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Chart of Accounts
The Government of the Virgin Islands
Treasury Department
Ministry of Finance
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GOVERNMENT OF THE VIRGIN ISLANDS – CHART OF ACCOUNTS I. Introduction
A. Purpose of the Chart of Accounts B. Structure of the new Chart of Accounts C. Relationship to GFS 2001 and the primary reports of government D. Thresholds for Capitalisation E. Relationship between the old CoA and the new CoA
(temporary section to be deleted in 2014) II. Fund Segment III. Organisation (Consolidated Fund) Segment IV. Projects (Development Fund) V. Economic Segment ASSETS LIABILITIES FUND BALANCES REVENUE EXPENSES VI. Location Segment VII. Functional Segment VIII. Source of funds Segment
Appendix A Examples of Typical Entries using the Chart of Accounts Appendix B Mapping the Old Accounts to the New Accounts
(temporary section to be deleted in 2014) REVENUE RECURRENT EXPENSES Constitutionally Established Governor’s Group Premier’s Office Ministry of Finance Ministry of Natural Resources and Labour Ministry of Education, Culture and Youth Affairs Ministry of Health and Social Development Ministry of Communication and Works Administrative CAPITAL PROJECTS
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I. Introduction A. Purpose of the Chart of Accounts (CoA) The International Federation of Accountants defines a Chart of Accounts (CoA) as: “a systematic coding system for the classification and coding of transactions and events within the accounting system.” It is the key that lets any reader find any information about any financial transaction [or any set of them]. It has been described as the financial records equivalent of the Dewey Decimal system that public libraries the world over have used to file non-fiction books by author, subject, etc. The objective of the CoA is to provide financial information for multiple uses both within and outside government. The classification system includes separate segments that identify source of funds, organisation, and economic object, and this account structure is incorporated into budgeting and accounting operations to provide consistent information. In the same way anyone can ask a librarian to find a book by knowing either subject or author, any citizen or other user of the CoA can find the information they seek to know about BVI finances by who spent it, what it bought, what type of government aim was served, if any donor was involved, etc. Each transaction is recorded once, yet becomes available for multiple types of analysis because of the uniform application of this multi-segmented Chart of Accounts. The CoA (the entire account structure) provides the framework for financial planning, resource allocation, management control, accounting, reporting and evaluation of government operations. The CoA is the means by which all financial transactions are coded and recorded within the government accounting system (JDE). Each code has a unique definition so that anyone recording transactions or reviewing reports will uniformly understand transactions. To assure that all staff dealing with financial matters can handle the various classification elements and codes, they are included in this manual, and training will be given periodically. Any changes to the CoA will be handled in a transparent and uniform manner [also explained later in the document and training]. The CoA further represents a systematic approach to classifying all financial stocks and flows. It is a mechanism through which financial information is captured, processed and reported on, and will:
• allow the capture of high level expenditure/revenue information for appropriation control;
• allow the capture of detailed expenditure/revenue information for management/internal control and audit purposes;
• provide a framework for recording and reporting on other financial stocks and flows such as assets and liabilities;
• facilitate the production of predefined reports for a variety of user requirements; • facilitate the production of user-defined reports as required; • allow international comparison; • facilitate the production of consolidated and detailed reporting; and • support strategic planning and results-based analysis.
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The development of the new CoA is necessitated by the need for reliable, complex, timely reports on BVI’s financial status as well as the need for fiscal control in budget execution. Implementation is optimal now because the software system that is used to keep BVI’s financial records is being upgraded.
With the use of the new CoA, the software will:
• Provide information in a summarized form for presentation in Public Accounts; • Meet Ministry of Finance and other central agencies’ requirements for uniformed
classifications of data on a government-wide basis; • Provide detailed information at the Ministry level; and • Comply with Cash-Basis International Public Sector Accounting Standards (IPSAS);
and Government Finance Statistics Manual 2001 developed by the International Monetary Fund (IMF).
There are a number of core principles for the effective development, implementation and maintenance of the CoA:
Comprehensiveness. The CoA should be comprehensive enough to capture all the required/relevant information. The budget classifications should be embedded in (or harmonized with) the government’s accounting classifications– the accounting and reporting system should be the primary source of financial information for reporting on budget execution. The accounting and reporting system will, by its nature, require additional classification and/or account detail to meet financial management needs and comply with accounting standards. This modern practice recognizes that budgets are estimates, thus proposing future expenditures at too detailed a level is spurious accuracy, adding no policy advantage and requiring that budget execution efforts focus on numerous minor adjustment approvals, rather than managing for results.
Granularity. The segments and sub-segments of the CoA should be designed to facilitate many possible (different) combinations of data elements necessary for control and reporting purposes. Each segment should have sufficient detail to meet all control, accountability, management, and reporting needs for all stakeholders.
Mutual exclusiveness. The attributes of CoA segments should be defined in a way to make them mutually exclusive and avoid confusion in transaction posting and reporting.
Non-redundancy. When the purpose of a segment is solely reporting rather than control during the expenditure process, there is no need for an independent segment in the COA if the related information could be derived from another segment. Where there are multiple classifications, it can be useful to explore the relationships between those classifications. For example, the requirements of the Classifications of the Functions of Government (CoFoG), an international classification system developed by the UN, can be derived from the organisational classification.
Internal consistency. The logic applied in designing the hierarchical structure of CoA segments should be internally consistent. Using a consistent numbering system and structure helps to make the CoA user-friendly and will reduce the chance of coding errors.
Scalability. The CoA should allow flexibility for future additions and changes as far as possible. It should provide for capturing additional information in the future, particularly when such
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additional information has been anticipated/identified as part of an ongoing PFM reform program. Providing room for growth, change and future reporting requirements can help ensure a CoA will be relevant for a long period of time and is able to cope with the changing needs of the business environment, regulatory requirements and reporting obligations. A CoA with a well-designed structure and open account range can accommodate future legal and business requirements.
A Unified framework. Individual accounting units are allowed certain flexibility in developing their own specific account codes at a more detailed level. However, the CoA should be unified to ensure that, at a minimum, the information at the aggregate level uses the same accounting classification.
Future changes to the CoA must ensure adherence to the principles defined above. To this end, control over the CoA, including changes, will be the responsibility of the Accountant General who will ensure that any changes are implemented with these principles in mind. A schedule and requirements will be developed as will training and clarity about when change suggestions are invited. It is important to note that the CoA should remain relatively stable, but change whenever not doing so would cause confusion or misrepresentation.
B. Structure of the new Chart of Accounts Structure of the Chart of Accounts
Fund
Organisation (Consolidated
Fund) Economic Location Function Source of funds
MMDDCCCC
8 digits
FFFFF 5 digits
Project (Development
Fund) COOIAA 6 digits
ID 2 digits
FFS 3 digits
TDD 3 digits
MMMPPCC 7 digits
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Hierarchical Relationships within the CoA: Lowest Level Budget Control
The above table shows the hierarchy relating to each segment of the CoA. Only four segments are coded by users. These are: 1) Fund, 2) Organisation, 3) Project (Development), and 4) Economic. Location, Function and Source of funds are segments derived through mapping tables based on their relationships to other segments. The yellow boxes denote the level of each segment at which budget control takes place. These are hard cash controls, i.e. the budget control established cannot be exceeded. For additional expenditure to occur, explicit approval is required through either a virement approval by the Ministry of Finance (MoF) or an advance warrant. In either case, the budget amount will be increased to reflect the higher level of approval. When recording information in the accounting system, this must always occur at the lowest level of each segment. This is because all the higher levels are derived from the information captured at the lowest level. It is not possible to derive information at a lower level than the posting level, because there is no way to determine how it should be broken down. This is commonly referred to as the level transactions are posted to the general ledger. The green boxes show the lowest level of each segment used to record transactions in the accounting system. Purpose of Each Segment: Fund – A one-level segment which supports the existing statutory funds. Most government revenues will be allocated to one fund – the Consolidated Fund. Consequently, this will be the default fund within the accounting system. Where other funds are required, generally within the
Level Fund Organ.
Project (Developme
nt Fund)
Economic
Location Function
Source of funds
1 Fund (FFFFF)
Ministry (MM)
Ministry (MMM)
Class ( C )
Island (I)
Function (FF)
Type (T)
2 Department (DD)
Project (PP)
Object (OO)
District (D)
Sub-Function
(S)
Development Partner
(DD)
3 Component (CCCC)
Component (CC)
Intermediate Reporting
Level (I)
4 Account (AA)
5 digits 8 digits 7 digits 6 digits 2 digits 3 digits 3 digits
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development fund, structures will be put in place to properly record the receipts and payments for each fund. Organisation – A three-level segment describing the budget entities in government. Each ministry is divided into departments and, where appropriate, departments may be further divided into separate components. Current organization structures are used. If/when organisational structures change, this must be coordinated with the Controller of the CoA. The organisation segment in the Consolidated Fund may be four-digits or eight-digits long (only where a Component is used). Project – A segment used only for those activities that are separately funded in the budget or by external sources to meet a specific objective. Projects normally have a finite life and a budget defined at the commencement of the project. Projects will be executed under the Development Fund, and will be capital in nature. Projects may have multiple sources of financing. Economic – A four-level segment and the main link between budgeting and accounting. Level one denotes the class of the segment (eg. Assets, Liabilities, Revenues or Expenses). Level two is the object code. Level three is an intermediate reporting level used to produce additional consolidated reports for groups of accounts, and Level four is the level of the posting account, the most detailed level required. Location – A geographical segment derived through a mapping table which is defined according to the location of the specific departments, units and/or projects in the organisational segment. Function – A segment based on the GFS 2001 CoFoG. This segment is also derived through a mapping table which is defined according to the specific departments and units in the organisational segment. Source of funds – A two-level segment which allows budget entities to control and report on external financing from development partners. This segment is also derived through a mapping table. The source of funds is divided into loans and grants in the Development Fund, and then further divided into specific development partners (eg. a grant from the Caribbean Development Bank (CDB)). C. Relationship to GFS 2001 and the Primary Reports of Government What is GFS 2001? Developed by the IMF, the Government Financial Statistics (GFS Manual) provides a uniform way to classify government financial stocks and flows. While it is an accrual-based structure, it is readily applicable to all countries irrespective of whether they report on a cash, modified accrual or full accrual basis. Why is the economic segment based on GFS 2001? Designing a country’s new CoA according to GFS 2001 is a useful way of providing a format for producing the major reports required in budgeting and accounting, including: reporting against the government budget, fiscal balance report, and a cash-based financial statement which also accords with international public sector accounting standards (IPSAS).
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The Structure of the Economic Segment and Reporting
The above overall structure of the economic segment of the CoA facilitates the Virgin Islands’ reporting requirements. In relation to a well-formulated government budget, the Territory first estimates its Revenues, then develops a plan for its Recurrent (Expenses) and Capital spending (Non-financial assets). This allows the calculation of the Government’s surplus or deficit (coverage of revenues over recurrent and capital spending). The Virgin Islands finances its deficit (or uses its surplus) through consumption of its financial assets (e.g. cash in bank) or through borrowing. Thus, when we add these two classes (as per the diagram) the above format of the economic segment is effectively also the structure of the Government’s budget. It is also the structure of the fiscal balance report – where the Territory tracks its performance against its surplus or deficit targets – and also provides the basis for a cash flow financial statement, which is structured with the components: Operating (revenues and expenses), Investing (non-financial assets) and Financing cash flows (financial assets and liabilities). A cash-flow financial statement will be the primary report including annually in accordance with the cash based IPSAS from 2013 onwards. D. Thresholds for Capitalisation The following are the thresholds at which items are capitalised (treated as Non-financial Assets):
Economic Object Threshold for Capitalisation Major Equipment
$15,000 or above
Furniture, Fixtures and Fittings
$15,000 or above
Repairs and Maintenance
$10,000 or above
Where these items are below the threshold for capitalisation, they are to be expensed, using the appropriate Expense economic codes in the Chart. Where they are at or above the threshold, they are considered Assets, and should be recorded using the appropriate Asset codes in the Chart.
1 Revenues
1 Assets
2 Liabilities
3 Fund Balances
4 Revenue
5 Expenses
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E. Relationship between the old CoA and the new CoA As indicated above, the new structure of the CoA enhances capacity to report against the budget and to produce financial statements in accordance with international standards. This represents an improvement over the old CoA which did not fulfil many of the principles in CoA design previously mentioned. Possibly the single most important issue with the old CoA was the fact that not all government spending was recorded on the basis of its economic nature, which in turn has undermined the capacity of the Territory to undertake effective economic and statistical analysis. A table mapping the old CoA economic segment to the new CoA is at Appendix B. In many cases, the mapping shows that there is either a one-to-one or many-to-one relationship between the old structure and the new. However, where an old account was not economic in nature, instead reflecting a unit, activity or project, these accounts have been removed or located in another segment, and each Ministry and Department is now required to record the expenditure according to its economic nature (located in the economic segment of the new CoA).
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II. Fund
Fund Fund(FFFFF)
5 Digits
This is a one-level, five-digit segment that captures information on the statutory funds. The government’s statutory funds are represented.
01000 Consolidated Fund 02000 Development Fund 03000 Contingency Fund 04000 Emergency/Disaster Fund 05000 Transport Network Improv. (TIF) 06000 Debt Service Fund 07000 Loan Revolving Fund (Pub. Off) 08000 Pension Fund 09000 Reserve Fund 11000 Dormant Accounts Fund 12000 Government Trust Account Fund 13000 Repairs and Renewals Fund 14000 Special Deposits Fund
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III. Organisation (Consolidated Fund) Segment Organisation
Ministry (MM)
Department (DD)
Component (CCCC) 8 digits
This three-level, eight-digit segment defines the budget entity and subordinate organisational structures in each budget entity, as they currently exist. The first level relates to Ministry, with each Ministry broken down into Departments and, in some cases, Departments are further broken down into Components. Codes for Components from 1000 to 2999 are Spending Units, while codes from 3000 to 9999 are activities or other sub-items. For general transactions or where a Department does not require a breakdown into Components, transactions are coded to the four-digit Department code.
Ministry Department Component
10 Constitutionally Established Bodies 10 00 Constitutionally Established Bodies 11 01
House of Assembly
11 01 3000 BVI/USVI Conference-Friendship
12 02
Cabinet Office
12 02 3001 Computerization
13 03
Off. of the Dir. of Pub. Pros.
14 04
Complaints Commission
14 04 3001 Computerization
15 05
Office of Reg. of Interests
16 06
Human Rights Commission
17 07
Audit
20 Ministries and their Departments 21 Governor's Group 21 08
Governor
21 08 3002 Old Government House
21 08 3003 Commission of Inquiry
21 09
Deputy Governor
21 09 3004 Boundaries Commission
21 09 3005 Public Sector Dev. Programme
21 09 1000 Elections Office
21 09 1001 Archives and Record Management
21 10
Department of Human Resources
21 10 3006 Health and Safety
21 10 3103 Service Recognition Programme
21 11
Training
21 11 3104 Training Expenses
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Ministry Department Component
21 12
Department of Disaster Manag.
21 12 3007 Work Programme Expenses
21 12 3008 Simulation Exercise
21 12 3009 Emergency Response
21 13
Supreme Court
21 13 3010 Court Expenses
21 13 3011 Upkeep of Judges' Residence
21 14
Civil Reg. and Passport Office
21 15
Magistracy
21 15 3010 Court Expenses
21 16
Commercial Court
21 17
Attorney General's Chambers
21 17 3013 Human Rights Commission
21 18
Police
21 18 1002 Detective Special Branch
21 18 1003 K9 Unit
21 18 1004 Forensic Laboratory
21 18 3014 Police Week
21 18 3015 Cadet Corps
21 18 3016 Investigations
21 19
Law Reform Commission
22 Premier's Office and Depts. 22 20
Premier's Office
22 21
BVI Shipping Registry
22 21 3017 Marine Services
22 21 3018 Shipping Registrations
22 21 3019 Safety at Sea Week
22 21 3020 Maintenance of Navig. Aids
22 21 3105 Red Ensign Conference
22 22
Development Planning Unit
22 22 3021 Statistical Expense
22 22 3022 Statistical Surveys
22 23
Immigration
22 23 3001 Computerization
22 23 3023 Repatriation
22 24
Information and Public Rel.
22 24 3024 Special TV Programmes
22 24 1006 Reprographic Unit
22 25
Town and Country Planning
22 25 3025 Development Control
22 25 3026 Development Planning Project
22 25 3001 Computerization
22 26
Trade and Consumer Affairs
22 26 3027 Development of Small Business
22 26 3028 Trade Shows
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Ministry Department Component
22 26 3029 Craft Alive
22 27
BVI International Finance Centre
22 28
BVI International Affairs Unit
22 28 1007 BVI London Office
23 Ministry of Finance and Depts. 23 29
Ministry of Finance
23 29 3030 Project Management Expenses
23 29 1008 SME-Regional Office
23 30
Customs
23 30 1003 K9 Unit
23 30 1009 Mobile Task Force
23 30 3031 International Customs Day
23 30 3032 CAPS (Customs Declaration Sys.)
23 31
Inland Revenue
23 31 3033 Revenue Assess. and Collect.
