPENSES
FINANCE CHARGES (continued):
Losses upon liquidation of organisations:
Bank deposits losses upon liquidation of organisations
Investments losses upon liquidation of organisations
Bad Debts written off
Bad Debts - Sale of Goods and service
Bad Debts - Taxes Receivable
Bad Debts - Fines and Regulatory Fees
Bad Debts - Loans Receivable
Bad Debts - Other
Refund of prior years revenue collections
Adjustment to Refund of prior years revenue collections
PROVISIONS:
Provision for Doubtful Debts
Doubtful Debts - Sale of Goods and service
Doubtful Debts - Taxes Receivable
Doubtful Debts - Fines and Regulatory Fees
Doubtful Debts - Loans Receivable
Doubtful Debts - Other
Depreciation charges:
Depreciation - Buildings
Depreciation - Plant, machinery and equipment
Depreciation - Vehicles, ships and aircraft
Depreciation - Furniture and fixtures
Depreciation - Computer software
Depreciation - Road infrastructure
Depreciation - Other Infrastructure assets
Depreciation - Cultural and heritage assets
Amortization (Depreciation) charges on leased assets:
Depreciation - Leased Buildings
Depreciation -Leased Plant, machinery and equipment
Depreciation -Leased Vehicles, ships and aircraft
Depreciation -Leased Furniture and fixtures
Depreciation - Leaseholds - Other Infrastructure assets
Amortisation - Leased Computer software and other intangible
produced assets
Amortisation - Leased Computer software
Amortisation - Leased Other Assets
Amortisation - Intangible non-produced assets
Abu Dhabi Government Chart of Accounts
S
P
P
S
P
P
P
P
P
P
P
S
S
P
P
P
P
P
S
P
P
P
P
P
P
P
P
S
P
P
P
P
P
P
P
P
P
65
Section 2 Chart of Accounts Listing
ACCOUNT Description
EXPENSES
Following accounts are to be used until switch to full accrual is implemented at
which time they will be accounted for under Asset category:
490 200
490 300
490 400
490 500
490 600
490 700
490 800
490 900
491 000
4431.00
4451.17
4451.01
4451.02
4451.03
4434.00
4435.00
4436.00
4437.00
4433.10
4438.00
4451.05
4451.10
4436.02
4439.00
4440.00
4441.00
4448.01
4447.01
4451.06
4451.07
4451.08
4451.09
4442.00
4443.00
4451.04
4444.00
4451.13
4451.11
4445.00
4446.00
66
492 100
492 200
492 300
492 301
492 302
492 303
492 304
492 305
492 306
492 307
492 308
492 309
492 310
492 311
492 312
492 313
492 314
492 315
492 316
492 317
492 318
492 319
492 320
492 321
492 322
492 323
492 324
492 325
492 326
492 327
492 328
492 329
492 330
492 331
ACQUISITION OF CAPITAL ASSETS:
Capital Leases:
Leased Buildings
Leased Plant, machinery and equipment
Leased Vehicles, ships and aircraft
Leased Furniture and fixtures
Leaseholds - Other Infrastructure assets
Leased Computer software and other intangible produced assets
Leased Computer software
Leased Other Assets
Intangible non-produced assets
Tangible Fixed Assets:
Land and land improvements
Buildings
Plant, machinery and equipment:
Air conditioners, fans & refrigerators
Airport equipment
Cargo handling equipment
Cargo inspection equipment
Diving equipment
Educational training equipment
Engineering & surveying equipment
Farming equipment & machinery
Fire fighting equipment
Hardware & peripherals
Heavy equipment, plant & machinery
Hospital equipment
Hygiene equipment for public health
Irrigation equipment
Kitchen equipment (other than refrigerators)
Laboratory equipment
Laundry & tailoring machines
Library equipment
Marine workshop equipment
Medical equipment
Meteorological equipment
Music band instruments
Navigational markers, buoys & lights
Office equipment
Photographic & theatre equipment (including cameras, film
processors, etc)
Port equipment (for protection of berths, wharves & other facilities)
Printing press machinery
Pumps & engines
Slaughterhouse machinery & equipment
Sports & recreational equipment
Standby power generators
S
S
P
P
P
P
P
P
P
P
P
S
P
P
S
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
Abu Dhabi Government Chart of Accounts
Notes
New
Account
Number
Type
Old
Account
Number
Section 2 Chart of Accounts Listing
ACCOUNT Description
Notes
New
Account
Number
Type
Old
Account
Number
EXPENSES
Following accounts are to be used until switch to full accrual is implemented at
which time they will be accounted for under Asset category:
4495.10
4432.10
4451.12
4446.20
4432.30
4451.18
4451.16
4451.15
4432.20
4447.00
4451.14
4482.01
4482.02
4481.01
4482.03
4482.04
4482.07
4482.05
4482.06
4452.00
4452.02
4453.01
4452.01
4452.09
4452.03
4452.04
4452.05
4453.05
4452.06
4452.07
4452.08
4474.00
4474.01
4474.02
4475.00
4475.01
4475.20
492 332
492 333
492 334
492 335
492 336
492 337
492 338
492 339
492 340
492 341
492 342
492 370
492 371
492 372
492 373
492 374
492 375
492 376
492 377
492 378
492 400
492 401
492 402
492 403
492 404
492 405
492 406
492 407
492 408
492 409
492 410
492 500
492 510
492 511
492 512
492 520
492 521
492 522
ACQUISITION OF CAPITAL ASSETS (continued):
Tangible Fixed Assets (continued):
Telecommunication equipment, not mentioned elsewhere
Telephone, fax & telex equipment
Traffic lights & signals for roads
Transmission line from Standby power generators
TV & other broadcasting equipment
Veterinary equipment
Water tanks
Water well drilling equipment
Wireless & radio equipment
Workshop equipment
Zoo equipment
Major spare parts:
Electricity distribution spares
Electricity transmission spares
Fencing materials & tents
Power & desalination plant spares
Power generator spares
Water connection spares
Water pump spares
Water transmission & supply spares
Military and police equipment:
Aircraft spares
Anti-riot & crowd control
Arms & accessories
Infantry equipment
Naval marine craft spares
Radar equipment
Saddlery & stable equipment
Security equipment
Shooting range & training equipment
Weapons & warlike stores
Vehicles:
Aircraft:
Fighters & other aircraft
Helicopters
Marine craft:
Launches, tug boats & barges
Recreational marine craft (incl. water scooters, boats)
Abu Dhabi Government Chart of Accounts
P
P
P
P
P
P
P
P
P
P
P
S
P
P
P
P
P
P
P
P
S
P
P
P
P
P
P
P
P
P
P
S
S
P
P
S
P
P
67
Section 2 Chart of Accounts Listing
ACCOUNT Description
EXPENSES
Following accounts are to be used until switch to full accrual is implemented at
which time they will be accounted for under Asset category:
4471.01
4472.01
4472.02
4472.03
4472.06
4472.05
4472.04
4473.00
4473.01
4473.02
4461.00
4480.02
4463.00
4462.01
4490.00
4433.20
48xx.xx
495x.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
4491.10
68
492 530
492 531
492 532
492 533
492 534
492 535
492 536
492 537
492 560
492 561
492 562
492 600
492 610
ACQUISITION OF CAPITAL ASSETS (continued):
Tangible Fixed Assets (continued):
Motor vehicles:
General
Cesspit emptiers
Fire fighting vehicles
Public transport buses
Road cleaning vehicles
Vehicles for handicapped
Water tankers
Military vehicles:
Armoured fighting vehicles
"B" & "C" vehicles
Furniture & Fixtures:
Offices
S
P
P
P
P
P
P
P
S
P
P
S
P
492 620
492 700
492 800
492 900
Residences
Heritage and cultural assets
Biological assets (includes commercial forests & natural resources)
Other fixed assets
P
P
P
P
495 110
495 120
Intangible Fixed Assets:
Computer software
System development & implementation costs
S
P
P
Infrastructural assets:
S
496 100
496 110
496 120
496 130
496 140
496 150
496 200
496 300
496 310
496 320
496 330
496 400
496 410
496 420
496 430
496 440
496 450
496 460
496 470
Agricultural and animal farming development:
Animal rearing and breeding
Fish farming and hatcheries
Irrigation network
Land levelling
Planting
Communication development
Economic and industrial development:
Free and industrial zone development
Shopping facilities
Warehousing and storage facilities
Educational development:
Kindergartens
Primary schools
Secondary / Intermediate schools
Vocational / Technical colleges
Universities and other higher educational facilities
Adult educational facilities
School curriculum development
S
P
P
P
P
P
P
S
P
P
P
S
P
P
P
P
P
P
P
Abu Dhabi Government Chart of Accounts
Notes
New
Account
Number
Type
Old
Account
Number
Section 2 Chart of Accounts Listing
ACCOUNT Description
Notes
New
Account
Number
Type
Old
Account
Number
EXPENSES
Following accounts are to be used until switch to full accrual is implemented at
which time they will be accounted for under Asset category:
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
48xx.xx
496 500
496 510
496 520
496 530
496 540
496 550
496 560
496 570
496 600
496 700
496 710
496 720
496 730
496 800
496 810
496 820
496 830
496 840
496 850
496 900
496 910
496 920
496 930
496 940
496 950
497 000
497 010
497 020
497 030
497 100
497 110
497 120
497 130
497 140
497 200
497 210
497 220
497 230
497 240
497 300
497 310
497 320
497 330
497 340
ACQUISITION OF CAPITAL ASSETS (continued):
Infrastructure Assets (continued):
Electricity and water service development:
Power distribution
Power generation
Power transmission
Water desalination
Water distribution
Water drilling and wells development
Water transmission
Environmental protection
Forestry:
Land levelling
Irrigation network
Planting
Health:
Clinics
Hospitals
Medical and nursing education
Preventive health
Rehabilitation centres
Law and order services development:
Courts and other judiciary services
Fire stations and civil defence services
Police stations and check-posts
Prisons and reformatories
Traffic control services
Public housing and community service development:
Land reclamation
Housing
Community facilities
Recreational facilities development:
Parks and gardens
Theatres and libraries
Zoo, aquariums, museums
Sports and other recreational facilities
Sanitation and public health services development:
Public health services development
Refuse collection and disposal
Sewerage network
Sewerage treatment
Transport development:
Airports
Rail network
Road network
Sea Ports
48xx.xx
498 000
Work-in-progress - Projects
Abu Dhabi Government Chart of Accounts
S
P
P
P
P
P
P
P
P
S
P
P
P
S
P
P
P
P
P
S
P
P
P
P
P
S
P
P
P
S
P
P
P
P
S
P
P
P
P
S
P
P
P
P
P
69
Section 2 Chart of Accounts Listing
ACCOUNT Description
EXPENSES
Following accounts are to be used until switch to full accrual is implemented at
which time they will be accounted for under Asset category:
4714.1x
4714.20
4714.30
4714.40
4714.90
4719.10
490x.xx
491x.xx
492x.xx
493x.xx
494 000
494 010
494 020
494 030
494 040
494 090
494 100
4723.00
4723.10
4723.11
4721.xx
495x.xx
495x.xx
495x.xx
495x.xx
4722.10
4733.00
4733.01
4733.02
4733.03
4731.10
4732.00
496x.xx
498 100
498 101
498 102
498 103
498 500
498 900
ACQUISITION OF CAPITAL ASSETS (continued):
Investment properties:
Investment properties - Buildings
LOAN ADVANCES:
Loans to Government Business Enterprises (GBEs / SOEs)
Loans to Non-profitable organisations
Loans to Domestic governments
Loans to Foreign governments
Individuals:
Loans to Commercial building owners
Loans to Private house owners
Loans to Shop owners
Loans to Farmers
Loans to other individuals, not specified elsewhere