23 32
Internal Audit
23 33
Post Office
23 33 3034 Philatelic Bureau Expenses
23 33 3035 New Products and Services
23 33 3036 Express Mail Services
23 33 1010 Airport Cargo Unit
23 34
Treasury
23 35
Department of Info. Tech.
23 35 3001 Computerization
24 Ministry of NR&L and Depts. 24 36
Ministry of Nat. Res. and Labour
24 36 3037 Climate Change
24 36 3038 Anegada Lands Dev. Comm.
24 36 3039 Survey Expenses
24 37
Agriculture
24 37 3040 Agricultural Exhibitions
24 37 3041 Livestock Maintenance
24 37 3042 Eradication and Pest Control
24 37 1011 Virgin Gorda Substation
24 37 1012 Anegada Substation
24 37 1013 Paraquita Bay Expenses
24 37 1014 Abattoir
24 38
BVI Fishing Complex
24 39
Conservation and Fisheries
24 39 3043 Conservation Expense
24 39 3044 Emergency Response
24 39 3045 Water Quality Monitoring
24 39 3046 Lifeguard Services
24 40
Labour
24 41
Land Registry
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Ministry Department Component
24 42
Survey
25 Ministry of E&C and Depts. 25 43
Ministry of Education and Cul.
25 43 1015 BVI UNESCO
25 43 3047 Youth Dev. Programme
25 43 3049 Further Educ. Programme
25 43 3106 Youth Employment Programme
25 43 3107 Emerging Fellow Awards
25 43 3108 Special Needs Programme
25 44
Youth Affairs and Sports
25 44 3047 Youth Dev. Programme
25 44 3048 Sports Services
25 45
Education (Administration)
25 45 3049 Further Educ. Programme
25 45 3050 Examinations
25 45 3051 Local History Programme
25 45 3052 Alternative Cert. Programme
25 45 3053 Commonwealth Day Exp.
25 45 3054 Teachers' Training Prog.
25 45 3055 Reading and Literacy Prog.
25 45 3109 Accreditation
25 46
Education (Primary and Pre-Primary)
25 46 3056 Summer Programmes
25 46 3057 Interschool Activities
25 46 3058 Early Childhood Dev.
25 46 3059 Foreign Language Prog.
25 47
Department of Culture
25 47 3060 Cultural Activities
25 48
Education (Other Secondary)
25 48 3061 Sports and Interschool Activ.
25 48 1016 Technical and Vocational Inst.
25 49
Education (Elmore Stoutt High)
25 49 3061 Sports and Interschool Activ.
25 49 3062 Educational Initiatives
25 50
Library Services
25 50 3063 Outreach Programmes
25 50 3064 Library Services
25 50 3065 Library Automation
25 51
Prison
25 51 3066 Prison Op. and Maintenance
25 51 3067 Prisoner's Welfare
25 51 3068 Prisoner's Maintenance
25 51 3069 Beautification
25 51 3070 Prison Farm
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Ministry Department Component
26 Ministry of H&SD and Depts. 26 52
Ministry of Health and Social Development
26 52 3071 HIV and Sexual Health
26 52 3072 Drug Rehab. Prog.
26 52 3073 Drugs and Pharm. Prog.
26 52 3074 Public Health Prog.
26 52 1017 Office of Gender Affairs
26 52 1018 Environmental Health
26 53
Adina Donovan Home
26 53 3075 Home Operating Costs
26 53 3076 Recreation Activities
26 54
Solid Waste
26 54 3077 Public Awareness Prog.
26 54 3078 Beautification
26 55
Social Development Department
26 55 3079 Community Development
26 55 3080 Senior Citizen's Prog.
26 55 3081 Rainbow Children's Home
26 55 3082 Probation and Rehab. Serv.
26 55 3083 Job Placement Programme
26 55 3110 Assistance Grants
26 55 3111 Foster Care
26 55 3112 Disabled Facility
26 55 3113 Domestic Home Care
26 55 3114 Community Centres
26 55 3115 VG Elderly Home
27 Ministry of C&W and Depts. 27 56
Ministry of Comm. and Works
27 56 1019 Electrical Inspections Unit
27 56 1020 Apprenticeship Programme
27 56 1005 City Management Unit
27 57
Facilities Management Unit
27 58
Civil Aviation
27 59
Fire Services
27 60
Water and Sewerage
27 60 3084 Water Connections
27 60 3085 Water Quality Mon.
27 60 3086 Maint. of Water and Sew. Sys.
27 60 3087 Survey Investigations
27 60 3088 Rural Water Supplies
27 60 3089 Maint. of Sew. Sys. CGB
27 60 3090 Leak Detection
27 60 3116 Purchase of Desalinated Water
27 61
Department of Motor Vehicles
27 62
Public Works
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Ministry Department Component
27 62 3091 Maint. Roads/Bridges-VG/Aneg
27 62 3092 Maint. of Roads/Bridges
27 62 3093 Maint. of Drains/Ghuts
27 62 3094 Stores Overhead Expenses
27 62 3095 Workshop Operations
27 62 3096 Special Works Programme
27 63
Telephone Services Management
27 63 3097 Technical Support
27 63 3098 Telecommunication Expenses
40 Administrative 41 Pensions and Gratuities 41 00 Pensions and Gratuities
41 00 3099 Pensions and Gratuities
42 Miscellaneous 42 00 Miscellaneous
42 00 3100 Miscellaneous
43 Public Debt 43 00 Public Debt
43 00 3101 Public Debt
44 Contributions to Fund 44 00 Contributions to Fund
44 00 3102 Contributions to Fund
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IV. Projects (Development Fund) Project
Ministry (MMM) Project (PP)
Component (CC) 4 digits
The project segment (Development Fund) is a seven-digit, three-level segment. This segment is used to allocate a unique number or identifier to each capital project. These projects may be funded by internal or external sources, through development partners or a public private partnership (PPP), or be a combination of internal and external funding. This segment allows each project budget to be defined, financing to be quarantined, and for the accounting system to provide specific reports for each project separately (or collectively if required). Certain projects are further broken down into Components: eg. Governor’s Group Development Projects includes Archives Repository and Renovation to Government Properties.
Ministry Project 321 Deputy Governor
321 0100 Police Infr. and Development 321 0200 Police Equipment 321 0300 Governor's Group Dev. Proj. 321 0301 Archives Repository 321 0302 Renov. to Government Prop. 322 Premier's Office 322 0100 Queen Elizabeth II Park (CFB) 322 0200 Culinary Arts Centre 322 0300 Tourism Infrastructure Development 322 0400 National Addressing System 322 0500 Premier's Development Projects 322 0501 Historic Sites 322 0502 Basketball Court - 2nd District 323 Ministry of Finance 323 0100 Post Office Infr. Dev. (CFB) 323 0200 Post Office Infr. Dev. (Local) 323 0300 Customs Infrastructure Development 324 Ministry of Nat. Res. and Labour 324 0100 TB Lettsome International Airport (Loan) 324 0200 Brandywine Bay Beach Development 324 0300 Purchase of Land 324 0400 Agriculture Infrastructure Development 324 0401 Greenhouses 324 0402 Virgin Gorda Substation 324 0500 Fishing Industry Development 324 0501 Fisheries Project Anegada 324 0600 MNR&L Development Projects 324 0601 East End/Fat Hog's Bay Harbour Development 324 0602 Lifeguard Tower/Facilities 324 0603 TB Lettsome International Airport (Local) 324 0604 Special Projects
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324 0605 Beach Development 325 Ministry of Education and Culture 325 0100 Schools Rehab - Improvements 325 0101 Technical Vocational School 325 0102 Elmore Stoutt High School 325 0103 Willard Wheatley Primary School 325 0200 AO Shirley Recreation 325 0300 Greenland Playing Field 325 0400 ME&C Dev Proj 325 0401 VG Recreational Park 325 0402 Territorial Basketball Courts 325 0403 Anegada Recreational Park 325 0404 BFEC Recreational Park 326 Ministry of Health and Social Development 326 0100 New Hospital (Loan) 326 0200 New Hospital (Local) 326 0300 Adina Donovan Home 326 0500 BVI Services 326 0600 Social Housing 326 0700 MHSD Dev. Proj. 326 0701 Jost Van Dyke Helipad 326 0702 Iris Oneal Polyclinic 326 0703 Community Clinics 327 Ministry of Communications and Works 327 0100 National Sewerage Proj (BPPR) 327 0200 Road Infrastructure (CDB) 327 0300 National Sewerage Proj (CFB) 327 0400 Road Construction (CFB) 327 0401 Road Construction District 1 327 0402 Road Construction District 2 327 0403 Road Construction District 3 327 0404 Road Construction District 4 327 0405 Road Construction District 5 327 0406 Road Construction District 6 327 0407 Road Construction District 7 327 0408 Road Construction District 8 327 0409 Road Construction District 9 327 0500 Civil Works Mitigation (CFB) 327 0501 Civil Works District 1 327 0502 Civil Works District 2 327 0503 Civil Works District 3 327 0504 Civil Works District 4 327 0505 Civil Works District 5 327 0506 Civil Works District 6 327 0507 Civil Works District 7 327 0508 Civil Works District 8 327 0509 Civil Works District 9 327 0600 Road Construction (TNIF) 327 0700 Road Infrastructure (TNIF) 327 0701 Road Infrastructure - Local Component 327 0702 Road Infrastructure - All Other Works 327 1900 Civil Works Mitigation
327 2000 MC&W Development Projects
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328 Miscellaneous 328 0100 CDB Share Capital 328 0200 CDB SDF Assessment 328 0300 Special Projects
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V. Economic Segment This four-level, six-digit segment captures information on the economic nature of transactions (e.g. what money is spent on or received for). The structure of the classification is based on GFS 2001 and has a strong alignment to generally accepted accounting concepts. It answers the most basic types of questions about what money buys [wages, good and services, grants or contracts, capital] and where money comes from [tax, fees, donations, loans]. This structure allows budget monitoring, detailed analysis within each Ministry and Department, and aggregate analysis for macro-fiscal forecasting. Level one represents the economic class, whether this is an Asset, Liability, Revenue or Expense. Level two is the object code. Level three is an intermediate reporting level which groups some accounts for the purposes of specific reports required by different decision makers. Level four is the posting level, which allows transactions to be recorded at a detailed level to improve management control and analysis. It is very important that each user of the CoA becomes very familiar with these accounts, and ensures that they are used correctly. The quality of fiscal data is dependant on the accuracy of the recording of transactions. Where use of the accounts could be open to interpretation, more detailed explanations of the purpose and general use of the accounts has been included. In the event that uncertainty exists regarding which account to use, please contact the Treasury Department. Other Codes – In developing this CoA, a balance was sought between providing sufficient detail for analysis without making the segment too lengthy. Thus in some cases, the final account within a specific group of accounts will include an “Other” code. Other is to be used only where the accounts listed immediately prior to this account are not applicable. This is not to be seen as the “first choice” in recording transactions. The Treasury Department will closely monitor the use of “Other” and may withhold payments where incorrect coding has been used.
Economic Class ( C )
Object(OO) Intermediate Reporting
Level(I)
Account(AA) 6 digits
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Subhead No.
Subhead Description Detailed Description
100000 ASSETS
110000 Non-Financial Assets
111000 Buildings and Structures
111100 Residential Buildings
111110 Purchase/Sale Res. Buildings Acquistion or sale of residential buildings
111120 Improvements to Res. Building Addition of permanent structural improvements or restoration works done to residential buildings
111200 Non- residential buildings
111210 Purchase/Sale Non-Res Building
Acquistion or sale of non residential buildings
111220 Improvements to Non-Res Build
Addition of permanent structural improvements or restoration works done to non-residential buildings
111300 Roads and Bridges
111310 Construction Roads/Bridges Associated value with building the territory's roads and bridges infrastructure
111320 Maintenance on Roads/Bridges Costs of repairs or improvement of territory's roads and bridges infrastructure ($10,000 or more).
111400 Other Structures
111410 Construction Other Structures Associated value with building government owned structures other than buildings
111420 Maintenance Other Structures Costs of repairs or improvement of territory's structures other than its buildings ($10,000 or more)
112000 Machinery and Equipment
112100 Motor Vehicles
112110 Purchase/Sale Motor Vehicles Acquisition or sale of vehicles used for Public Service transportation ($15,000 or more)
112120 Maintenance on Motor Vehicles
Cost of repairs to motor vehicles including replacement of parts ($10,000 or more)
112200 Aircraft
112210 Purchase or Sale of Aircraft Acquisition or sale of aircraft including planes and helicopters used in the Public Service ($15,000 or more)
112220 Maintenance on Aircraft Costs of repairs or replacements of aircraft parts ($10,000 or more)
112300 Boats and Vessels
112310 Purchase/Sale Boats Vessels Acquisition or sale of boats and other sea vessels used in the Public Service ($15,000 or more)
112320 Maintenance of Boats/Vessels Costs of repairs or replacement of boat parts ($10,000 or more)
112400 Photocopiers/Reprographic
112410 Purchase/Sale of Photocopiers Acquisition or sale of equipment used for photocopying and reprographic use in the Public Service ($15,000 or more)
112420 Maintenance of Photocopiers Costs of repairs to equipment including replacement of parts ($10,000 or more)
112500 Computers
112510 Purchase/Sale of Computers Acquisition or sale of computer hardware used in the Public Service ($15,000 or more)
112520 Maintenance on Computers Costs of repairs to computers including replacement of
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Subhead No.
Subhead Description Detailed Description
parts ($10,000 or more) 112600 Furniture and Fixtures
112610 Purchase/Sale of Furniture Acquisition or sale of movable furniture, fixtures or other equipment that have no permanent connection to the structure of a building ($15,000 or more)
112620 Maintenance of Furniture Costs of repairs of furniture or fixtures including replacement parts ($10,000 or more)
112700 Plant and Heavy Machinery
112710 Purchase/Sale Plant/Machinery Acquisition or sale of factory or plant used for the manufacture of a product as well as heavy machinery with the capacity for heavy duties ($15,000 or more)
112720 Maintenance of Plant/Machinery
Costs of repairs to factory or plant as well as heavy machinery ($10,000 or more)
112800 Other Machinery and Equipment
112810 Purchase/Sale Other Machinery
Acqusition or sale of all machinery and equipment not elsewhere classified ($15,000 or more)
112820 Maintenance of Other Machinery
Costs of repairs to all other machinery and equipment not elsewhere classified ($10,000 or more)
113000 Inventories
113100 Stores
113110 Repairs/Maintenance Supplies Provisions and supplies in inventory required for providing maintenance services
113120 Equipment Stores Small inventory items including tools and vehicle parts
113200 Goods for Resale (Inventory)
113210 Water Desalinated water sold to the public
113220 Fuel Imported fuel sold to the public
113230 Coins and Stamps Commemorative coins and stamps sold to the public
113240 Seafood Local seafood sold to the public
113250 Prescriptions and Drugs Licensed medicine requiring prescriptions that is sold to the public
113260 Fishermen Supplies Fishing supplies sold to the public eg. ice, nets, tackle and bait
113270 Textbooks Educational texts sold to the public
113280 Other Publications Other published materials for resale eg. Law books
113299 Other Inventory for Resale Includes all other materials, supplies and goods sold to the public
114000 Valuables
114100 Valuables
114110 Art and Other Valuables Artifacts and paintings for museum services
114200 Land and Subsoil Assets
114210 Land The property value of Crown Land stock
114220 Sand The value of sand held for sale
114300 Other Fixed Assets
114310 Cultivated Assets Value of livestock for breeding, as well as fish, poultry and crops
114320 Software All computer programs licensed to the Public Service
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Subhead No.
Subhead Description Detailed Description
120000 Financial Assets
121000 Domestic Financial Assets
121100 Currency and Deposits – Domest
121111 Cash Float The amount of the cashiers' cash that is used to cover the customers' change (government-wide)
121112 Operating Acct-Banco Popular Operating account at Banco Popular
121113 Operating Acct-First Caribbean Operating account at First Caribbean Bank
121114 Operating Acct-BPPR Credit Operating credit card account at Banco Popular
121115 Operating Acct-Scotia Bank Operating account at Scotia Bank
121116 Operating Acct-First Bank Operating account at First Bank
121117 Cash Concentration-Banco Pop Operating account at Banco Popular for deposits only
121118 MMKT-Consolidated-Banco Pop
Interest bearing money market account at Banco Popular – Consolidated
121119 Checking-Payroll-First Bank Checking account for payroll services at First Bank
121120 Stmnt Savings-Payroll-1st Bank Savings account for payroll services at Scotia Bank
121121 Money Market-Capital-Banco Interest bearing money market account at Banco Popular - Capital/Development Fund
121122 Operating Acct-Capital-BPPR Operating account at Banco Popular - Capital/Development Fund
121123 CD - Banco Popular Certificate of Deposit held at Banco Popular
121124 CD - First Caribbean Certificate of Deposit held at First Caribbean Bank
121125 CD - First Bank Certificate of Deposit held at First Bank
121126 CD - National Bank VI Certificate of Deposit held at National Bank of the VI
121127 CD - Scotia Bank Certificate of Deposit held at Scotia Bank
121128 Seized Assets Assets seized by the Government
121199 Interfund Cash Use for intercompany settlements where a Fund (Entity) does not have its own operating bank account for cheque runs and the cheques are processed via the Consolidated Fund’s operating account. A debit in this account in the Consolidated Fund means that the Consolidated Fund is owed Cash from another Fund. Meanwhile in the compensating fund the credit balance in this g/l account means that the compensating fund owes or has a liability to the Consolidated Fund in Cash. At the end of each month the debtor Fund has to refund the Consolidated Fund.
121200 Loans Receivable (Em'ee)- Domestic
121210 Vehicle Loans Loan issued to designated travelling officer for purchase of vehicle
121215 Medical Emergency Loans Loan issued for verified medical emergencies
121220 Special Circumstances Loan issued in order to relieve hardship on the employee
121225 Other Employee Loans Other types of loans issued to employees not previously stated
121230 Prepaid Expense-Salary Advance
Advance of salary to employees for immediate recovery through the payroll
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Subhead Description Detailed Description
121300 Shares and Other Equity-Dom
121310 BVI Electricity Corporation The value of the government's equity in the BVI Electricity Corporation
121320 BVI Ports Authority The value of the government's equity in the BVI Ports Authority
121330 BVI Airports Authority The value of the government's equity in the BVI Airports Authority
121340 National Bank of the VI The value of the government's equity in the National Bank of the VI
121400 Other Accounts Receivable
121410 Loss of Funds Temporary recording for shortages, missing funds, stolen bank deposits until recovered or written off within the year
121450 Accounts Receivable - Other Other receivables not elsewhere stated
121500 Advances-Statutory Brds/GBEs
121505 Advances - Statutory Brds/GBEs
121650 Advances - Other Gov & Admin
121605 Advances - Other Govts/Admin The net of advances due to reciprocal agreements between BVIG and other governments & administrations for payment due to pensioners
122000 Foreign Financial Assets
122100 Currency and Deposits-Foreign
122110 London Office - HSBC Operating
Operating account held at HSBC for the London Office
122120 Overseas Acct - Crown Agent-CK
Operating account held with Crown Agents
122150 Overseas Acct - Crown Agent-FD
Fixed deposit held with Crown Agents
122200 Loans Receivable - Foreign
122210 Foreign Loans Receivable Loans issued to foreign governments or administrations
122300 Shares/Other Equity – Foreign
122310 Caribbean Development Bank The value of the government's equity in the Caribbean Development Bank
122400 Other Accts Receivable-Foreign
122410 Other Foreign Accts Receivable Other receivables due from foreign governments or administrations
200000 LIABILITIES
210000 Liabilities
211000 Domestic Liabilities
211100 Currency/Deposit Liabilities
211110 Bank Overdraft - Banco Popular
Overdrawn balance held at Banco Popular
211115 Bank Overdraft-First Caribbean Overdrawn balance held at First Caribbean Bank
211200 Loans Payable - Domestic
211212 Port Development CDB Loan from the Caribbean Development Bank to develop
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Subhead No.
Subhead Description Detailed Description
port infrastructure
211213 New Airport Terminal GBVI/Scotia
Loan from Scotia Bank to finance the reconstruction of the Territory's road and drainage facilities
211214 Road Impr & Maint GBVI/SSB Loan from the Social Security Board to finance the rehabilitation of the Blackburne Road - Principal
211215 New Airport Terminal GBVI/BVISSB
Loan from the Social Security Board to finance the construction of a new airport terminal
211216 Road Impr & Infrastr Dev Loan from the Social Security Board to finance the reconstruction of the Territory's road and drainage facilities
211217 New Peebles Hospital SSB Loan from the Social Security Board to finance the construction of the New Peebles Hospital
211218 New Peebles Hospital BP Loan from BancoPopular to finance the construction of the New Peebles Hospital
211219 New Peebles Hospital SSB Additional loan from the Social Security Board to finance the construction of the New Peebles Hospital
211600 Domestic Trade Accts Payable
211605 Domestic Trade Accts Payable The liability on an open account for the purchase of a commodity or service used in the public service.
211700 Other Accounts Payable – Domestic
211710 Other Domestic Accounts Payable
Any other obligation owed to local institutions
211720 Trusts Deposits (Trust Fund Only)
212000 Foreign Liabilities
212100 Currency/Deposit Liabilities
212150 Bank Overdraft
212200 Loans Payable - Foreign
212210 Fort Hill Water Project Loan from the European Development Fund for the Fort Hill Water Project
212211 East End Water Project Loan from the European Development Fund for the East End Water Project
212212 Hurricane Rehab Sea Defense Loan for Hurricane Rehab Sea Defense Works
212213 Virgin Gorda / Tortola Water Supply
Loan from the European Economic Community to provide water supply to Tortola and Virgin Gorda
212214 DBVI Cap Increase Loan from the European Investment Bank to finance a contribution towards the capital of DBVI
212215 New Airport Terminal EIB Loan from the European Investment Bank to assist with the New Airport Terminal
212216 New Airport Runway CDB Loan from the European Investment Bank to assist with the New Airport Terminal
212217 Supply Greenhouses Deutsche Bank
Loan from Deutsche Bank to supply greenhouses to the territory
212218 Nat Dis Mgmt Infrastr Rehab (Prin)
212300 Other Accounts Payable – Foreign
212310 Other Foreign Accounts Payable Any other obligation owed to foreign institutions
213000 Development Fund (Liabilities)
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Subhead No.
Subhead Description Detailed Description
213100 Development Fund A/P – Domestic
213110 Devel.Fund Trade A/P(Domestic)
The liability on an open account for the purchase of a commodity or service used for the development of capital projects from local institutions. The general ledger account used in the automated check runs
213120 Devel.Fund Other A/P(Domestic)
Any other obligation owed to local institutions for the development of capital projects
213500 Development Fund A/P – Foreign
213510 Devel.Fund Trade A/P (Foreign) Amount owed to foreign institutions for the development of capital projects
Any other obligations owed to foreign institutions for the development of capital projects
300000 FUND BALANCES / EQUITY
310000 FUND BALANCES / EQUITY
311000 Equity Funds
311100 Governmental Fund Balance
311110 Fund Balance Net worth or equity of the fund which includes brought forward balance and current year surplus or deficit resulting from receipts less expenditure; or total assets minus total liabilities
399999 Y-T-D Income/Loss Year-to-Date Receipts minus Expenses
Subhead No.
Subhead Description Detailed Description
400000 REVENUE
410000 Tax Revenue
411000 Income Tax
411100 Personal Income Tax
411110 Personal Income Tax Tax assessed on personal income (arrears prior to the introduction of Payroll tax).
411200 Corporate Income Tax 411210 Corporate Income Tax Income tax assessed on the profits of companies established under
Cap 243 (arrears prior to Payroll tax). 412000 Payroll Tax 412100 Payroll Tax
412110 Payroll Tax Payroll tax payable by employers and self-employed persons. 413000 Tax on Property 413100 Taxes on Immovable Prop 413110 Non-belonger Land Holding
Lic License by a non-belonger to hold and own land in the Territory.
413120 Property Tax Assessment of Property tax in relation to land and houses. 414000 Taxes on Goods and
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Subhead No.
Subhead Description Detailed Description
Services 414100 Taxes on Specific Services 414110 Hotel Accommodation Tax Tax levied on room and board of hotel occupants. 414120 Motor Vehicle Rental Tax Tax levied on rental costs of a motor vehicle, paid by the customer. 414200 Motor Vehicle Taxes 414210 Vehicle Tax Annual license for vehicles. 414300 Licenses to Conduct
Business
414310 Liquor and Still Licenses License to permit the sale of alcoholic liquor and beverages. 414320 Trade Licences Annual license paid to operate a business in the Territory. 414330 Cruising Permits License paid by pleasure boats to cruise the Territorial waters. 414340 Fishing Licenses Annual license for fishermen. 414350 Telecommunications
Licenses License to operate authorised telecommunication system.
414400 FSC Revenue 414410 Registry of Corporate
Affairs Revenue received by Registry of Corporate Affairs.
414420 Banks and Fiduciary Revenue received by FSC's Banking and Fiduciary Services. 414430 Insolvency Business Revenue received by FSC's Insolvency Business. 414440 Insurance Business Revenue received by FSC's Insurance Business. 414450 Investment Business Revenue received by FSC's Investment Business. 414500 Ship & Captain Licenses 414510 Registration - Ships only Annual license for ships. 414520 Registration - Captains only Annual license for captains. 414600 Other Licenses 414610 Work Permits Annual fee paid by expatriates to work in the Territory. 414620 Seabed Development
Licenses License granting permission to develop seabed in Territorial waters.
414699 Other Licenses Licenses for dogs, boats, firearms, marriages, professions etc. 415000 Taxes on International
Trade
415100 Customs/Other Import Duties
415110 Import Duties - Non Alcoholic
Customs duties levied on goods other than alcoholic liquor and beverages
415120 Import Duties - Alcoholic Customs duties levied on alcoholic liquor and beverages 415130 Import Duties -
Commercial Lic Charge to boats entering Territory in lieu of Import Duties.
415140 Surcharge - Fossil Fuel Surcharge paid on the importation of fossil fuels into the Territory. 415150 Wharfage - Port Purcell 415160 Wharfage-Other
Ports/Harbours
415170 Boat Clearing 415199 Other Import Duties Import Duties not elsewhere classified. 415200 Other Tax International
Trade
415210 Passenger Tax (Air) Departure tax payable by a person departing the Territory by air. 415220 Security Tax (Air) Security charge payable by a person departing the Territory by air. 415230 Passenger Tax (Sea) Departure tax payable by a person departing the Territory by sea. 416000 Other Taxes 416100 Other Taxes
416110 Stamp Duty Fee assessed on legal transfer documents
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Subhead No.
Subhead Description Detailed Description
416199 Other Taxes Tax revenue not elsewhere classified. 420000 Grants
421000 Recurrent Grants
421100 Recurrent Grants
421110 Rec. Grants-Foreign Gov. Grants received for recurrent spending from other governments or administrations.
421120 Rec. Grants-International Org.
Grants received for recurrent spending from international, multi-lateral organisations (eg. CDB, PAHO).
421130 Rec. Grants-Other gen. gov.
Grants received for recurrent spending from general government units (eg. Statutory Boards).
422000 Capital Grants 422100 Capital Grants
422110 Cap. Grants-Foreign Gov. Grants received for capital spending from other governments or administrations.
422120 Cap. Grants-International Org.
Grants received for capital spending from international, multilateral organisations (eg. CDB, PAHO).
422130 Cap. Grants-Other gen. gov.
Grants received for capital spending from general government units (eg. Statutory Boards).
430000 Other Revenue
431000 Property Income
431100 Interest 431110 Interest (Loans and
Advances) Interest on car loans and personal advances.
431120 Interest on Government Invest
Interest on certificates of deposits.
431130 Interest on Other Investments
Interest on checking accounts.
431200 Rent 431210 Rent of Public Land Revenue generated from the rental of crown lands throughout the
Territory. 431299 Other Royalties Royalties not elsewhere classified. 432000 Sale of Goods and Services 432100 Rental of Assets 432110 Rental of Vehicles and
Plants Rental of heavy equipment.
432120 Rental of Houses and Buildings
Rental of property; includes London Building.
432199 Other Rentals of Assets Rental of assets not elsewhere classified. 432200 Water and Sewerage
Revenue
432210 Water Rates Revenue generated from sale of water to households through the public system.
432220 Water to Ships Revenue generated from sale of water to ships. 432230 Water to Trucks Revenue generated from sale of water to trucks via standpipe. 432240 Sewerage Trucks Revenue generated from providing sewerage service by trucks. 432250 Sewerage Rates Revenue generated from providing sewerage service to
households through the public system. 432260 Application Fees Application fee for services from Water and Sewerage. 432299 Other Water and Sewerage
Reven Water and Sewerage revenue not elsewhere classified.
432300 Postage and Related Sales 432310 Sale of Apostille (Rev) Revenue generated from the sale of apostille stamps.
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Subhead No.
Subhead Description Detailed Description
Stamps 432311 Sale of Postage Meter &
Stamps Revenue generated from sale of postage meter and commemorative and definitive stamps.
432312 Philatelic Receipts Revenue generated from philatelic activities. 432313 Ezone Postal Fees Revenue generated from providing Ezone services to customers. 432314 Amerijet Postal Fees Revenue generated from providing Amerijet services to customers. 432315 Letter Box Rentals Revenue generated through the rental of letter boxes. 432316 Commission on Money
Orders Commission generated through the sale of money orders.
432317 Retail Sales Revenue generated through retail sales not elsewhere classified. 432318 Terminal Dues Remittances Revenue generated through provision of remittance services. 432319 Top-Up Sales Revenue generated through the sale of top-up credit from
telecommunications providers. 432400 Other Sales by Market
Establ
432410 Mooring and Berthing Fees Revenue generated by providing overnight berthage of vessels, etc.
432420 Aircraft Landing Fees Fee paid for landing aircraft in the Territory. 432430 Sale of Seafood Sale of seafood and other related products. 432440 Sale of Sand Revenue generated through the sale of sand. 432450 Concessions Beef Island Revenue generated from rental of stalls at the T.B. Lettsome
International Airport. 432500 Administrative Fees 432511 Nationality Fees Fees for passport and naturalisation services. 432512 Customs Fees Fees for overtime customs services. 432513 Immigration Fees Fees for overtime immigration services 432514 Registration Fees 432515 Development Fees (Dev
Cont) Fees collected for processing planning and subdivision applications.
432516 Reprographic Fees Fees collected for reprographic services. 432517 Ship Survey Fees-
International Fees collected in relation to the International Register.
432518 Ship Survey Fees – Domestic
Fees collected for surveying ships based on meeting national requirements.
432519 Seafarer Doc (Certificates) Fees collected for issuing certificates to shipping companies. 432520 Forms and Publications Revenue collected from sale of reports, gazettes, customs forms,
annual budgets, news releases, etc. 432521 Entry Doc Card (ED) Revenue collected from sale of entry doc cards to airlines. 432599 Other Fees Revenue collected from fees not elsewhere classified. 432600 Service Fees by
Nonmarket Est
432610 Abattoir Fees Revenue collected from sale of slaughtered animals. 432620 Audit Fees Revenue collected from the provision of audit services. 432630 Driver's License Fees Revenue collected for provision of licenses to operate motor
vehicles. 432700 Incidental Sales
Nonmarket Est
432710 Textbooks Revenue generated from sale of textbooks. 432720 Produce and Livestock Revenue generated from sale of produce and livestock. 432730 Livestock Marketing Revenue generated from provision of livestock marketing services. 432740 Coin Royalties Revenue collected on the sale of coins. 432750 Fuel Sales Revenue generated from the sale of fuel. 432799 Other Sales Revenue from sales not elsewhere classified.
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Subhead No.
Subhead Description Detailed Description
433000 Fines, Penalties, Forfeitures
433100 Fines, Penalties, Forfeitures
433110 Judiciary Fines Revenue generated from judiciary fines. 433120 Dormant Accounts Revenue from dormant accounts. 433130 Forfeitures Revenue from forfeitures. 433199 Other Fines Revenue from other fines not elsewhere classified. 434000 Voluntary Transfers (Dom) 434100 Recurrent Domestic
Grants
434110 Rec Grants from Civic/Social
Grants received for recurrent spending from local civic/social organisations (eg. Rotary, Lions, Red Cross, etc.)
434199 Other Recurrent Domestic Grant
Grants received for recurrent spending from other local organisations not elsewhere classified.
434200 Capital Domestic Grants
434210 Capital Grants Civic/Social Grants received for capital spending from local civic/social organisations (eg. Rotary, Lions, Red Cross, etc.)
434299 Other Capital Domestic Grants
Grants received for capital spending from other local organisations not elsewhere classified.
435000 Other Receipts 435100 Other Receipts
435110 Sale of Land 436000 Miscellaneous Revenue 436100 Miscellaneous Revenue
436110 Refunds of cheques-former yrs
This subhead is used where Government receives a refund once the relevant financial year has been closed. If the year is still open, the refund should go back into the Expense account.
436120 Revenue from Auctions Revenue collected from auctions. 436130 Commission for collecting
revenue The commission the Government receives for collecting revenue on behalf of other organisations.
436199 Sundry Receipts Receipts not elsewhere classified. 500000 EXPENSES
510000 Employee Compensation
511000 Personal Emoluments
511100 Salaries 511110 House of Assembly
Members Salaries of elected members of the House of Assembly.
511120 Permanent Secretaries/Heads
Salaries of persons appointed to a full time (F/T), established post of Permanent Secretary or Head of Department.
511130 Personnel (Staff) Salaries Salaries paid to persons appointed to a full time (F/T), established post other than a Permanent Secretary or Head of Department post.
511140 Supernumerary and Temp Sal
Salaries paid to non-government employees hired on temporary and short-term assignments. These persons are not considered to hold a public office.
511150 Judges Salaries Salaries paid to persons appointed as Judges. Salaries are exempt from taxes.
511160 Executive Salaries Salaries paid to person appointed to the post of Deputy Governor. 511200 Wages
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Subhead No.