Loans to other borrowers, not specified elsewhere
EQUITY PARTICIPATIONS:
Equity contribution to Wealth Funds:
Abu Dhabi Investment Authority (ADIA)
Abu Dhabi Investment Council (ADIC)
Government Business Enterprises (GBEs / SOEs)
REPAYMENT OF BORROWINGS:
Non-profitable organisations
Bond repayment:
Bond Issue No. 1 (2007/2012)
Bond Issue No. 2 (2009/2014)
Bond Issue No. 3 (2009/2019)
Wealth Fund loan repayment
Other loan repayment
4999.99
499 000
Budget Reserve
P
EXPENSE SYSTEM SETUP ACCOUNTS not yet coded:
Cost of goods sold
Expensed inventory (with no value in Inventory Asset acct)
P
P
498 110
4711.xx
4712.10
4713.10
4713.20
4001.11
4001.12
70
S
P
S
P
P
P
P
S
P
P
P
P
P
P
S
S
P
P
P
S
P
S
P
P
P
P
P
Abu Dhabi Government Chart of Accounts
Notes
New
Account
Number
Type
Old
Account
Number
Section 2 Chart of Accounts Listing
ACCOUNT Description
EQUITY AND RESERVES
S
Contributed Capital:
502 100
General Fund (general reserve)
S
P
S
P
502 200
Retained Earnings
P
Retained Earnings transferred to/from reserves
P
S
S
P
501 010
Capital contributions by government
Accumulated Funds:
2101.00
502 300
Reserves:
503 101
Revaluation reserves:
Land and land improvements revaluation reserve
503 102
Buildings revaluation reserve
P
503 103
Plant, machinery & equipment revaluation reserve
P
503 104
Transport equipment revaluation reserve
P
503 105
Furniture & fixtures revaluation reserve
P
503 106
Heritage and cultural assets revaluation reserve
P
503 107
Biological assets revaluation reserve
P
503 120
Intangible assets revaluation reserve
P
503 130
Infrastructural assets revaluation reserve
P
503 140
Investment properties revaluation reserve
P
503 160
503 180
503 190
504 100
504 200
504 300
504 400
Retirement of revaluation reserve
Share of revaluation of property, plant and equipment of
associates
Share of revaluation of property, plant and equipment of joint
ventures
Other reserves:
Available-for-sale investments revaluations
Available-for-sale investments revaluation transferred to P&L
account
Foreign currency translation reserve
Hedging reserve - cash flow hedges
Abu Dhabi Government Chart of Accounts
Notes
New
Account
Number
Type
Old
Account
Number
52
P
P
P
S
P
P
P
P
71
Section 2 Chart of Accounts Listing
NATURAL ACCOUNT LIST
Notes
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
72
Cash equivalent includes cheques.
Refer to Appendix 1 (Currency Codes) for replacing last 2 digits (xx)
Imprest floats held in cash
Imprest floats held in bank accounts
Special imprest advances for specific purpose
Advances to entities for working cash capital
Advances to entities for Strategic Initiatives pending budget allocation
For period-end capture of cash in transit between entities
Main account to which all sub-account balances are transferred daily.
AP system cheques paid by the bank are charged to this acct
Cheques issued to vendors under AP system are charged to this acct
Relates to bank account thru which non-AP system payments issued
Relates to bank account where cash collections are deposited
To account in Dirhams inter-foreign currency transactions
Term deposits with a maturity period of 12 months or less
Refers to general operational funds
Refers to funds specifically reserved and are not generally available
These loans refer to advances to employees for recovery in
instalments
These advances are to be recovered in full from the net pay available
These were previously treated as Touring Imprest advances
(*) Acct to be deleted upon clearance of b/fwd balances
Balances in BCCI accounts yet to be settled
Funds received from BCCI not yet identified with relevant accounts
NBAD for Darmaki Trading
Bank of Sudan for a matured Term Deposit long overdue
Urgent payments made at the discretion of the Head of the
Organisation
Losses reported but awaiting findings for their accounting treatment
Payments ordered by Higher Authorities awaiting budget allocations
These are temporary accounts for discrepancies reported
Advance to Committee representing BCCI Majority Shareholders
Debts owed by entities for goods/services received (e.g. rice)
Setup account required for Oracle Financials
Refers to commodities, such as rice, considered as strategic need
Accounts to be closed upon full implementation of accrual-based accts
Term deposits with a maturity period of more than 12 months
Account to be closed upon implementation of full accrual-based accts
Sub-ledger to show equity investment in each GBE
Fund relating to Public Enterprises
Fund relating to Departmental Enterprises
Common accts to cover all classes of fixed assets
Temporary account for clearing
Account to be closed upon implementation of full accrual-based accts
Previous account 230242 not used
Previous account 230241 not used
as entered in AP Ledger
to be used where transactions are adjusted in different periods
Clearing account to process monthly payroll chq/paymt
Abu Dhabi Government Chart of Accounts
Section 2 Chart of Accounts Listing
Notes (continued)
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
Relates expenses paid by employees awaiting reimbursement
Relate to debts due within 12 months of the acctg period-end
includes borrowings from ADCB and FGB for building finance
includes tuition fees
includes shop-keepers' deposits
Surplus cash transferred to DOF; Current account under management
by DOF;
Loans transferred to Commercial Buildings Dept; Govt grant payable
to write off debts.