Subhead Description Detailed Description
511210 Full Time Wage Earners Paid to persons appointed to a full time (F/T) non-established post. 511220 Part Time Wage Earners Paid to persons appointed to a part time (P/T) non-established
post. 511300 HoA Members'
Allowances
511310 Members' Office Allowance
Allowances paid to elected members of the House of Assembly for the maintenance of private office space.
511320 Members' Housing Allowance
Monthly allowance paid to elected members of the House of Assembly, including the person appointed as the Speaker of the House for housing expenses.
511330 Members' Travel Allowance
Monthly allowance paid to elected members of House of Assembly including the person appointed as Speaker of the House for local travelling expenses.
511340 Members' Telephone Allowance
Monthly allowance paid to elected members of House of Assembly, including the person appointed as Speaker of the House for telephone expenses.
511350 Members' Entertain. Allowance
Monthly allowance paid to elected members of House of Assembly and the person appointed as Speaker of the House for entertainment expenses for visiting officials and key persons.
511399 Other HoA Member's Allowance Other allowances paid to HoA Members not elsewhere classified.
511400 General Employee Allowances
511410 Travel Allowance This allowance is attached to posts requiring post-holders to be mobile in the regular performance of their duties. Ownership and use of a vehicle is required. Where a departmental vehicle is made available, this allowance is not paid. There are two categories for travel allowance: Extensive or Occasional.
511411 Telephone Allowance This allowance is normally attached to senior level posts and other eligible posts, where a personal telephone is frequently used in the performance of his/her job. The officer's telephone must be listed in the Telephone Directory.
511412 Overtime Additional salary paid to officers who exceed 40 hours per week. Overtime payments are authorised by the Ministry of Finance.
511413 Car Allowance This allowance is a benefit and is usually paid to posts in Grade 18 and above. (ie. Head of Departments, Deputy and Assistant Secretary, Clerk, HOA) Officers who are provided with a Government vehicle are Not Eligible.
511414 Special Duty Allowance This allowance is attached to posts which require extensive hours outside the normal working hours to attend Government mandated functions. Typically posts under the Deputy Governor's Office and the Premier's Office.
511415 Commuter's Allowance This allowance is provided to subsidize transportation costs and is not attached to a specific post. It is payable to officers residing on JVD or VG who commute daily to work on Tortola. A Declaration of Residency is required along with proof of residence.
511416 Housing Allowance This allowance is paid to persons appointed on an overseas employment contract.
511417 On-Call Allowance This allowance is paid to posts, whereby the nature of the job requires the post holders to be on-call and available around the clock. A percentage of the officers’ base salary is paid to officers.
511418 Continuing Education This is an allowance paid to persons who assist in after school programmes under the Ministry of Education and Culture.
511419 Entertainment Allowance This allowance is attached to senior posts whereby the nature of
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Subhead No.
Subhead Description Detailed Description
the post requires the post holder to entertain visiting officials and key personnel.
511499 Other Gen Employee Allowance
Other general employee allowances paid and not elsewhere classified.
511500 Specific Employee Allowances
511510 Auxiliary Allowance This allowance is attached to posts within the Fire Department for officers who work outside of their normal working hours. Also, functions as an on-call allowance for auxiliary fire officers and volunteer fire officers.
511511 Cashier's Allowance This allowance is paid to posts in the Treasury Department that collect revenue and are rotated between Ports of Entry.
511512 Hazardous Allowance This allowance is paid to officers working in posts classified as 'high risk' or 'hazardous'. (ie. Sewerage Unit at W&S Department)
511513 Technical Allowance This allowance functions as an on-call allowance and is paid to officers assigned to the Telephone Services Management Department under the Ministry of Communications & Works.
511514 Lawyer's Allowance This allowance is provided to BVI Lawyers with required legal qualifications.
511515 Court Reporter's Allowance This allowance is provided for officers assigned as Court Reporters. 511516 Task Force's Allowance This allowance is provided for officers assigned to the
Government's Task Force. The Task Force is normally comprised of officers under the Customs Department.
511517 Linguistic Allowance This on-call allowance is paid to police officers who speak more than one language and are required to translate in the performance of his/her duties.
511518 Enhancement Allowance 511519 Sister Island Allowance This allowance is paid to police officers residing on Tortola who are
stationed at a Police Department on a Sister Island. 511520 Detective Allowance This allowance is paid to police officers who are classified as
Detectives at the Royal Virgin Islands Police Force. 511521 Plain Clothes Allowance This allowance is paid to Detectives, with the Royal Virgin Islands
Police Force to assist in purchasing 'plain clothes'. These Detectives and are not required to wear the official uniform.
511522 Police Tech. Allowance This is an on-call allowance paid to Police Officers assigned to the Marine Unit, Crime Scene Unit and performing fingerprinting duties.
511523 Orderly Allowance On-call allowance paid to police officers assigned to provide protection to a Judge, Magistrate, Governor and Premier.
511524 Sunflower Allowance This is an allowance paid to teachers who assist with the After School Youth Development Programme under the Department of Youth Affairs and Sports.
511525 Alternative Cert Prog Allowance
This is an allowance paid to persons who assist with after school programmes under the Department of Education.
511526 EMT/FIRE Allowance This allowance is paid to Auxiliary Fire Officers certified as EMTs. 511527 Private Secretary's
Allowance Special duty allowance paid to persons appointed to the post of Private Secretary to perform administrative duties for a Minister.
511528 Deputy Secretary's Allowance
511529 Performance of Marriages Allow
Special duty allowance paid to Registrar for performing marriages
511530 Inducement Allowance This allowance is paid to officers to address market-competitive pay enhancements
511531 Acting Allowance and This is an allowance paid to public officers appointed to act up in a
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Subhead No.
Subhead Description Detailed Description
Leave Rel higher grade/post and are required to perform additional duties outside of his/her substantive duties when another officer is scheduled for leave.
511532 Garden Allowance (Judges) Monthly stipend paid to Judges to assist in maintaining lawn and garden.
511533 Principal's Allowance This is a special duty allowance paid to persons appointed to, and acting in the post of Principal under the Ministry of Education, Culture and Youth Affairs.
511534 Deputy Principal's Allowance
This is a special duty allowance paid to persons appointed to, and acting in the post of Deputy Principal under the Ministry of Education, Culture and Youth Affairs.
511535 Asst Principal's Allowance This is a special duty allowance paid to persons appointed to, and acting in the post of Assistant Principal under the Ministry of Education, Culture and Youth Affairs.
511536 Head of Department's Allowance
This is a special duty allowance paid to teachers under the Ministry of Education, Culture and Youth Affairs.
511537 Year Head's Allowance This is a special duty allowance paid to person appointed as Year Head under the Ministry of Education, Culture and Youth Affairs.
511538 Guidance Officer's Allowance
This is a special duty allowance paid to persons appointed to, and acting in the post of Guidance Officer to assist with travelling costs.
511539 Band Director's Allowance This allowance is paid to Police Auxiliary officers who perform in the Royal Virgin Islands Police Force Official Band.
511540 National Security Allowance
This allowance is provided for all officers employed by the Royal Virgin Islands Police Force. The Task Force is normally comprised of officers within the Marine Unit and Crime Scene Unit.
511599 Other Spec Employee Allowance
Other specific employee allowances paid and not elsewhere classified.
511600 Payroll Adjustments 511610 Payroll Adjustments-Salary
Inc Unbudgeted pay increases.
512000 Social Contributions 512100 Gratuities
512110 HoA Members Gratuities Lump-sum gratuity payment received by HoA Members that are not re-elected and served one term and chargeable to HoA Cost Centre. The retiring lump sum allowance and monthly allowance chargeable to the Administrative Group CC 4100
512120 Employee Gratuities – Contract
Lump-sum gratuity payment for employees in lieu/as part of pension.
512130 Employee Gratuities – Pension
Lump-sum gratuity payment for employees in lieu/as part of pension.
512140 Employee Gratuities – Police
Lump-sum gratuity payment for police in lieu/as part of pension.
512200 Social Contributions 512210 Social Security
Contributions Government's contribution towards employees' social security coverage.
512220 Payroll Tax Government's contribution towards Payroll tax. 512230 Health Insurance Government's contribution towards employees' medical insurance
coverage. 512299 Other Social Contributions Social contributions not elsewhere classified. 520000 Goods and Services
521000 Rent
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Subhead No.
Subhead Description Detailed Description
521100 Rent of Offices
521110 Rent of Offices Covers cost of renting office buildings/space. 521200 Rent of Dwelling Space 521210 Rent of Dwelling space Covers cost of renting residential buildings/space. 521300 Rent of Equipment 521310 Rent of Office Equipment Covers cost of renting office equipment, eg. Photocopiers,
printers, etc. 521320 Rent of Other Equipment Covers cost of renting equipment not elsewhere classified. 521400 Rent of Vehicles 521410 Rent of Vehicles Covers cost of renting motor vehicles. 521900 Other Rent 521999 Other Rent Covers rental costs not elsewhere classified. 522000 Utilities
522100 Telecommunications 522110 Mobile Covers cost of mobile telephone expenses. 522120 Landline Covers cost of landline telephone and facsimile expenses. 522130 Internet Covers cost of internet service. 522200 Electricity 522210 Streetlighting Covers cost for consumption of electricity by streetlights. 522220 Electricity (general) Covers cost for general consumption of electricity which does not
include streetlighting. 522300 Water 522310 Water (general) Covers cost for general consumption of water which does not
include drinking water. 522320 Drinking Water Covers cost for consumption of drinking water. 522400 Television Fees 522410 Cable TV Fees Covers cost for cable TV service. 522500 Fuel 522510 Gasoline Covers cost for consumption of gasoline. 522520 Diesel Covers cost for consumption of diesel. 522530 Propane Covers cost for consumption of propane fuel. 522600 Postage and Courier Costs 522610 Postage and Courier Costs Covers cost of postage expenses including courier services. 523000 Supplies
523100 Office Supplies 523110 Books and Subscriptions Provision covers procurement of papers, journals, periodicals, etc. 523120 Printing Covers cost of printing including purchase of paper and ink. 523130 Stationery Covers cost of purchase of stationery, eg. pens, writing pads,
paperclips, binders, etc. 523140 Minor Equipment Covers cost of minor equipment under $5,000 (eg. calculators,
laptops, etc.) 523150 Software Covers cost of software and software licenses. 523160 Fixtures and Fittings
(Minor) Covers cost of minor fixtures and fittings with cost under $15,000 (eg. curtains/blinds small furniture, etc.)
523170 Major Equipment Covers cost of major equipment with cost from $5,000 to $14,999.99
523199 Other Office Supplies Covers cost of office supplies not elsewhere classified. 523200 Other Supplies 523210 Uniforms Covers cost for the purchase of uniforms. 523211 License Plates Covers cost for purchase of license plates. 523212 Small Tools Covers cost for the purchase of small tools. 523213 Guns and Ammunitions Covers cost for the purchase of guns and ammunitions.
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Subhead No.
Subhead Description Detailed Description
523214 Multimedia Items Covers cost of microfiche, microfilm, video, cassettes, film strips, records and all multimedia items such as DVDs and CD-roms.
523215 Dietary/Nutritional Costs Covers cost for purchase of food for residents, inmates, etc. 523216 Medicine Covers cost of purchasing medicines. 523217 Medical Supplies Covers cost of purchasing medical supplies. 523218 Medical Gases Covers cost of purchasing medical gases. 523219 Agricultural/Fishermen’s
Supplies Covers cost of purchasing agricultural supplies eg. Pesticides, fertilisers, seeds.
523220 Livestock/Other Animals Supplies
Covers cost of feed for livestock programme, and food and other supplies for dogs/other animals.
523221 Special Awards Covers cost of purchasing awards, and long service (national and public service) awards and medals.
523222 Cost of Stamps Covers cost of purchasing stamps (Post Office). 523223 School Supplies Covers cost of school supplies 523224 Purchase of Seafood Covers cost of purchasing seafood (Fishing Complex).
523299 Miscellaneous Supplies Covers cost of supplies not elsewhere classified.
524000 Repairs/Maintenance (Minor)
524100 Repairs/Maintenance (Minor)
524110 Buildings-Minor Repairs/Maint
Covers minor repairs to buildings under $10,000 (eg. Painting)
524111 Roads/Infr-Minor Repairs/Maint
Covers minor repairs to roads, ghuts and drains, guardrails, culverts and grave yards under $10,000.
524112 Public Roadside Landscaping
Covers bush-cutting contracts under $10,000.
524113 Vehicles/Vessels-Minor Repair
Covers minor repairs to vehicles and vessels under $10,000.
524114 Landscaping Government Premise
Covers landscaping of government premises including judges' magistrate's and governor's residences under $10,000.
524115 Office Equipment-Minor Repair
Covers minor repairs and maintenance to office equipment under $10,000.
524199 Other minor repairs/maint Covers minor repairs and maintenance under $10,000 not elsewhere classified.
525000 Travel 525100 Domestic 525110 Accommodation (Domes.) Covers cost of accommodation for local travel. 525120 Transportation (Domes.) Covers cost of transportation for local travel. 525130 Subsistence (Domes.) Covers cost of subsistence for local travel. 525140 Travel Insurance (Domes.) Covers cost of travel insurance for local travel. 525200 Foreign 525210 Accommodation (Foreign) Covers cost of international accommodation for foreign travel. 525220 Transportation (Foreign) Covers cost of international transportation for foreign travel (eg.
Boat fare or airfare). 525230 Subsistence (Foreign) Covers cost of all expenses relating to foreign travel except
accommodation, boat fare/airfare, travel insurance and warm clothing allowance.
525240 Warm Clothing Allowance Covers warm clothing as one-off allowance awarded during certain approved overseas travel.
525250 Travel Insurance (Foreign) Covers cost of travel insurance for international travel.
526000 Training
526100 Training
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Subhead No.
Subhead Description Detailed Description
526110 Domestic Training Covers cost of local training, including costs for bringing in trainers. 526120 Foreign Training Covers cost of international training (enrolment/registration fees).
Includes online training fees. Enrolment/registration fees only; does not include travel arrangements).
527000 Contributions to Prof Bodies
527100 Contributions to Prof Bodies
527110 Professional Membership fees
Covers cost of professional membership fees separate from Grants to international organisations.
528000 Services
528100 General Services 528110 Marketing and Advertising Covers cost of advertising and marketing services. 528120 Broadcasts Covers cost of radio and live television broadcasts. 528130 Security Covers cost of security contracts and 528140 Recruitment Covers cost of advertising vacancies and contractual obligations
arising from overseas appointments and transfers (on-boarding new employees).
528150 Stipend for Boards/Committees
Covers stipends given to members of Boards and Committees.
528160 Admin Fees for Rev Collection
Covers funds paid to other bodies for collecting revenue on behalf of Government.
528170 Cleaning Services Covers cost of cleaning services. 528200 Consultancy 528210 Rapid Assessment Covers contracts for the rapid assessment process of investigating
complicated situations. 528220 Legal Expenses Covers contracts for local and overseas lawyers hired to represent
or advise the government. 528230 Legislative Drafting Covers consultancy contracts for drafting special legislation. 528240 Land Appraisal Covers expenses associated with appraisal of Crown Lands and
acquisition of lands. 528250 Architectural Services Covers contracts for provision of architectural services. 528260 Project Management
Services Covers contracts for provision of project management services.
528270 Forensic Analysis Covers consultancy for forensic analysis. 528299 Other Consultancy Other consultancy or temporary service arrangements not
elsewhere classified and not paid from personal emoluments. (eg. Invigilators, mediators, etc.)
528300 Waste Collection 528310 Residential Waste
Collection Covers contracts for garbage collection.
528320 Cleanup of Hazardous materials
Covers contracts for disposal of hazardous materials.
528330 Removal of Derelict vehicles
Covers contracts for removal of derelict vehicles and vessels.
528399 Other Waste Collection Covers waste collection contracts not elsewhere classified. 528400 Transportation-Health
Reasons
528410 Domestic Transportation-Health
Transportation for health reasons within the Territory
528420 Intern.Transportation-Health
Transportation for health reasons outside the Territory
528500 Insurance
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Subhead No.
Subhead Description Detailed Description
528510 Malpractice Insurance Covers cost of malpractice insurance. 528520 Vehicle Insurance Covers cost of vehicle insurance. 528599 Other Insurance Covers insurance costs not elsewhere classified. Does not cover
Property Insurance: 571110. 528600 Other Services 528610 Commission/Management
Loans Covers commission and management costs for loans.
528620 Remittance and Agents Charges
Covers cost of local and overseas conveyance of mail including expenses relating to Express Mail Service.
528630 Juror Services Covers entitlement claims and expenses of jurors. 528640 Witness Services Covers entitlement claims and expenses of witnesses required to
give testimony. 528650 Coroner Services Covers costs of procuring coroner services. 528655 Medical Examinations Covers cost of medical examinations for prospective and current
employees. 528660 Trucking and Backhoe
Services Covers cost of contracts for trucking and backhoe services.
528665 Freight Charges Covers cost of freight services. 528670 Seized Goods Transport Covers cost of transporting seized goods. 528675 Transportation Covers cost of transporting students or other transportation costs. 528680 Webdesign and
Webhosting Services Covers cost of web design and webhosting services.
528690 Gym Membership Covers cost of contribution from government towards employees' gym membership.
529000 Entertainment 529100 Entertainment
529110 Entertainment Covers cost of refreshments for meetings and ceremonies, and meals.
530000 Interest 531000 Domestic Interest 531100 Domestic Interest
Payments
531112 Port Development CDB Interest payments on loan 531113 New Airport Terminal
GBVI/Scotia Interest payments on loan
531114 Road Impr & Maint GBVI/SSB
Interest payments on loan
531115 New Airport Terminal GBVI/BVISSB
Interest payments on loan
531116 Road Impr & Infrastr Dev Interest payments on loan
531117 New Peebles Hospital SSB Interest payments on loan 531118 New Peebles Hospital BP Interest payments on loan 531119 New Peebles Hospital
Bridging Loan SSB Interest payments on loan
532000 Foreign Interest
532100 Foreign Interest Payments
532110 Fort Hill Water Project Interest payments on loan 532111 East End Water Project Interest payments on loan 532112 Hurricane Rehab Sea
Defense Interest payments on loan
532113 Virgin Gorda / Tortola Water Supply
Interest payments on loan
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Subhead No.
Subhead Description Detailed Description
532114 DBVI Cap Increase Interest payments on loan 532115 New Airport Terminal EIB Interest payments on loan 532116 New Airport Runway CDB Interest payments on loan 532117 Supply Greenhouses
Deutsche Bank Interest payments on loan
532118 Nat Dis Mgmt Infrastr Rehab
Interest payments on loan
540000 Subsidies 541000 Subsidies 541100 Subsidies to public corp 541110 Subsidies to nonfinan
public Covers subsidies given to nonfinancial public corporations including BVI Electricity Corporation.
541120 Subsidies to financial public
Covers subsidies given to financial public corporations.
541200 Subsidies to private corp 541210 Subsidies to Ferry
Companies Covers subsidies to private companies including Ferry Companies.
541220 Subsidies to financial private
Covers subsidies given to financial private corporations.
550000 Grants 551000 Grants 551100 Grants to foreign
governments
551110 Grants to foreign governments
Covers grants given to foreign governments.
551200 Grants to international org 551210 Grants to Carib. Int. Org. Covers grants and annual contributions to international
organisations in the Caribbean (eg. PAHO, CDB, etc.) 551220 Grants to Other Int. Org. Covers grants and annual contributions to international
organisations outside the Caribbean (eg. CPA, UNESCO, etc.) 551300 Grants to other general
gov unit
551310 Grants to Recreational Trust
Covers contributions to the Recreational Trust.
551312 Grants to Tourist Board Covers contributions to Tourist Board. 551313 Grants to HL Stoutt
Memorial F Covers contributions to HL Stoutt Memorial Fund.
551314 Grants to Prospect Reef Covers contributions to Prospect Reef. 551315 Grants to HLSCC Covers contributions to HL Stoutt Community College. 551316 Grants to Public Schools Covers grants to public schools. 551317 Grants to Financial
Investigat Covers contributions to the Financial Investigation Agency.
551318 Grants to BVI Health Services
Covers contributions to BVI Health Services Authority
551319 Grants to BVI Airports Authori
Covers contributions to BVI Airports Authority
551320 Grants to Wickhams Cay Covers contributions to Wickhams Cay Development Authority. 551321 Grants to National Parks
Trust Covers contributions to the National Parks Trust.
551322 Grants to Beautification Commi
Covers contributions to the Beautification Committee.
551323 Grants to Festivals and Fairs
Covers contributions to the Festivals and Fairs Committee.
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Subhead No.
Subhead Description Detailed Description
560000 Social Benefits 561000 Social Assistance Benefits 561100 Social Assistance Benefits 561110 Farmers'/Fishermen's
Assist Provision for assistance to farmers and fishermen through small grants.
561120 Temporary Housing Assistance
Provision for temporary housing assistance.
561130 Foster Care Assistance Provision for assistance to abused and abandoned children including food and clothing, regular care and therapeutic care.
561140 Special Needs Assistance Provision for assistance to widows, widowers and others in need of financial assistance.
561150 Legal Aid Assistance Provision for legal aid assistance for persons who need and qualify for legal assistance.
561160 Domestic Home Care Assistance
Provision for assistance in the form of home care services for the elderly and shut-in.
561170 Prisoners' Welfare Assistance
Provision for welfare grants upon prisoners' release.
561199 Other Social Assistance Covers social assistance benefits not elsewhere classified. 562000 Employer Social Benefits 562100 Employer Social Benefits 562110 Ex Gratia Allowances Ex gratia (one-off) payments to employees 562120 Welfare Allowances 562130 Medical Expenses Medical, dental and eye coverage for officers. Also covers overseas
medical referrals. 562140 Group Health Insurance
Coverag Extension of group health insurance coverage including dental and eye care coverage.
562150 Home Care - House of Assembly
Covers cost of home care service for current and former legislators
562160 Funeral Expenses - HoA Covers cost of funeral services for current and former legislators. 562199 Other Employer Social
Benefits Employer social benefits not elsewhere classified.
562200 Pensions 562210 HoA Members' Pensions Provision for retirement allowances for persons who have served
as legislators. 562220 Employee Pensions (Civil) Provision for retirement pensions of persons who have served in
the public service, and of teachers. 562230 Ex-Gratia
Payments/Pensions Ex-gratia payments to persons who do not qualify for retirement benefits provided under current law.
562240 Employee Pensions (Police) Provision for retirement pensions for police. 562250 Pensions Contribution
(Seconded Officers) Payment of pension contribution for officers seconded to Statutory Boards.
570000 Property and Other Expense
571000 Property Expenses 571100 Property Expenses 571110 Property Insurance Provision for property insurance coverage. 571120 Rent of Land Provision for renting land, including rent of dumpsites on Jost van
Dyke. 571199 Other property expense Other property expense not elsewhere classified. 572000 Assistance Grants 572100 Organisation Assistance
Grants
572110 Sporting Organisation Covers grants to organisations with sporting focus (eg. BVI Football
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Subhead No.
Subhead Description Detailed Description
Association, BVI Little League/Softball Association, etc.) 572120 Religious Organisation Covers grants to organisations with religious focus (eg. Individual
churches, BVI Christian Council, etc.) 572130 Civic/Social Organisation Covers grants to organisations with civil/social focus (eg. BVI Red
Cross, Family Support Network, etc.) 572140 Education Organisation Covers grants to organisations with educational focus (eg.
Individual private schools, Youth Empowerment Programme, etc.) 572150 Grants to Sir Rupert
Brierclif Covers grants to the Sir Rupert Briercliffe Hall
572199 Other Org Assistance Grants
Assistance grants to organisations not elsewhere classified.
572200 Individual/Family Assistance
572210 Scholarships - Domestic Covers scholarship grants to individuals for domestic instruction. 572220 Scholarships - Foreign Covers scholarship grants to individuals for international
instruction. 572230 Medical Assistance –
Domestic Covers individual and family grants for medical assistance domestically.
572240 Medical Assistance – Foreign
Covers individual and family grants for medical assistance internationally.
572299 Other Individual/Family Asst
Assistance grants for individuals and families not elsewhere classified.
573000 Miscellaneous Other
Expense
573100 Refund/Compensations 573110 Refunds of revenue former
yrs Covers refunds of revenue only for former financial years that have been closed. Refunds of revenue in the current financial year should be deducted from the relevant revenue subhead.
573120 Compensation Payments Provision for approved payments resulting from compensation claims against the Government.
573999 Miscellaneous Other Expense
Miscellaneous other expense not elsewhere classified.
580000 Capital Projects 581000 Capital Projects 581100 Capital Projects 581110 Capital Project
Spending For Budgetting Only. Spending to later be reallocated by economic activity.
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VI. Location Segment
Location Island(I)
District(DD) 3 digits
This is a two-level, three-digit segment used to capture information on spending and revenue collection by geographic breakdown. It is derived from “Departments and Components” through a mapping table and is not specifically coded when transactions are recorded in the accounting system. This segment provides the ability to analyse government operations by location.
1 Tortola 110 District 1 120 District 2 121 Jost Van Dyke 122 Other (District 2) 130 District 3 140 District 4 150 District 5 160 District 6 170 District 7 180 District 8
2 District 9 210 Anegada 220 Virgin Gorda
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VII. Functional Segment The functional segment is a two-level, three-digit structure used to review expenditures by sector and subsector. It is based on GFS 2001 Classification of the Functions of Government (CoFoG)1. Reports by function will be derived through a mapping table based on Departments and Units in the organisational segment. Thus, there is no requirement for these to be explicitly coded when recording transactions in the accounting system.
Category Code
Description Mapped Departments (Consolidated) Mapped Ministries (Development)
1 General Public Services
11 Executive and legislative organs, financial and fiscal affairs, external affairs
1101 House of Assembly 321 Deputy Governor
1202 Cabinet Office 322 Premier's Office
1707 Audit 323 Ministry of Finance
2108 Governor
2109 Deputy Governor
2220 Premier's Office
2222 Development Planning Unit
2225 Town and Country Planning
2227 International Finance Centre
2228 International Affairs Unit
2329 Ministry of Finance
2331 Inland Revenue
2332 Internal Audit
2334 Treasury
12 Foreign economic aid
13 General services 2110 Department of Human Resources
2111 Training
2222 Development Planning Unit
2335 Information Technology
2757 Facilities Management Unit
1While CoFoG is a three-level classification, for the purposes of analysis, only two levels have been used.
Function Function (FF)
Sub-Function (S) 3 digits
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Category Code
Description Mapped Departments (Consolidated) Mapped Ministries (Development)
14 Basic research
15 R&D General public services
16 General public services n.e.c.
42 Miscellaneous 330 Miscellaneous
17 Public debt transactions
43 Public Debt
18 Transfers of a general character between diff levels of gov
2 Defense
21 Military defense
22 Civil defense
23 Foreign military aid
24 R&D defense
25 Defense n.e.c
3 Public Order and Safety
31 Police services 2118 Police
32 Fire protection services
2759 Fire Services
33 Law courts 1303 Office of the Director of Public Prosecutions
2117 Attorney General's Chambers
2119 Law Reform Commission
1404 Complaints Commission
2113 Supreme Court
2115 Magistracy
2116 Commercial Court
34 Prisons 2551 Prisons
35 R&D Public order and safety
36 Public order and safety n.e.c
4 Economic Affairs
41 General economic, commercial and labor affairs
2221 Shipping Registry 324 Ministry of Natural Resources & Labour
2226 Trade and Consumer Affairs 327 Ministry of Communication & Works
2436 Ministry of Natural Resources and Labour
2440 Labour
2441 Land Registry
2756 Ministry of Communication & Works
42 Agriculture, forestry, 2437 Agriculture
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Category Code
Description Mapped Departments (Consolidated) Mapped Ministries (Development)
fishing and hunting
2438 Fishing Complex
43 Fuel and energy
44 Mining, manufacturing and construction
2442 Survey
2762 Public Works
45 Transport 2758 Civil Aviation
2761 Department of Motor Vehicles
46 Communication 2333 Post Office
2762 Telephone Services Management Unit
47 Other industries
48 R&D Economic affairs
49 Economic affairs n.e.c
5 Environmental Protection
51 Waste management 2654 Solid Waste
52 Waste water management
53 Pollution abatement
54 Protection of biodiversity and landscape
2439 Conservation and Fisheries
55 R&D Environmental protection
56 Environmental protection n.e.c.
6 Housing and Community Amenities
61 Housing development
62 Community development
63 Water supply 2760 Water and Sewerage
64 Street lighting
65 R&D Housing and community amenities
66 Housing and community amenities n.e.c.
7 Health
71 Medical products, appliances, and equipment
72 Outpatient services
73 Hospital services
74 Public health services
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Category Code
Description Mapped Departments (Consolidated) Mapped Ministries (Development)
75 R&D Health
76 Health n.e.c. 2652 Ministry of Health and Social Development
326 Ministry of Health & Social Development
8 Recreation, culture and religion
81 Recreational and sporting services
2544 Youth Affairs and Sports
82 Cultural services 2547 Department of Culture
2550 Library Services
83 Broadcasting and publishing services
2224 Information and Public Relations
84 Religious and other community services
85 R&D Recreation, culture and religion
86 Recreation, culture and religion n.e.c.
9 Education
91 Pre-primary and primary education
2546 Education (Primary and Pre-primary)
92 Secondary education 2548 Education (Other Secondary Schools)
2549 Education (Elmore Stoutt High School)
93 Postsecondary nontertiary education
94 Tertiary education
95 Education not definable by level
96 Subsidiary services to education
97 R&D Education
98 Education n.e.c. 2543 Ministry of Education and Culture
325 Ministry of Education and Culture
2545 Education (Administration)
10 Social Protection
101 Sickness and disability
102 Old age 2653 Adina Donovan Home
41 Pensions and Gratuities
103 Survivors
104 Family and children 2655 Social Development Department
105 Unemployment
106 Housing
107 Social exclusion n.e.c.
108 R&D Social protection
109 Social protection n.e.c
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VIII. Source of funds
Source of funds Type (T)
Development Partner (DD)
3 digits
1 Grants 111 Caribbean Development Bank 112 Pan American Health Organisation 113 InterAmerican Development Bank 114 European Commission 115 European Investment Bank 116 DFID 117 USAID 199 Other Grants 2 Loans 211 Caribbean Development Bank 212 Pan American Health Organisation 213 InterAmerican Development Bank 214 European Commission 215 European Investment Bank 216 DFID 217 USAID 299 Other Loans
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Appendix A Examples of Typical Accounting Entries using the Chart of Accounts
Fund Organisation or Project Economic Debit/Credit
Purchase of fuel (gasoline) for Treasury Department vehicle GV-5011 01000
Consolidated Fund 2334
Treasury 522510
Gasoline Debit
01000 Consolidated Fund
01000 Balance Sheet
121112 Operating - BPPR Credit
General Revenue Transaction 01000
Consolidated Fund 01000
Balance Sheet 121112
Operating – BPPR Debit
01000 Consolidated Fund
2330 Customs
415110 Import Duties - Non-alcoholic
Credit
Purchase of fuel (diesel) for Capital Project 02000
Development Fund
3274300 Telecommunications
Equipment
522520 Diesel Debit
02000 Development
Fund
02000 Balance Sheet
121122 Operating Capital –
BPPR Credit
Receipt of a grant for a Project 01000
Consolidated Fund 01000
Balance Sheet 121112
Operating - BPPR Debit
01000 Consolidated Fund
2543 Min. of Education
422120 Capital Grant -Int
Org Credit
Receipt of a loan for a Capital Project
02000 Development
Fund
02000 Balance Sheet
121122
Operating Capital – BPPR
Debit
02000
Development Fund
02000 Balance Sheet
212218
Liability – Loan Acct
Credit
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Fund Organisation or Project Economic Debit/Credit
Intragovernment Services2
01000 Consolidated Fund
2653
Adina Donovan Home
524110 Buildings-Minor repairs and maint
Debit
01000 Consolidated Fund
2762 Public Works
432599 Other Fees Credit
2 These services will be recorded as journal entries and excluded from the final accounts, given that they should not affect overall government revenue and expenditure figures.