Amounts falling due after more than 12 months
to be used where transactions are adjusted in different periods
Biological assets include commercial forests and natural resource
reserves
Central Agency refers to the Treasury at Dept of Finance
Includes un-identifiable grant between current & capital
Includes un-identifiable grant between current & capital
standards require recognition of realised gains/losses in P&L
To be recorded GROSS as required under standards
Temporary cash accounting requirements - transactions impact on the
balance sheet (i.e. assets) under accrual accounting.
Abu Dhabi Government Chart of Accounts
73
Section 2 Chart of Accounts Listing
Appendix - Natural Account List
List of Foreign Currency Codes for designated Natural Accounts (last
2 digits of foreign currency cash at bank and investments)
AUD
BHD
CAD
CNY
DKK
EGP
EUR
EUR
HKD
INR
IRR
JPY
JOD
KWD
LBP
MAD
NOK
OMR
PKR
QAR
RUB
SAR
SGD
GBP
SEK
CHF
THB
TRY
USD
AED
UZS
YER
Currency name
(Alphabetically arranged)
Australian Dollar
Bahrain Dinar
Canadian Dollar
China - Yuan Renminbi
Danish Kroner
Egyptian Pound
Euro
(Note: Revised code assigned by NBAD)
Euro
(Note: Use code10 instead of temporary code94)
Hong Kong Dollar
Indian Rupee
Iranian Rial
Japanese Yen
Jordanian Dinar
Kuwait Dinar
Lebanese Pound
Moroccan Dirham
Norwegian Kroner
Oman - Rial Omani
Pakistan Rupee
Qatari Riyal
Russian Rouble
Saudi Riyal
Singapore Dollar
Sterling Pound
Swedish Kroner
Swiss Franc
Thailand Baht
Turkish Lira
U.S. Dollar
UAE Dirham
Uzbekistan Som
Yemeni Rial
ISO
4217
code
036
048
124
156
208
818
978
978
344
356
364
392
400
414
422
504
578
512
586
634
643
682
702
826
752
756
764
949
840
784
860
886
XXX
Nostro account (for foreign inter-currency exchange)
999
Currency
code
Currency
Abbreviat
ion
49
27
29
98
30
13
10
94
23
34
96
36
14
37
38
20
39
40
22
41
95
43
25
46
44
45
09
97
48
01
91
18
99
74
Abu Dhabi Government Chart of Accounts
Section 2 Chart of Accounts Listing
Appendix - Natural Account List (continued)
ISO
4217
code
Currency
code
Currency
Abbreviat
ion
xx
01
09
10
13
14
18
20
22
23
25
27
29
30
34
36
37
38
39
40
41
43
44
45
46
48
49
AED
THB
EUR
EGP
JOD
YER
MAD
PKR
HKD
SGD
BHD
CAD
DKK
INR
JPY
KWD
LBP
NOK
OMR
QAR
SAR
SEK
CHF
GBP
USD
AUD
Currency name
(Alphabetically arranged)
NBAD-assigned codes:
UAE Dirham
Thailand Baht
Euro
(Note: Revised code assigned by NBAD)
Egyptian Pound
Jordanian Dinar
Yemeni Rial
Moroccan Dirham
Pakistan Rupee
Hong Kong Dollar
Singapore Dollar
Bahrain Dinar
Canadian Dollar
Danish Kroner
Indian Rupee
Japanese Yen
Kuwait Dinar
Lebanese Pound
Norwegian Kroner
Oman - Rial Omani
Qatari Riyal
Saudi Riyal
Swedish Kroner
Swiss Franc
Sterling Pound
U.S. Dollar
Australian Dollar
xx
91
94
95
96
97
98
UZS
EUR
RUB
IRR
TRY
CNY
DoF-assigned temporary codes:
Uzbekistan Som
Euro
(Note: Use code10 instead of temporary code94)
Russian Rouble
Iranian Rial
Turkish Lira
China - Yuan Renminbi
860
978
643
364
949
156
99
XXX
Nostro account (for foreign inter-currency exchange)
999
Abu Dhabi Government Chart of Accounts
784
764
978
818
400
886
504
586
344
702
048
124
208
356
392
414
422
578
512
634
682
752
756
826
840
036
75
Section 2 Chart of Accounts Listing
76
Abu Dhabi Government Chart of Accounts
Section 2 Chart of Accounts Listing
2.3: BUDGET CATEGORY LIST
The Budget Category segment is a single digit code which identifies the mandate for a
transaction in the general ledger system. In that sense, a transaction may be the result of an
approval or authorisation for payment of expenses (for example) under the approved annual
budget. Expenditure against all approved Initiatives and Capital Development projects - that is,
where details are included in the Project Application module of Oracle) - are to be recorded in
the general ledger against the designated Budget Category to enable effective general ledger
identification and processing against the annual budget allocation for those items.
The Budget Category also caters for the separate identification of certain transactions for which
there is no relationship to either cash or to the budget, such as depreciation expense. Other
accrual adjustments which utilise this categorisation include the recognition of various assets
and liabilities such as doubtful debts, unearned revenue and various provisions. This segment
therefore supports government law and supports effective budget management, particularly in
an accrual accounting environment.