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Appendix B Mapping the Old Accounts to the New Accounts
Old Head/
Subhead Old Description New Head/
Subhead New Description
1000 REVENUE VARIOUS Revenue now recorded by Department
40110 Import Duties – NonAlcoholic 415110 Import Duties - NonAlcoholic
40120 Import duties - Alcoholic 415120 Import Duties - Alcoholic
40130 Commercial Licenses 415130 Import Duties-Commercial Lic
40140 Import Duties - Tobacco 415110 Import Duties - NonAlcoholic
40210 House Tax 413120 Property Tax
40210 Land Tax 413120 Property Tax
40230 Passenger Tax (Air) 415210 Passenger Tax (Air)
40235 Passenger Tax (Sea) 415230 Passenger Tax (Sea)
40240 Hotel Accommodation Tax 414110 Hotel Accommodation Tax
40250 Payroll Tax 412110 Payroll Tax
40260 Personal Income Tax 411110 Personal Income Tax
40265 Property Tax 413120 Property Tax
40270 Corporate Income Tax 411210 Corporate Income Tax
40275 Surcharge - Motor Vehicle Rental 414120 Motor Vehicle Rental Tax
40280 Other Taxes 416199 Other Taxes
40310 Drivers and Vehicles 432630 or 414210 Driver's License Fees or Vehicle Tax
40320 Liquor and Still Licenses 414310 Liquor and Still Licenses
40330 Trade Licenses 414320 Trade Licenses
40340 Work Permits 414610 Work Permits
40350 Cruising Permits Tax 414330 Cruising Permits
40390 Fishing Licenses 414340 Fishing Licenses
40391 Registration of Ships and Captains 414510 Registration - Ships only
40392 Licenses-Vessels/Captains 414520 Registration - Captains only
40394 Other Licenses 414699 Other Licenses
40410 Non-belonger Land Holding Licenses 413110 Non-belonger Land Holding Licenses
40510 Judiciary 433110 Judiciary Fines
40520 Other Fines 433199 Other Fines
40610 Moorings and Berthing Fees 432410 Mooring and Berthing Fees
40620 Nationality Fees 432511 Nationality Fees
40630 Abattoir Fees 432610 Abattoir Fees
40650 Customs and Immigration Services 432512 or 432513 Customs or Immigration Fees
40665 Registration Fees 432514 Registration Fees
40680 Water and Sewerage 432210 through
432299 Choose appropriate subhead
40710 Audit Fees 432620 Audit Fees
40720 Stamp Duty 416110 Stamp Duty
40740 Development Control 432515 Development Fees (Dev Control)
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Authority Fees
40750 Other Fees 432599 Other Fees
40760 Reprographic Fees 432516 Reprographic Fees
40762 Ship Survey Fees 432517 or 432518 Ship Survey Fees-International or Ship Survey Fees-Domestic
40764 Seafarer Documentation 432519 Seafarer Doc (Certificates)
41100 Sale of Textbooks 432710 Textbooks
41110 Sale of Forms and Publications 432520 Forms and Publications
41120 Sale of Sand 432440 Sale of Sand
41130 Sale of Land 435110 Sale of Land
41140 Sale of Postage Stamps 432310 Sale of Apostille (Rev) Stamps
41150 Philatelic Receipts 432312 Philatelic Receipts
41155 Ezone Postal Fees 432313 Ezone Postal Fees
41160 Other Postal Revenue 432314 through
432319 Choose appropriate subhead
41170 Produce and Livestock 432720 Produce and Livestock
41175 Sale of Seafood 432430 Sale of Seafood
41180 Entry Document Card (ED) 432521 Entry Doc Card (ED)
41190 Other Sales 432799 Other Sales
42100 Vehicles and Plant 432110 Rental of Vehicles and Plant
42200 Letter Boxes 432315 Letter Box Rentals
42300 Public Lands 431210 Rental of Public Land
42400 Houses and Buildings 432120 Rental of Houses and Buildings
42600 Other Rentals 432199 Other Rentals of Assets
43100 Coin Royalties 432740 Coin Royalties
43110 Telecommunication Royalties 414350 Telecommunications Licenses
43120 Other Royalties 431299 Other Royalties
44100 Loans and Other Advances 431110 Interest (Loans and Advances)
44110 Government Investments 431120 Interest on Gov Investment
44120 Other Investments 431130 Interest on Other Investments
45100 Sundry Receipts 436199 Sundry Receipts
45110 Statutory Corporations 414410 through
414450 Choose appropriate subhead
45120 Financial Services 414410 through
414450 Choose appropriate subhead
Old Head/
Subhead Old Description New Head/
Subhead New Description
700 HOUSE OF ASSEMBLY 1101
60200 Clerk, House of Assembly 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
The Government of the Virgin Islands – Chart of Accounts
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Old Head/ Subhead Old Description
New Head/ Subhead New Description
60520 Salaries to Members of Council 511110 House of Assembly Members' Salaries
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61310 Replacement of Vehicle 112110 Purchase/Sale of Motor Vehicles
61320 Equipment (Major) 523170 Major Equipment
61325 Equipment (Minor) 523140 Minor Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61420 Alterations and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61430 Grounds and Gardens 524114 Landscaping of Government premises
61510 Office Rent 521110 Rent of Offices
61610 Overseas Travel 525210 through
525250 Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62200 Specialist Expenses 528210 through
528299 Find appropriate economic nature and allocate accordingly
62400 Contributions to Overseas Organisations
551210 or 551220 or
527110
Grants to Caribbean or Grants to other International orgs or Professional Membership Fees
62410 Assistance Grants 572110 through
572250 Find appropriate economic nature and allocate accordingly
62420 Home Care - Legislators 562140 Home Care - House of Assembly Members
62500 Entertainment 529110 Entertainment
62560 BVI/USVI Conference 11013000 Now a component: Find appropriate economic nature and allocate accordingly
62570 Broadcasts 528120 Broadcasts
62910 Training Expenses 526110 or
526120 Domestic Training or Foreign Training
65400 Office Improvement and Relocation
Find appropriate economic nature and allocate accordingly
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Old Head/ Subhead Old Description
New Head/ Subhead New Description
705 CABINET OFFICE 1202
60200 Cabinet Secretary 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61610 Overseas Travel 525210 through
525250 Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Recruitment Cost 528140 Recruitment Services
62500 Entertainment 529110 Entertainment
62620 Computerization Expenses 12023001 Now a component: Find appropriate economic nature and allocate accordingly
65300 Purchase of Vehicle 112110 Purchase/Sale of Motor Vehicles
65400 Office Improvement and Relocation
Find appropriate economic nature and allocate accordingly
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Old Head/ Subhead Old Description
New Head/ Subhead New Description
710 OFFICE OF THE DIRECTOR OF PUBLIC PROSECUTIONS 1303
60200 Director of Public Prosecutions 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61420 Alterations and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61430 Maintenance Contracts 528170 Cleaning Services
61610 Overseas Travel 525210 through
525250 Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62300 Witnesses Expenses 528640 Witness Services
62400 Contributions to Overseas Organisations
551210 or 551220 or
527110
Grants to Caribbean or Grants to other International orgs or Professional Membership Fees
62415 Security 528130 Security
62500 Entertainment 529110 Entertainment
62620 Legal Expenses 528220 Legal Expenses
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Old Head/ Subhead Old Description
New Head/ Subhead New Description
715 COMPLAINTS COMMISSION 1404
60200 Complaints Commissioner 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511300 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61320 Equipment (Major) 523170 Major Equipment
61325 Equipment (Minor) 523140 Minor Equipment
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61510 Office Rent 521110 Rent of Offices
61610 Overseas Travel 525210 through
525250 Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62200 Specialist Expenses 528210 through
528299 Find appropriate economic nature and allocate accordingly
62400 Contributions to Overseas Organisations
551210 or 551220 or
527110
Grants to Caribbean or Grants to other International orgs or Professional Membership Fees
62415 Security 528130 Security
62500 Entertainment 529110 Entertainment
62600 Advertising and Promotional Expenses 528110 Marketing and Advertising
62620 Computerization Expenses 14043001 Now a component: Find appropriate economic nature and allocate accordingly
62910 Training Expenses 526110 or
526120 Domestic Training or Foreign Training
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Old Head/ Subhead Old Description
New Head/ Subhead New Description
720 OFFICE OF THE REGISTRAR OF INTERESTS 1505
60200 Registrar of Interests 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Equipment
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62500 Entertainment 529110 Entertainment
65400 Office Improvement and Relocation
Find appropriate economic nature and allocate accordingly
725 HUMAN RIGHTS COMMISSION 1606
60200 Head 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
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Old Head/ Subhead Old Description
New Head/ Subhead New Description
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Equipment
61340 Furniture and Fixtures 523160 or
112610 Fixtures and Fittings (Minor) or Purchase/Sale of Furniture and Fixtures
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
730 AUDIT 1707
60200 Auditor General 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61610 Overseas Travel 525210 through
525250 Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62400 Contributions to Overseas Organisations
551210 or 551220 or
527110
Grants to Caribbean or Grants to other International orgs or Professional Membership Fees
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Old Head/ Subhead Old Description
New Head/ Subhead New Description
62910 Training Expenses 526110 or
526120 Domestic Training or Foreign Training
Old Head/
Subhead Old Description New Head/
Subhead New Description
100 GOVERNOR 2108
60110 Governor 511531 Acting Allowance and Leave Relief
60200 Private Secretary 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61420 Alterations and Maintenance 524110 through
524199 Find appropriate economic nature and allocate accordingly
61430 Grounds and Gardens 524114 Landscaping of Government premises
61610 Overseas Travel 525210 through
525250 Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Uniforms 523210 Uniforms
62500 Entertainment 529110 Entertainment
62510 Old Government House 21083002 Now a component: Find appropriate economic nature and allocate accordingly
62630 Commission of Inquiry
Deleted.
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Old Head/ Subhead Old Description
New Head/ Subhead New Description
110 DEPUTY GOVERNOR 2109
60200 Deputy Governor 511160 Executive Salaries
60300 Staff (Permanent Secretary) 511120 Permanent Secretaries/Heads (Salaries) - this is for Permanent Secretary's salary
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61320 Equipment (Major) 523170 Major Equipment
61325 Equipment (Minor) 523140 Minor Equipment
61340 Furniture and Fittings 523160 or
112610 Fixtures and Fittings (Minor) or Purchase/Sale of Furniture and Fixtures
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61425 Maintenance of Other Public Structures and Facilities
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61510 Rent 521110 Rent of Offices
61610 Overseas Travel 525210 through
525250 Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Recruitment Cost 528140 Recruitment Services
62200 Specialist Expenses 528210 through Find appropriate economic nature and
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Old Head/ Subhead Old Description
New Head/ Subhead New Description 528299 allocate accordingly
62300 Election Expenses 21091000 Now a component: Find appropriate economic nature and allocate accordingly
62400 Contributions to Overseas Organisations
551210 or 551220 or
527110
Grants to Caribbean or Grants to other International orgs or Professional Membership Fees
62500 Entertainment 529110 Entertainment
62760 Public Sector Development Programme 21093005
Now a component: Find appropriate economic nature and allocate accordingly
63110 Archives and Records Management Programme 21091001
Now a component: Find appropriate economic nature and allocate accordingly
65700 Boundaries Commission 21093004 Now a component: Find appropriate economic nature and allocate accordingly
115
DEPARTMENT OF HUMAN RESOURCES 2110
60200 Director of Human Resources 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60520 Supernumerary and Temporary Staff 511140 Supernumerary and Temporary Salaries
60535 Service Recognition Programme 523221 Special Awards
60540 Housing Assistance 511416 Housing Allowance
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61320 Equipment (Major) 523170 Major Equipment
61325 Equipment (Minor) 523140 Minor Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through Find appropriate economic nature and allocate accordingly
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Old Head/ Subhead Old Description
New Head/ Subhead New Description 112820
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Recruitment Costs 528140 Recruitment Services
62410 Assistance Grants 572110 through
572250 Find appropriate economic nature and allocate accordingly
62500 Entertainment 529110 Entertainment
62700 Consultancy Expenses 528210 through
528299 Find appropriate economic nature and allocate accordingly
62750 Expenses of Boards and Committees
528150 or 529110
Stipend for Boards and Committees or Entertainment
62760 Health and Safety Programme 21103006 Now a component: Find appropriate economic nature and allocate accordingly
120 TRAINING 2111
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61320 Equipment (Major) 523170 Major Equipment
61325 Equipment (Minor) 523140 Minor Equipment
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62500 Entertainment 529110 Entertainment
62910 Training Expenses 526110 or
526120 Domestic Training or Foreign Training
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Old Head/ Subhead Old Description
New Head/ Subhead New Description
65400 Office Improvement and Relocation
Find appropriate economic nature and allocate accordingly
130
DEPARTMENT OF DISASTER MANAGEMENT 2112
60200 Director of Disaster Management 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61540 Land Rent-Lease 571120 Rent of Land
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62400 Contributions to Overseas Organisations
551210 or 551220 or
527110
Grants to Caribbean or Grants to other International orgs or Professional Membership Fees
62410 Contributions to Local Organisations
563110 through 563199
Find appropriate economic nature and allocate accordingly
62550 Work Programme Expenses 21123007 Now a component: Find appropriate economic nature and allocate accordingly
62600 Insurance 571110 Property Insurance
62620 Simulation Exercise 21123008 Now a component: Find appropriate economic nature and allocate accordingly
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Old Head/ Subhead Old Description
New Head/ Subhead New Description
62625 Emergency Response 21123009 Now a component: Find appropriate economic nature and allocate accordingly
62630 Purchase of Emergency Supplies
Find appropriate economic nature and allocate accordingly
150 SUPREME COURT 2113
60200 Registrar 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61320 Equipment (Major) 112410 through
112820 Find appropriate economic nature and allocate accordingly
61325 Equipment (Minor) 523140 Minor Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Upkeep of Judge's Residence 21133011 Now a component: Find appropriate economic nature and allocate accordingly
62300 Jurors Allowance 528630 Juror Services
62400 Contributions to Overseas Organisations
551210 or 551220 or
527110
Grants to Caribbean or Grants to other International orgs or Professional Membership Fees
62415 Security 528130 Security
62440 Court Expenses 21133010
Now a component: Find appropriate economic nature and allocate accordingly (528670 for Seized Goods Transport)
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Old Head/ Subhead Old Description
New Head/ Subhead New Description
62750 Expenses of Boards and Committees
528150 or 529110
Stipend for Boards and Committees or Entertainment
155
CIVIL REGISTRY AND PASSPORT OFFICE 2114
60200 Registrar General 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60530 Honoraria and National Awards 511529 or
523221 Performance of Marriages Allowance or Special Awards
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61320 Equipment (Major) 112410 through
112820 Find appropriate economic nature and allocate accordingly
61325 Equipment (Minor) 523140 Minor Equipment
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Uniforms 523210 Uniforms
65400 Office Improvement and Relocation
Find appropriate economic nature and allocate accordingly
160 MAGISTRACY 2115
60200 Court Manager 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or Full-time or Part-time Wage Earners
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Old Head/ Subhead Old Description
New Head/ Subhead New Description 511220
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61320 Equipment (Major) 112410 through
112820 Find appropriate economic nature and allocate accordingly
61325 Equipment (Minor) 523140 Minor Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61510 Office Rent 521110 Rent of Offices
61520 Vehicle Rent 521410 Rent of Vehicles
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62300 Coroners, Jurors and Witness Allowances
528630 or 528640 or
528650 Juror or Witness or Coroner Services
62415 Security 528130 Security
62440 Court Expenses 21153010
Now a component: Find appropriate economic nature and allocate accordingly (572120 is for Compensation Payments)
65300 Purchase of Vehicle 112110 Purchase/Sale of Motor Vehicles
165 COMMERCIAL COURT 2116
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
The Government of the Virgin Islands – Chart of Accounts
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Old Head/ Subhead Old Description
New Head/ Subhead New Description
60520 Judge's Emoluments 511150 Judges' Salaries
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61510 Rent 521210 Rent of Dwellings
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62415 Security 528130 Security
62500 Entertainment 529110 Entertainment
170
ATTORNEY GENERAL'S CHAMBERS 2117
60200 Attorney General 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
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Old Head/ Subhead Old Description
New Head/ Subhead New Description
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61430 Maintenance Contracts 528170 Cleaning Services
61610 Overseas Travel 525210 through
525250 Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Recruitment Costs 528140 Recruitment Services
62300 Witnesses Allowances 528640 Witness Services
62415 Security 528130 Security
62500 Entertainment 529110 Entertainment
62620 Legal Expenses 528220 Legal Expenses
62630 Legislative Drafting 528230 Legislative Drafting
62640 Human Rights Commission 21173013 Now a component: Find appropriate economic nature and allocate accordingly
65400 Office Improvement and Relocation
Find appropriate economic nature and allocate accordingly
65500 Conferences Find appropriate economic nature and allocate accordingly
180 POLICE 2118
60200 Commissioner of Police 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60530 Honoraria and Special Awards 523221 Special Awards
60540 Allowances to Auxiliaries 511510 Auxiliary Allowance
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
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Old Head/ Subhead Old Description
New Head/ Subhead New Description
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61320 Equipment (Major) 112410 through
112820 Find appropriate economic nature and allocate accordingly
61325 Equipment (Minor) 523140 Minor Equipment
61340 Furniture and Fixtures 523160 or
112610 Fixtures and Fittings (Minor) or Purchase/Sale of Furniture and Fixtures
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61425 Maintenance of Public Structures and other Facilities
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61430 Maintenance Contracts 528170 Cleaning Services
61510 Office Rent 521110 Rent of Offices
61520 Vehicle Rent 521410 Rent of Vehicles
61610 Overseas Travel 525210 through
525250 Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Uniforms 523210 Uniforms
62105 Recruitment Costs 528140 Recruitment Services
62200 Aircraft Expenses 112220 Capital Maintenance of Aircraft
62260 Medical Expenses 562120 Medical Expenses
62300 Police Expenses 523213 Guns and Ammunitions
62310 Public Relations 528299 Other Consultancy
62400 Contributions to Overseas Organisations
551210 or 551220 or
527110
Grants to Caribbean or Grants to other International orgs or Professional Membership Fees
62415 Security 528130 Security
62420 Police Investigations 21193016 Now a component: Find appropriate economic nature and allocate accordingly
62440 Police Supplies 523215 or
523299 Nutritional/Dietary Supplies or Miscellaneous Supplies
62500 Detective Special Branch Services 21181002
Now a component: Find appropriate economic nature and allocate accordingly
62600 Forensic Laboratory 21181004 Now a component: Find appropriate economic nature and allocate accordingly
The Government of the Virgin Islands – Chart of Accounts
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Old Head/ Subhead Old Description