Budget
Category
Code
Description
0
Accrual and other adjustments - not funded
1
Current operations
2
Development initiatives and Capital projects.
3
Aid payments
4
Loans and Equity participations
5
Federal Government operations
Abu Dhabi Government Chart of Accounts
77
Section 2 Chart of Accounts Listing
78
Abu Dhabi Government Chart of Accounts
Section 2 Chart of Accounts Listing
2.4: COST CENTRE LIST
The Cost Centre segment is based on the organisational structure of the entity and
allocates transactions to the designated work area with administrative responsibility within
each entity.
This segment supports effective financial management within an entity by enabling costs
and other transactions to be reported against the appropriate centre. Those particular work
areas are able to effective track financial flows for which they have responsibility. As a
general rule, the Cost Centre is targeted at functions in the third tier of operational
management within an entity, over which the Executive group and senior management has
ultimate responsibility.
By way of example, the following is an organisational structure showing Cost Centres at
the ‘Divisional’ level (e.g. Strategic Planning Division), shown as the third level of
management. Costs of Levels 1 and 2 of the organisation will be incorporated into the
Divisional level but may be included into their own cost centre for example within
Administrative Services in the Corporate services ‘Sector’:
(Source: Abu Dhabi Food Control Authority www.adfca.ae/ )
Abu Dhabi Government Chart of Accounts
79
Section 2 Chart of Accounts Listing
[Note: The following sample table of Cost Centre codes and descriptions is divided into
three parts for presentation purposes only. The first section is a representative sample of
cost centres which will most likely be common across all entities. Where these common cost
centres can be identified after discussions with departments, they will be allocated a fixed
4-digit code to be appended to the relevant entity code for identification within this 7-digit
field. In addition to these common cost centres, individual entities will be requested to
specify the remainder of their own cost centres, based on the definition included above. DoF
will supply the relevant codes for the descriptions provided.]
Certain codes have been reserved for overseas offices as shown at the end of the table
below. These codes and descriptions are be utilised by all entities with overseas offices
designated as cost centres and will be prefixed by the specific entity code of each relevant
entity (denoted below as ‘xxx ’.
Cost
Centre
xxx 0001
Description
General set up segment
Central Service Providers:
201 011
Budget Reserves
201 012
Central Treasury Accounts
Cost Centres reserved for common use – all Entities
Executive Management:
xxx 0110
xxx 0120
xxx 0130
Executive Management Office
Internal Audit Section
Strategic Planning Section
Support Services:
xxx 0210
xxx.0220
xxx 0230
xxx 0240
xxx 0250
xxx 0260
80
Examples
only
General Administration
Human Resources Management Section
Accounts and Financial Management Section
Data Processing Centre
Purchasing Section
Inventory Management Section
Abu Dhabi Government Chart of Accounts
Section 2 Chart of Accounts Listing
Cost Centre codes reserved - to be allocated to each Overseas Office
Previous
Code
Cost
Centre
Cost Centre
xxx.0535
xxx.0515
xxx.9535
xxx.9515
xxx.0536
xxx.0523
xxx.9536
xxx.9523
GCC Member Countries:
UAE Embassy - Bahrain
UAE Embassy - Kuwait
UAE Embassy - Oman (Muscat)
UAE Embassy - Qatar (Doha)
UAE Embassy - Saudi Arabia (Riyadh)
xxx.0510
xxx.0504
xxx.0501
xxx.0505
xxx.0522
xxx.0514
xxx.0511
xxx.9510
xxx.9504
xxx.9501
xxx.9505
xxx.9522
xxx.9514
xxx.9511
Other Arab Countries:
UAE Embassy - Egypt (Cairo)
UAE Embassy - Iraq (Baghdad)
UAE Embassy - Jordan (Amman)
UAE Embassy - Lebanon (Beirut)
UAE Embassy - Morocco (Rabat)
UAE Embassy - Sudan (Khartoum)
UAE Embassy - Syria (Damascus)
xxx.0530
xxx.0506
xxx.0520
xxx.0507
xxx.0534
xxx.0525
xxx.0513
xxx.0528
xxx.0532
xxx.0533
xxx.0502
xxx.9530
xxx.9506
xxx.9520
xxx.9507
xxx.9534
xxx.9525
xxx.9513
xxx.9528
xxx.9532
xxx.9533
xxx.9502
Asian and Oceania Countries:
UAE Embassy - Australia (Canberra)
UAE Embassy - China (Beijing)
UAE Embassy - India (New Delhi)
UAE Consulate - India (Mumbai)
UAE Embassy - Iran (Tehran)
UAE Embassy - Japan (Tokyo)
UAE Embassy - Pakistan (Islamabad)
UAE Embassy - Philippines (Manila)
UAE Embassy - Singapore
UAE Embassy - Thailand (Bangkok)
UAE Embassy - Turkey (Ankara)
xxx.0526
xxx.0509
xxx.0521
xxx.0508
xxx.0519
xxx.0503
xxx.0524
xxx.0518
xxx.0517
xxx.0512
xxx.0516
xxx.9526
xxx.9509
xxx.9521
xxx.9508
xxx.9519
xxx.9503
xxx.9524
xxx.9518
xxx.9517
xxx.9512
xxx.9516
European countries:
UAE Embassy - Austria (Vienna)
UAE Embassy - Belgium (Bruxelles)
UAE Embassy - France (Paris)
UAE Consulate - Germany (Bonn)
UAE Consulate - Germany (Munich)
UAE Embassy - Greece (Athens)
UAE Embassy - Italy (Rome)
UAE Embassy - Russia (Moscow)
UAE Embassy - Spain (Madrid)
UAE Consulate - Switzerland (Geneva)
UAE Embassy - United Kingdom (London)
xxx.0529
xxx.0527
xxx.9529
xxx.9527
Americas:
UAE Embassy - Canada (Ottawa)
UAE Embassy - USA (Washington)
xxx.0531
xxx.9531
African Countries:
UAE Embassy - South Africa (Pretoria / Johannesburg)
xxx.0551
xxx.0552
Other Agents:
NBAD - London
NBAD - Paris
xxx.0551
xxx.0552
Abu Dhabi Government Chart of Accounts
81
Section 2 Chart of Accounts Listing
82
Abu Dhabi Government Chart of Accounts
Section 2 Chart of Accounts Listing
2.5: ACTIVITY LIST
The Activity segment allocates costs and other transactions and balances against the various
services or outputs provided by the entity or organisation. ‘Activity’ is generally defined in
terms of outputs produced by an entity – whether they are goods produced or, more normally
in government, services provided - either to the government itself (e.g. financial and policy
advice) or to the public at large (e.g. education services). The elements in this segment are
framed and defined within the development phase of the annual budget and the information is
used to inform management and government on how funds have been utilised. This segment
supports the budget framework and government decisions.
Activity Code
Description
0 000
7 701
7 702
7 703
7 704
7 705
7 706
7 707
7 708
7 709
7 710
7 711
7 712
7 713
7 714
7 715
7 716
7 717
7 718
7 719
7 720
7 721
7 722
7 723
7 724
No activity
Budget Preparation & Execution
Policy & Fiscal Management
Financial Management & Reporting
Customs Security
Customs Affairs
Culture
Heritage
Antiquities
Regulate Municipal Affairs
Public Health
Town & Urban Planning
Municipal Services
Infrastructure
Zoological Park Management
Public Transport Services
Regulate Air Transport
Regulate Marine Transport
Roads & Bridges Services
W&E Sector Supervision
Charity & Social Work
Review and Execute Judgments
Authentication and Ratification
Research & Studies
Protocols
7 725
7 726
7 727
7 728
7 729
7 730
7 731
7 732
7 733
7 734
7 735
Social Support
Legislation & Policy Formulation Support
Career Excellence
HR Strategy
Institutional Performance Development
Training & Development
Governance
Provide Support for EC
Performance management
Legislation & Policy Formulation
Administration of State Affairs
Abu Dhabi Government Chart of Accounts
Department (1)
011
012
012
012
013
013
018
018
018
040
042, 44, 48
042, 44, 48, 21
042, 44, 48
042, 44, 48
047
051
051
051
051
061
076
083
083
101
031, 121, 041, 111, 101
031, 121, 041, 111, 101,
2010200, 201
162
172
172
172
172
172
192
192
192
201
83
Section 2 Chart of Accounts Listing
Activity Code
7 736
7 737
7 738
7 739
7 740
7 741
7 742
7 743
7 744
7 745
7 746
7 747
7 748
7 749
7 750
7 751
7 752
7 753
7 754
7 755
7 756
7 757
7 758
7 759
7 760
7 761
7 762
7 763
7 764
7 765
7 766
7 767
7 768
7 769
7 770
7 771
7 772
7 773
7 774
7 775
7 776
7 777
7 778
7 779
7 780
7 781
7 782
Notes:
1
84
Department (1)
Description
Environment Protection
Protection of Animals & Birds
Forestry Management
Amiri Transportation Services
Commercial Affairs
Policy & Legislation
Economic Planning
Business Development & Promotion
Financial & Operational Audit
Training & Rehabilitation
Recruitment Support
Contribute to the Development of Western Region
Protect Vital Facilities
Regulate The Health Sector
Disease Prevention
IPC
Manage Hospitals and Clinics
Comprehensive Human Needs
Care for Special Needs
Care for Minors
D&A Education and Prevention
D&A Treatment
D&A Rehabilitation
Regulate Tourism
Promote Tourism
Develop Tourism
School Education
Vocational Education
Higher Education
Crime Control
Investigate Crime
Security & Safety
Ancillary Services
Regulate Islamic affairs
Prevention & Safety
Fire & Rescue Services
Investigation & Prosecution
Naturalization
Residency
Passport Control
Regulate Sports & Cultural Clubs
Assist Economic Growth
Religious & Heritage Support
Environmental & Health Support
Food Control
Agriculture & Animal Control
Enable e- government
204
204
204
205
211
211
211
211
231
244
244
245
247
251
251
251
257
262
262
262
263
263
263
271
271
271
272, 201
272
272
432
432
432
432
501
505
505
508
561
561
561
2480200
1920400
2010200
2010200
2710200
2710200
1920500
Denotes current Department or Authority designation. The Departments entitled to use each
activity code will remain as above and are identified as part of the CoA business rules.
Abu Dhabi Government Chart of Accounts
Section 2 Chart of Accounts Listing
2.6: PROJECT MODULE
The Project Module is a separate application (sub-ledger) within the Financial Management
System and is mandatory for all capital projects and for current spending against Strategic
Initiatives for which funding has been allocated in the annual budget. A 10-digit project code
defines each project and these codes will be established and allocated by the Department of
Finance when the budget allocation has been approved for each project or Initiative. All such
spending must be allocated Budget Category code 2 ‘Development initiatives and Capital
projects’ for processing to the General Ledger in order to successfully pass budget control
points (refer to Business Rules in Section 4). The system will reject journals coming from
the project module if spending is assigned to any other Category code.