New Head/ Subhead New Description
62620 Telecommunications Expenses 523140 Minor Equipment
62670 Dietary Services 5523215 Nutritional/Dietary Supplies
62755 Police Week 21183014 Now a component: Find appropriate economic nature and allocate accordingly
62910 Training Expenses 526110 or
526120 Domestic Training or Foreign Training
62920 Cadet Corps 21183015 Now a component: Find appropriate economic nature and allocate accordingly
62930 K9 Unit 21183016 Now a component: Find appropriate economic nature and allocate accordingly
65300 Purchase of Vehicle 112110 Purchase/Sale of Motor Vehicles
185 LAW REFORM COMMISSION 2119
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61510 Rent 521110 Rent of Offices
61610 Overseas Travel 525210 through
525250 Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62500 Entertainment 529110 Entertainment
62750 Expenses of Boards and 528150 or Stipend for Boards and Committees or
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Old Head/ Subhead Old Description
New Head/ Subhead New Description
Committees 529110 Entertainment
Old Head/ Subhead Old Description New Head/ Subhead New Description
200 PREMIER'S 2220
60200 Permanent Secretary 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60520 Supernumerary and Temporary Staff 511140 Supernumerary and Temporary Staff
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120 or
522130 Mobile or Landline or Internet
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61320 Equipment (Major) 523170 Major Equipment
61325 Equipment (Minor) 523140 Minor Equipment
61340 Furniture and Fixtures 523160 or 112610
Fixtures and Fittings (Minor) or Purchase/Sale of Furniture and Fixtures
61400 Repairs and Maintenance
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61425 Maintenance of Other Public Structures
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61510 Office Rent 521110 Rent of Offices
61610 Overseas Travel 525210 through
525250 Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62200 Specialist Expenses 528210 through
528299 Find appropriate economic nature and allocate accordingly
62400 Contributions to Overseas Organisations
551210 or 551220 or 527110
Grants to Caribbean or Grants to other International orgs or Professional Membership Fees
62410 Assistance Grants 572110 through Find appropriate economic nature and
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Old Head/ Subhead Old Description New Head/ Subhead New Description
572250 allocate accordingly
62500 Entertainment 529110 Entertainment
62700 Consultancy Expenses 528210 through
528299 Find appropriate economic nature and allocate accordingly
62740 Advertising and Promotional Expenses 528110 Marketing and Advertising
62750 Expenses of Boards and Committees 528150 or 529110
Stipend for Boards and Committees or Entertainment
62780 Internal Audit Unit 2332 Now a department
62782 City Management Unit 22201005 Now a component: find appropriate economic nature and allocate accordingly
62790 Special Projects Deleted: find appropriate economic nature and allocate accordingly
62800 Events and Special Occasions
Deleted: find appropriate economic nature and allocate accordingly (May be Entertainment: 529110)
62820 Transportation Expenses 541210 Subsidies to Ferry Companies
63106 Funeral Expenses 562160 Funeral Expenses - HoA
65300 Purchase of Vehicle 112110 Purchase/Sale Motor Vehicles
205 SHIPPING REGISTRY 2221
60200 Director of Shipping 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120 or
522130 Mobile or Landline or Internet
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61320 Equipment (Major) 523170 Major Equipment
61325 Equipment (Minor) 523140 Minor Equipment
61400 Repairs and Maintenance
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61510 Office Rent 521110 Rent of Offices
61610 Overseas Travel 525210 through
525250 Find appropriate economic nature and allocate accordingly
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Old Head/ Subhead Old Description New Head/ Subhead New Description
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Uniforms 523210 Uniforms
62400 Contributions to Overseas Organisations
551210 or 551220 or 527110
Grants to Caribbean or Grants to other International orgs or Professional Membership Fees
62620 Marine Services Expense 22213017 Now a component: find appropriate economic nature and allocate accordingly
62740 Consultancy Expenses 528210 through
528299 Find appropriate economic nature and allocate accordingly
62750 Maintenance of Navigational Aids 22213020
Now a component: find appropriate economic nature and allocate accordingly
62930 Safety at Sea Week 22213019 Now a component: find appropriate economic nature and allocate accordingly
210 DEVELOPMENT PLANNING 2222
60200 Director of Development Planning 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120 or
522130 Mobile or Landline or Internet
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Equipment
61400 Repairs and Maintenance
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62500 Entertainment 529110 Entertainment
62710 Statistical Expenses 22223021 Now a component: find appropriate economic nature and allocate accordingly
62720 Statistical Surveys 22223022 Now a component: find appropriate economic nature and allocate accordingly
62740 Advertising 528110 Marketing and Advertising
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Old Head/ Subhead Old Description New Head/ Subhead New Description
62995 Miscellaneous Expenses
Deleted: find appropriate economic nature and allocate accordingly
215
BVI INTERNATIONAL FINANCE CENTRE 2227
60200 Executive Director 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60520 Supernumerary and Temporary Staff 511140 Supernumerary and Temporary Staff
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Equipment
61400 Repairs and Maintenance
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61510 Office Rent 521110 Rent of Offices
61610 Overseas Travel 525210 through
525250 Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62415 Security 528130 Security
62500 Entertainment 529110 Entertainment
62700 Consultancy Expenses 528210 through
528299 Find appropriate economic nature and allocate accordingly
62710 Conferences Deleted: find appropriate economic nature and allocate accordingly
62740 Advertising and Promotional Expenses 528110 Marketing and Advertising
65400 Office Improvement and Relocation
Deleted: find appropriate economic nature and allocate accordingly
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Old Head/ Subhead Old Description New Head/ Subhead New Description
220 IMMIGRATION 2223
60200 Chief Immigration Officer 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Equipment
61400 Repairs and Maintenance
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61425 Maintenance of other Public Structures
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61510 Office Rent 521110 Rent of Offices
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Uniforms 523210 Uniforms
62500 Entertainment 529110 Entertainment
62620 Computerization Expenses 22233001 Now a component: find appropriate economic nature and allocate accordingly
62730 Repatriation 22233023 Now a component: find appropriate economic nature and allocate accordingly
62740 Immigration Expenses 562130 Medical Expenses
65400 Office Improvement and Relocation
Deleted: find appropriate economic nature and allocate accordingly
230
INFORMATION AND PUBLIC RELATIONS 2224
60300 Staff 511130 Personnel (Staff) Salaries
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Old Head/ Subhead Old Description New Head/ Subhead New Description
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61320 Equipment (Major) 523170 Major Equipment
61325 Equipment (Minor) 523140 Minor Equipment
61400 Repairs and Maintenance
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62310 Reprographic Unit 22241006 Now a component: find appropriate economic nature and allocate accordingly
62740 Advertising and Promotional Expenses 528110 Marketing and Advertising
62750 Special TV Programmes 22243024 Now a component: find appropriate economic nature and allocate accordingly
65400 Office Improvement and Relocation
Deleted: find appropriate economic nature and allocate accordingly
240
TOWN AND COUNTRY PLANNING 2225
60200 Chief Planner 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through Find appropriate economic nature and
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Old Head/ Subhead Old Description New Head/ Subhead New Description
523299 allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120 or
522130 Mobile or Landline or Internet
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61320 Equipment (Major) 523170 Major Equipment
61325 Equipment (Minor) 523140 Minor Equipment
61400 Repairs and Maintenance
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61520 Vehicle Rent 521410 Rent of Vehicles
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62340 Development Control Expenses 22253025
Now a component: find appropriate economic nature and allocate accordingly
62350 Development Planning Projects Expenses 22253026
Now a component: find appropriate economic nature and allocate accordingly
62620 Computerization Expenses 22253001 Now a component: find appropriate economic nature and allocate accordingly
65300 Purchase of Vehicle 112110 Purchase/Sale Motor Vehicles
250
TRADE AND CONSUMER AFFAIRS 2226
60200 Director, Trade and Consumer Affairs 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
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Old Head/ Subhead Old Description New Head/ Subhead New Description
61325 Equipment (Minor) 523140 Minor Equipment
61400 Repairs and Maintenance
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61425 Maintenance of other Public Structures
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61510 Office Rent 521110 Rent of Offices
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62740 Advertising and Promotional Expenses 528110 Marketing and Advertising
62750 Development of Small Businesses 22263027
Now a component: find appropriate economic nature and allocate accordingly
62760 Craft Alive Entertainment 22263029 Now a component: find appropriate economic nature and allocate accordingly
255
BVI INTERNATIONAL AFFAIRS UNIT 2228
60200 Executive Director 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Equipment
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61610 Overseas Travel 525210 through
525250 Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62500 Entertainment 529110 Entertainment
62700 Consultancy 528210 through
528299 Find appropriate economic nature and allocate accordingly
62710 London Office 22281007 Now a component: find appropriate economic nature and allocate accordingly
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Old Head/
Subhead Old Description New Head/
Subhead New Description
260 MINISTRY OF FINANCE 2329
60200 Financial Secretary 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60520 Supernumerary and Temporary Staff 511140 Supernumerary and Temporary Staff
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120
or 522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61310 Purchase of Vehicle and Moveable Plant 112110 Purchase/Sale Motor Vehicles
61320 Equipment (Major) 523170 Major Equipment
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance 112120 through
112820 Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61430 Maintenance Contracts 528170 Cleaning Services
61510 Office Rent 521110 Rent of Offices
61610 Overseas Travel 525210 through
525250 Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Recruitment Costs 528140 Recruitment Services
62200 Specialist Expenses 528210 through
528299 Find appropriate economic nature and allocate accordingly
62400 Contributions to Overseas Organisations
551210 or 551220 or 527110
Grants to Caribbean or Grants to other International orgs or Professional Membership Fees
62500 Entertainment 529110 Entertainment
62600 Advertising and Promotional Expenses 528110 Marketing and Advertising
62700 Consultancy Expenses 528210 through
528299 Find appropriate economic nature and allocate accordingly
62750 Expenses of Boards and Committees 528150 or 529110
Stipend for Boards and Committees or Entertainment
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62800 Project Management Expenses 23293030
Now a component: find appropriate economic nature and allocate accordingly. May be Project Management Services 528260.
62910 Training Expenses 526110 or 526120 Domestic or Foreign Training
Old Head/
Subhead Old Description New Head/
Subhead New Description
270 CUSTOMS 2330
60200 Commissioner of Customs 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60530 Honoraria and Special Awards 523221 Special Awards
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61210 Telephone/Telexes/Faxes 522110 or 522120
or 522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61310 Replacement of Vehicles and Moveable Plant 112110 Purchase/Sale Motor Vehicles
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61510 Office Rent 521110 Rent of Offices
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Uniforms 523210 Uniforms
62620 Customs Expenses 562130 Medical Expenses
62750 Mobile Task Force Expenses 23301009 Now a component: find appropriate economic nature and allocate accordingly
62755 International Customs Day 23303031 Now a component: find appropriate economic nature and allocate accordingly
62775 Customs Declaration Data System 23303032
Now a component: find appropriate economic nature and allocate accordingly
62780 K9-Unit 23301008 Now a component: find appropriate economic nature and allocate accordingly
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62910 Training Expenses 526110 or 526120 Domestic Training or Foreign Training
65400 Office Improvement and Relocation
Deleted: find appropriate economic nature and allocate accordingly
Old Head/
Subhead Old Description New Head/
Subhead New Description
290 INLAND REVENUE 2331
60200 Commissioner of Inland Revenue 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120
or 522130 Mobile or Landline or Internet
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61320 Equipment (Major) 523170 Major Equipment
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62800 Revenue Assessment and Collection 23313033
Now a component: find appropriate economic nature and allocate accordingly
62810 Tax Refunds 572110
Refunds of revenue - former financial years only (refunds in current year should be debited from relevant revenue subhead)
295 INTERNAL AUDIT 2332
60200 Director of Internal Audit 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
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60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120
or 522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61310 Replacement of Vehicles and Moveable Plant 112110 Purchase/Sale Motor Vehicles
61320 Equipment (Major) 523170 Major Equipment
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61510 Office Rent 521110 Rent of Offices
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
Old Head/
Subhead Old Description New Head/
Subhead New Description
300 POST OFFICE 2333
60200 Postmaster 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61210 Telephone/Telexes/Faxes 522110 or 522120
or 522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
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61320 Equipment (Major) 523170 Major Equipment
61325 Equipment (Minor) 523140 Minor Office Equipment
61340 Furniture and Fixtures 523160 or 112610 Fixtures and Fittings (Minor) or Purchase/Sale of Furniture and Fixtures
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61420 Alterations and Maintenance 524110 through
524199 Find appropriate economic nature and allocate accordingly
61510 Office Rent 521110 Rent of Offices
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Uniforms 523210 Uniforms
62400 Contributions to Overseas Organisations
551210 or 551220 or 527110
Grants to Caribbean or Grants to other International orgs or Professional Membership Fees
62620 Computerization Expenses
Find appropriate economic nature and allocate accordingly
62740 Advertising and Promotional Expenses 528110 Marketing and Advertising
62820 Cost of Stamps 523222 Cost of Stamps
62830 Remittances and Agents Charges 528620 Remittance and Agents Charges
62840 Compensation Payments, Losses and Write-Offs 572120
Compensation Payments (or other appropriate economic classification)
62850 Philatelic Expenses 23333034 Now a component: find appropriate economic nature and allocate accordingly
62910 Training Expenses 526110 or 526120 Domestic Training or Foreign Training
62920 New Products and Services 23333035 Now a component: find appropriate economic nature and allocate accordingly
62935 Express Mail Services 23333036 Now a component: find appropriate economic nature and allocate accordingly
65400 Office Improvement and Relocation
Deleted: find appropriate economic nature and allocate accordingly
310 TREASURY 2334
60200 Accountant General 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61210 Telephone/Telexes/Faxes 522110 or 522120 Mobile or Landline or Internet
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or 522130
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61320 Equipment (Major) 523170 Major Equipment
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61420 Alterations and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Uniforms 523210 Uniforms
62415 Security 528130 Security
62830 Remittances and Agents Charges 528620 Remittance and Agents Charges
320
DEPARTMENT OF INFORMATION TECHNOLOGY 2335
60200 Director of Information Technology 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120
or 522130 Mobile or Landline or Internet
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61620 Local Travel 525110 through Find appropriate economic nature and
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Old Head/
Subhead Old Description New Head/
Subhead New Description
330 MINISTRY OF NATURAL RESOURCES & LABOUR 2436
60110 Minister 511160 Executive Salaries
60200 Permanent Secretary 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120
or 522130 Mobile or Landline or Internet
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61320 Equipment (Major) 523170 Major Equipment
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61540 Land Rent - Lease 571120 Rent of Land (Property Expense)
61610 Overseas Travel 525210 through
525250 Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Recruitment Costs 528140 Recruitment Services
62200 Specialist Expenses 528210 through
528299 Find appropriate economic nature and allocate accordingly
62230 Anegada Lands Development Committee Expenses 24363038
Now a component: find appropriate economic nature and allocate accordingly
62400 Contributions to Overseas Organisations
551210 or 551220 or 527110
Grants to Caribbean or Grants to other International orgs or Professional Membership Fees
62410 Assistance Grants 572110 through
572250 Find appropriate economic nature and allocate accordingly
62500 Entertainment 529110 Entertainment
525140 allocate accordingly
62620 Computerization Expenses 23353001 Find appropriate economic nature and allocate accordingly
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Old Head/
Subhead Old Description New Head/
Subhead New Description
62620 Survey Expenses 24363039 Now a component: find appropriate economic nature and allocate accordingly
62750 Expenses of Boards and Committees 528150 or 529110
Stipend for Boards and Committees or Entertainment
62760 Climate Change 24363037 Now a component: find appropriate economic nature and allocate accordingly
340 AGRICULTURE 2437
60200 Chief Agricultural Officer 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120
or 522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61310 Replacement of Vehicles and Moveable Plant 112110 Purchase/Sale Motor Vehicles
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61420 Alterations and Maintenance
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61425 Maintenance of other Public Structures and Facilities
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Uniforms 523210 Uniforms
62250 Marketing of Produce Livestock 528110 Marketing and Advertising
62415 Security 528130 Security
62740 Advertising and Promotional Expenses 528110 Marketing and Advertising
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Old Head/
Subhead Old Description New Head/
Subhead New Description
62910 Agricultural Extension and Co-op Training 526110 or 526120 Domestic or Foreign Training
62930 Agricultural Exhibitions and Extension Activities 24373040
Now a component: find appropriate economic nature and allocate accordingly
62940 Virgin Gorda Sub-Station Expenses 24371011
Now a component: find appropriate economic nature and allocate accordingly
62945 Anegada Sub-Station 24371012 Now a component: find appropriate economic nature and allocate accordingly
62950 Paraquita Bay Running Expenses 24371013
Now a component: find appropriate economic nature and allocate accordingly
62960 Abattoir Operating Expenses 24371014 Now a component: find appropriate economic nature and allocate accordingly
62961 Livestock Maintenance 523220 Livestock Supplies
62962 Farmers' Supplies 561110 Farmers'/Fishermen's Assistance
62963 Agricultural Supplies 523219 Agricultural/Fisherman’s Supplies
62966 Farmers' Subsidy 561110 Farmers'/Fishermen's Assistance