Project expenditure in summary form is updated in the General Ledger to designated natural
accounts according to an established template. These templates for data entry are established
at the time of creation of a project, although standard input templates are available, and their
use is encouraged. Budget control points are also established against individual projects,
both within the current year and across years for multi-year projects.
General capital purchases which are not projects will be processed through Accounts
Payable in the normal way, using Budget Category 1 ‘Current Operations’.
Use of the Project Module for defined capital projects and Strategic Initiatives is mandatory
for all users because of its flexibility and its ability to capture significant amounts of
discretionary data through standard functionality which cannot be accommodated within the
General Ledger. For example, it allows tracking and management of budgets against
multiple account lines against current year and also over several years for multi-year
projects.
The following features are provided in the basic project template:
· Identification of the project (including subsets to a further two levels);
· Location;
· Multi-year budgets including total end cost (TEC);
· Current year budget;
· Validation control over contract value (price) and various types of payments and
recoveries which are required to be made to the contractor in accordance with the
terms of the contract agreement. These include, but are not limited to contract
advances, progress payments, contract retention and penalty payments. Validation
control can be as complex or as simple as the project and user dictates;
· Interface with the Accounts Payable module for processing of payments (full
account string specified);
· Interface with the General Ledger Module for accounting purposes (full account
string specified).
Additional user-defined specifications for individual projects is easily accommodated within
the module, ranging from simple projects to full-blown project management of major
projects.
Abu Dhabi Government Chart of Accounts
85
Section 2 Chart of Accounts Listing
Project Code Structure
The 10-digit project code allows for the recording of certain information within the code
itself, where it is considered relevant:
Note that this structure is a guide only and mirrors the existing conventions for current
projects. It will apply to those ‘live’ projects being transferred from the old system to the
new one, but should be taken as a guide for codes for future projects.
XXX XXXX XX X
First 3 digits
define
the
entity.
Next 4 digits
are the main
project
identifier
Next 2 digits
enable
identification
of
subprojects
Last digit identifies
whether a contractor
or consultant (if
applicable)
Project Code List
It is not practical to include a list of project codes in this Chart of Accounts, since each code
will be unique and specific to a particular entity and project. Project codes are allocated and
entered firstly in the DoF budgeting system at the time when Projects or Strategic Initiatives
are approved in the annual budget.
86
Abu Dhabi Government Chart of Accounts
Section 3:Natural Account Data Definitions
SECTION 3: NATURAL ACCOUNT DEFINITIONS
NATURAL ACCOUNT – DATA DEFINITIONS
Account
Number
1011.xx
1012.xx
1013.xx
1014.xx
1015.xx
1019.xx
1020.xx
1021.xx
ACCOUNT Description
ASSETS:
S
Current Assets:
S
Assets that would, in the ordinary course of business, be consumed or converted into
cash within 12 months after the end of the latest reporting period, fall into this category.
Assets are defined as service potential or future economic benefits controlled by the
entity as a result of past transactions or other past events.
Financial Assets:
A financial asset is any asset that is cash; an equity instrument of another entity; a
contractual right to receive cash or another financial asset from another entity; or to
exchange financial assets or financial liabilities with another entity under conditions that
are potentially favourable to the entity.
Cash & cash equivalents:
Cash comprises cash on hand, monies held in bank accounts, cash in transit and demand
deposits. Cash equivalents are short-term (typically less than 3 months), highly liquid
investments that are readily convertible to known amounts of cash and which are subject
to an insignificant risk of changes in value.
Cash on hand and in transit:
Represents cash in the form of notes and coins in the immediate possession of a public
sector entity or in transit between the entity and another entity or a bank. Cash can be
any designated currency but is reported in its annual report in the presentation (usually
functional) currency of the entity.
Cash holdings - with collectors
Cash holdings - in bank vaults (for special purpose)
Cash holdings - Trust funds
Cash holdings - Imprest floats for general purpose (replenishable)
Cash holdings - Imprest floats for special purpose (non-replenishable)
Cash in transit
Current / Call Deposit - Bank accounts:
Contains cash lodged with a financial institution either in AED or a designated foreign
currency that can be readily accessed at the investor's option (i.e. on demand or at
relatively short (24 hours) notice).
Main Bank account:
Cash lodged with the main AD bank account either in AED or a designated foreign
currency. Individual bank accounts are in one of the nominated currencies corresponding
to the currency codes listed in Appendix 1.
Bank/Account No.1
S
S
P
P
P
P
P
P
S
Sample
A complete data dictionary is in the process of finalisation.
Abu Dhabi Government Chart of Accounts
S
87
S
P
Section 3 Data Definitions
88
Abu Dhabi Government Chart of Accounts
Section 4: General Ledger Business Rules
SECTION 4: GENERAL LEDGER BUSINESS
RULES
The Business Rules applying to the General Ledger will be updated for the new release of Financial
Management System These high level rules are effective from implementation date. The purpose of
this document is to formalise the actions that may be performed on the Ledger system to ensure sound
data control and integrity.
[Note: This section will be completed and circulated to all users of the system when implementation
is at the ‘go live’ stage.
Appropriate training will be provided as part of the implementation.]
Abu Dhabi Government Chart of Accounts
89
Section 4: General Ledger Business Rules
The following is an example only of the format and likely content of the new
Business Rules.
The major changes to the General Ledger Business Rules are as follows:
·
Establishment of Budget Categories.
The introduction of Budget categories will ensure that accrual transactions are charged to an
appropriate Category. Category 0 will only be used to capture information relating to non-cash
(accrual) transactions. The Business Rules specify which Natural Accounts can be used with each
Category.
·
Transfers between Departments are transacted under the appropriate Revenue and Expenditure
Accounts (Business Rules Part 4).
·
A procedural rule has been established to ensure that each Budget Category must balance in total
in journal.
·
Procedural rules for the use of Budget Category numbers in the rollover of Natural Accounts at
the end of financial year (Business Rules Part 4).
·
Formalising other existing Business Rules not specified in the previous Business Rules
document.
90
Abu Dhabi Government Chart of Accounts
Section 4: General Ledger Business Rules
ENTITY WITH NATURAL ACCOUNT
1.1. Only Entities which deal with the Treasury Single Account (TSA) should use Taxation
Revenue Accounts.
Entity
From
To
Exclude
Account
From
To
1.2. Accounts 1081.xx to 1089.xx Sub-bank Account for processing, is only valid for the
Department of Finance (DoF). Other entities will not transact in this Account but should use
Accounts 1041.xx to 1049.xx instead.
Entity
Include
Account
1.3. xxxxx
Entity
From
To
Abu Dhabi Government Chart of Accounts
Exclude
Account
From
To
91
Section 4: General Ledger Business Rules
ENTITY WITH BUDGET CATEGORY
Error Message: Invalid Budget Category for this Entity
1.4. Budget Categories (1 – 3) can only be used to record transactions for which there is an
authorised Budget allocation.
Entity
From
To
Exclude
Budget
Category
From
To
1.5. Revenue Category 4 can only be used by Entities where revenue collected on behalf of the
Emirate is paid into the TSA.
Entity
From
92
To
Include
Budget
Category
From
To
Abu Dhabi Government Chart of Accounts
Section 4: General Ledger Business Rules
NATURAL ACCOUNT WITH BUDGET CATEGORY
Error Message: Invalid Account for this Budget Category
1.6. Bank Accounts 1081.45 and 1088.xx must not be charged to Budget Category 0.
Account 1011.xx (Cash on Hand and in transit) must be charged to Budget Category x.
Account
From
To
Exclude
Budget
Category
From
To
1.7. The only Revenue Account to be used with Budget Category 1 is Revenue Account xxx xxx.
Account
From
To
Exclude
Budget
Category
From
To
1.8. Operating expenditure cannot be designated as -------- .
Account
From
To
Abu Dhabi Government Chart of Accounts
Exclude
Budget
Category
From
To
93
Section 4: General Ledger Business Rules
Procedural rules
·
·
·
·
·
Contributions from Government for approved capital projects will be credited to “Capital grants
revenue” Account xxx xxx, Budget Category 2.
Equity Accounts xxx010-xxx 020 can accept credits only.
Revaluations of Property, plant and equipment must only be done with approval from DoF.
Transactions between Departments should be recorded against the relevant Revenue/Expenditure
Accounts e.g. xxx600 and xxx110 in the case of Interest and xxx010 and xxx010 for Grants.
Inter-entity clearing accounts xxx900 and xxx800 will be used for these transfers.
Entities will recognise Revenue (including Capital) Contributions from government on a daily
basis:
Dr Bank Account
Cr Revenue Account.
Special Provisions applying to the end of a financial year:
·
Accounts xx0010 and xxx195 will roll over to Account xxx000 at the beginning of the financial
year.
·
Opening balances in respect of Budget Categories 1-3 (Balance Sheet Accounts) will be reflected
against Budget Category 0.
·
Inter-entity Accounts xxx001 – xx099 will be rolled into Account xxx000 at year end.
·
Balance Sheet Accounts are to be rolled over at the end of financial year, as shown below:
Budget
Category
0
1
2
3
94
Requirement
Rolls to Budget Category 0
Balance Sheet items roll to Budget Category 0.
4
Rolls to Budget Category x
xx
Rolls to Budget Category x
Abu Dhabi Government Chart of Accounts
INTERNATIONAL PUBLIS SECTOR ACCOUNTING STANDARDS
IPSAS 1—Presentation of Financial Statements
IPSAS 2—Cash Flow Statements
IPSAS 3—Accounting Policies, Changes in Accounting Estimates and Errors
IPSAS 4—The Effects of Changes in Foreign Exchange Rates
IPSAS 5—Borrowing Costs
IPSAS 6—Consolidated and Separate Financial Statements
IPSAS 7—Investments in Associates
IPSAS 8—Interests in Joint Ventures
IPSAS 9—Revenue from Exchange Transactions
IPSAS 10—Financial Reporting in Hyperinflationary Economies
IPSAS 11—Construction Contracts
IPSAS 12—Inventories
IPSAS 13—Leases
IPSAS 14—Events after the Reporting Date
IPSAS 15—Financial Instruments: Disclosure and Presentation
IPSAS 16—Investment Property
IPSAS 17—Property, Plant and Equipment
IPSAS 18—Segment Reporting
IPSAS 19—Provisions, Contingent Liabilities and Contingent Assets
IPSAS 20—Related Party Disclosures
IPSAS 21—Impairment of Non–Cash Generating Assets
IPSAS 22— Disclosure of Information about the General Government Sector
IPSAS 23—Revenue from Non-Exchange Transactions (Taxes and Transfers)
IPSAS 24—Presentation of Budget Information in Financial Statements
IPSAS 25—Employee Benefits
IPSAS 26—Impairment of Cash-Generating Assets
IPSAS 27—Agriculture
IPSAS 28—Financial-instruments-Presentation
IPSAS 29—Financial-instruments-Recognition and measurement
IPSAS 30—Financial-instruments-Disclosures
IPSAS 31—Intangible assets
Abu Dhabi Government Chart of Accounts
95
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