62968 Eradication and Pest Control 24373042 Now a component: find appropriate economic nature and allocate accordingly
345 BVI FISHING COMPLEX 2438
60200 Manager, BVI Fishing Complex 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120
or 522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61310 Replacement of Vehicles and Moveable Plant 112110 Purchase/Sale Motor Vehicles
61320 Equipment (Major) 523170 Major Equipment
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
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Old Head/
Subhead Old Description New Head/
Subhead New Description
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61420 Alterations and Maintenance
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62250 Purchase of Seafood 523224 Purchase of Seafood
62740 Advertising and Promotional Expenses 528110 Marketing and Advertising
62962 Fishermen Supplies 523219 Agricultural/Fishermen’s Supplies
350
CONSERVATION AND FISHERIES DEPARTMENT 2439
60200 Chief Conservation and Fisheries Officer 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120
or 522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61310 Replacement of Vehicle 112110 Purchase/Sale Motor Vehicles
61320 Equipment (Major) 523170 Major Equipment
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61425 Maintenance of other Public Structures and Facilities
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61510 Office Rent 521110 Rent of Offices
61520 Vehicle Rent 521410 Rent of Vehicles
61620 Local Travel 525110 through Find appropriate economic nature and
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Old Head/
Subhead Old Description New Head/
Subhead New Description 525140 allocate accordingly
62100 Uniforms 523210 Uniforms
62415 Security 528130 Security
62620 Conservation Expenses 24393043 Now a component: find appropriate economic nature and allocate accordingly
62625 Emergency Response 24393044 Now a component: find appropriate economic nature and allocate accordingly
62740 Advertising and Promotional Expenses 528110 Marketing and Advertising
62910 Training Expenses 526110 or 526120 Domestic Training or Foreign Training
62920 Water Quality Monitoring 24393045 Now a component: find appropriate economic nature and allocate accordingly
62930 Life Guard Services 24393046 Now a component: find appropriate economic nature and allocate accordingly
360 LABOUR 2440
60200 Labour Commissioner 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120
or 522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61510 Office Rent 521110 Rent of Offices
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62415 Security 528130 Security
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Old Head/
Subhead Old Description New Head/
Subhead New Description
65300 Purchase of Vehicle 112110 Purchase/Sale Motor Vehicles
65400 Office Improvement and Relocation
Deleted: find appropriate economic nature and allocate accordingly
370 LAND REGISTRY 2441
60200 Chief Registrar of Lands 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120
or 522130 Mobile or Landline or Internet
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61310 Replacement of Vehicles and Moveable Plant 112110 Purchase/Sale Motor Vehicles
61320 Equipment (Major) 523170 Major Equipment
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
380 SURVEY 2442
60200 Chief Surveyor 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
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Old Head/
Subhead Old Description New Head/
Subhead New Description
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120
or 522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61510 Office Rent 521110 Rent of Offices
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Uniforms 523210 Uniforms
62620 Survey Expenses 523212 Small Tools
62910 Training Expenses 526110 or 526120 Domestic Training or Foreign Training
65300 Purchase of Vehicle 112110 Purchase/Sale Motor Vehicles
Old Head/
Subhead Old Description New Head/ Subhead New Description
390
MINISTRY OF EDUCATION AND CULTURE 2543
60110 Minister 511160 Executive Salaries
60200 Permanent Secretary 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
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Old Head/
Subhead Old Description New Head/ Subhead New Description
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61425
Maintenance of other Public Structures and Facilities
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61510 Office Rent 521110 Rent of Offices
61540 Land Rent - Lease 571120 Rent of Land (Property Expense)
61610 Overseas Travel 525210 through
525250 Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62342 Youth Development Programmes 25433047
Now a component: find appropriate economic nature and allocate accordingly
62350 BVI UNESCO 25431015 Now a component: find appropriate economic nature and allocate accordingly
62400 Contributions to Overseas Organisations
551210 or 551220 or 527110
Grants to Caribbean or Grants to other International orgs or Professional Membership Fees
62410 Scholarships and Assistance Grants
572110 through 572250
Find appropriate economic nature and allocate accordingly
62412 Grant to Sir Rupert Briercliffe 563150
62420
Further Education Programmes 25433049
Now a component: find appropriate economic nature and allocate accordingly
62425 Graduate Scholarship Programme 563210 or 563220 Domestic or Foreign Scholarships
62500 Entertainment 529110 Entertainment
62700 Consultancy Expenses 528210 through
528299 Find appropriate economic nature and allocate accordingly
62750 Expenses of Boards and Committees 528150 or 529110
Stipend for Boards and Committees or Entertainment
62910 Scholarships Abroad 563220 Foreign Scholarships
395
YOUTH AFFAIRS AND SPORTS 2544
60200 Director of Youth Affairs and Sports 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
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Old Head/
Subhead Old Description New Head/ Subhead New Description
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62342 Youth Development Programmes 25443047
Now component: find appropriate economic nature and allocate accordingly
62345 Sports Services 25443048 Now component: find appropriate economic nature and allocate accordingly
400
EDUCATION (ADMINISTRATION) 2545
60200 Chief Education Officer 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Office Equipment
61340 Furniture and Fixtures 523160 or 112610 Fixtures and Fittings (Minor) or Purchase/Sale of Furniture and Fixtures
61400 Repairs and Maintenance 524110 through Find appropriate economic nature and
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Old Head/
Subhead Old Description New Head/ Subhead New Description 524199, or 112120
through 112820 allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61420 Alterations and Maintenance
524110 through 524199, or 112120
through 112820 Find appropriate economic nature and allocate accordingly
61510 Office Rent 521110 Rent of Offices
61520 Vehicle Rent 521410 Rent of Vehicles
61530 Equipment Rent 521310 or 521320 Rent of Office Equipment or Rent of other Equipment
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Recruitment Costs 528140 Recruitment Services
62410 Assistance Grants 572110 through
572250 Find appropriate economic nature and allocate accordingly
62415 Security 528130 Security
62420 Further Education Programme 25453049
Now a component: find appropriate economic nature and allocate accordingly
62430 Grants to Schools and Organizations
572110 through 572199
Find appropriate economic nature and allocate accordingly
62440 Examination Expenses 25453051 Now a component: find appropriate economic nature and allocate accordingly
62610 Local History Programme 25453050 Now a component: find appropriate economic nature and allocate accordingly
62615 Alternative Certificate Programme 25453052
Now a component: find appropriate economic nature and allocate accordingly
62620 Commonwealth Day Expenses 25453053
Now a component: find appropriate economic nature and allocate accordingly
62910 Training Expenses 526110 or 526120 Domestic Training or Foreign Training
62980 Teachers' Training Programme 25453054
Now a component: find appropriate economic nature and allocate accordingly
62990 Reading and Literacy Programme 25453055
Now a component: find appropriate economic nature and allocate accordingly
410
EDUCATION (PRIMARY AND PRE-PRIMARY SCHOOLS) 2546
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
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Old Head/
Subhead Old Description New Head/ Subhead New Description
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Office Equipment
61340 Furniture and Fixtures 523160 or 112610 Fixtures and Fittings (Minor) or Purchase/Sale of Furniture and Fixtures
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61520 School Transportation 528675 Transportation of Students
61530 Equipment Rent 521310 or 521320 Rent of Office Equipment or Rent of other Equipment
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62400 Summer Programmes 25463056 Now a component: find appropriate economic nature and allocate accordingly
62420 Inter-School Activities 25463057 Now a component: find appropriate economic nature and allocate accordingly
62430 Early Childhood Development 25463058
Now a component: find appropriate economic nature and allocate accordingly
62440 School Supplies 523223 School Supplies
62450 Foreign Language Programme 25463059
Now a component: find appropriate economic nature and allocate accordingly
415
DEPARTMENT OF CULTURE 2547
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
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Old Head/
Subhead Old Description New Head/ Subhead New Description
61325 Equipment (Minor) 523140 Minor Office Equipment
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62414 Grant to Festival Committees 551323 Grant to Festivals and Fairs
62450 Cultural Activities 25473060 Now a component: find appropriate economic nature and allocate accordingly
420
EDUCATION (OTHER SECONDARY SCHOOLS) 2548
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Office Equipment
61340 Furniture and Fixtures 523160 or 112610 Fixtures and Fittings (Minor) or Purchase/Sale of Furniture and Fixtures
61400 Repairs and Maintenance 112120 through
112820 Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61520 School Transportation 528675 Transportation of Students
61530 Equipment Rent 521310 or 521320 Rent of Office Equipment or Rent of other Equipment
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62340 Sports and Inter-School Activities 25483061
Now a component: find appropriate economic nature and allocate accordingly
62415 Security 528130 Security
62440 School Supplies 523223 School Supplies
62920 BVI Vocational Technical School 25481016
Now a component: find appropriate economic nature and allocate accordingly
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Old Head/
Subhead Old Description New Head/ Subhead New Description
425
EDUCATION (ELMORE STOUTT HIGH SCHOOL) 2549
60200 Principal, Elmore Stoutt High School 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Office Equipment
61340 Furniture and Fixtures 523160 or 112610 Fixtures and Fittings (Minor) or Purchase/Sale of Furniture and Fixtures
61400 Repairs and Maintenance 112120 through
112820 Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61420 Alterations and Maintenance
524110 through 524199
Find appropriate economic nature and allocate accordingly
61520 School Transportation 528675 Transportation of Students
61530 Equipment Rent 521310 or 521320 Rent of Office Equipment or Rent of other Equipment
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62340 Sports and Inter-School Activities 25493061
Now a component: find appropriate economic nature and allocate accordingly
62415 Security 528130 Security
62440 School Supplies 523223 School Supplies
62450 Educational Initiatives 25493062 Now a component: find appropriate economic nature and allocate accordingly
430 LIBRARY SERVICES 2550
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Old Head/
Subhead Old Description New Head/ Subhead New Description
60200 Chief Librarian 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or 523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance 112120 through
112820 Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61510 Office Rent 521110 Rent of Offices
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62415 Security 528130 Security
62425 Out Reach Programmes 25503063 Now a component: find appropriate economic nature and allocate accordingly
62600 Library Services 25503064 Now a component: find appropriate economic nature and allocate accordingly
62610 Library Automation 25503065 Now a component: find appropriate economic nature and allocate accordingly
435 PRISON 2551
60200 Superintendent of Prisons 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or 511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
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Old Head/
Subhead Old Description New Head/ Subhead New Description
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61210 Telephone/Telexes/Faxes 522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or 522220 Streetlighting or Electricity (general)
61230 Water 522310 or 522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance 112120 through
112820 Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61520 Vehicle Rent 521410 Rent of Vehicles
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Uniforms 523210 Uniforms
62430 Prisoners' Welfare 25513067 Now a component: find appropriate economic nature and allocate accordingly
62620 Prison Operating and Maintenance Costs 25513068
Now a component: find appropriate economic nature and allocate accordingly
62670 Dietary Services 623215 Dietary/Nutritional Services
62675 Prison Farm 25513070 Now a component: find appropriate economic nature and allocate accordingly
62910 Training Expenses 526110 or 526120 Domestic Training or Foreign Training
Old Head/
Subhead Old Description New Head/
Subhead New Description
440 MINISTRY OF HEALTH AND SOCIAL DEVELOPMENT 2652
60110 Minister 511160 Executive Salaries
60200 Permanent Secretary 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes 522110 or 522120 or Mobile or Landline or Internet
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Old Head/
Subhead Old Description New Head/
Subhead New Description 522130
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61425 Maintenance of other Public Structures and Facilities
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61510 Office Rent 521110 Rent of Offices
61610 Overseas Travel 525210 through
525250 Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Recruitment Costs 528140 Recruitment Services
62200 Specialist Expenses 528210 through
528299 Find appropriate economic nature and allocate accordingly
62250 Drug Rehabilitation Programme 26523072
Now a component: find appropriate economic nature and allocate accordingly
62255 Gender Affairs 26521017 Now a component: find appropriate economic nature and allocate accordingly
62400 Contributions to Overseas Organisations
551210 or 551220 or
527110
Grants to Caribbean or Grants to other International orgs or Professional Membership Fees
62410 Assistance Grants 572110 through
572250 Find appropriate economic nature and allocate accordingly
62420 Health Education Deleted: find appropriate economic nature and allocate accordingly
62422 Specialist Medical Services 563230 or
563240 Domestic or Foreign Medical Assistance
62500 Entertainment 529110 Entertainment
62510 Special Needs Programme 561140 Special Needs Assistance
62520 Legal Aid Programme 561150 Legal Aid Assistance
62600 Nursing Council Expenses 527110 Professional Membership Fees
62620 Environmental Expenses 26521018 Now a component: find appropriate economic nature and allocate accordingly
62750 Expenses of Boards and Committees
528150 or 529110
Stipend for Boards and Committees or Entertainment
62910 Training Expenses 526110 or
526120 Domestic or Foreign Training
62967 HIV and Sexual Health 26523071 Now a component: find appropriate economic nature and allocate accordingly
62969 Hire of Transport (Medical Emergency)
528410 or 528420
Domestic or Foreign Transportation for Health Reasons
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Old Head/
Subhead Old Description New Head/
Subhead New Description
62970 Medical Dental Council 529110 Entertainment
63000 Drugs and Pharmaceutical Programme 26523073
Now a component: find appropriate economic nature and allocate accordingly
63300 Public Health Programme 26523074 Now a component: find appropriate economic nature and allocate accordingly
65300 Purchase of Vehicle 112110 Purchase/Sale Motor Vehicles
65800 Consultancy 528210 through
528299 Find appropriate economic nature and allocate accordingly
450 ADINA DONOVAN HOME 2653
60200 Manager 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61420 Alterations and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Uniforms 523210 Uniforms
62620 Adina Donovan Home Operating Costs 26533075
Now a component: find appropriate economic nature and allocate accordingly
62630 Nutrition Costs 523215 Dietary/Nutrition Costs
62640 Recreation Activities/Programme 36533076
Now a component: find appropriate economic nature and allocate accordingly
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Old Head/
Subhead Old Description New Head/
Subhead New Description
480 SOLID WASTE 2654 DEPARTMENT OF WASTE MANAGEMENT
60200 Manager, Solid Waste 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61425 Maintenance of other Public Structures and Facilities
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61435 Maintenance of Dump Sites Deleted: find appropriate economic nature and allocate accordingly
61520 Vehicle Rent 521410 Rent of Vehicles
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Uniforms 523210 Uniforms
62620 Public Education Programmes 26543077 Now a component: find appropriate economic nature and allocate accordingly
62660 Medical Expenses (Solid Waste Employees) 562130 Medical Expenses
62670 Beautification Programme 26543078 Now a component: find appropriate economic nature and allocate accordingly
62910 Derelict Vehicles 528330 Removal of Derelict Vehicles
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Old Head/
Subhead Old Description New Head/
Subhead New Description
500
SOCIAL DEVELOPMENT DEPARTMENT 2655
60200 Chief Social Development Officer 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61310 Replacement of Vehicles and Moveable Plant 112110 Purchase/Sale Motor Vehicles
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61420 Alterations and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61510 Office Rent 521110 Rent of Offices
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Uniforms 523210 Uniforms
62410 Public Assistance Grants 572110 through
572250 Find appropriate economic nature and allocate accordingly
62415 Security 528130 Security
62600 Senior Citizens' Programmes 26553080 Now a component: find appropriate economic nature and allocate accordingly
62620 Children's Home 26553081 Now a component: find appropriate economic nature and allocate accordingly
62630 Foster Care 561130 Foster Care Assistance
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Old Head/
Subhead Old Description New Head/
Subhead New Description
62910 Community Development Activities 26553079
Now a component: find appropriate economic nature and allocate accordingly
Old Head/
Subhead Old Description New Head/
Subhead New Description
510
MINISTRY OF COMMUNICATION AND WORKS 2756
60110 Minister 511160 Executive Salaries
60200 Permanent Secretary 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61310 Replacement of Vehicle 112110 Purchase/Sale Motor Vehicles
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61425 Maintenance of other Public Structures
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61510 Office Rent 521110 Rent of Offices
61540 Land Rent - Lease 571120 Rent of Land (Property Expense)
61610 Overseas Travel 525210 through Find appropriate economic nature and
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Old Head/
Subhead Old Description New Head/
Subhead New Description 525250 allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Recruitment Costs 528140 Recruitment Services
62200 Specialist Expenses 528210 through
528299 Find appropriate economic nature and allocate accordingly
62400 Contributions to Overseas Organisations
551210 or 551220 or
527110
Grants to Caribbean or Grants to other International orgs or Professional Membership Fees
62500 Entertainment 529110 Entertainment
62640 Electrical Inspection Expenses 27561019 Now a component: find appropriate economic nature and allocate accordingly
62700 Streetlighting 522220 Streetlighting
62710 Consultancy 528210 through
528299 Find appropriate economic nature and allocate accordingly
62740 Advertising and Promotional Expenses 528110 Marketing and Advertising
62750 Expenses of Boards and Committees
528150 or 529110
Stipend for Boards and Committees or Entertainment
62770 Work Development Expense 528250 Architectural Services
62910 Training Expenses 526110 or
526120 Domestic or Foreign Training
520
FACILITIES MANAGEMENT UNIT 2757
60200 Facilities Manager 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
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Old Head/
Subhead Old Description New Head/
Subhead New Description
61240 Postage 522610 Postage and Courier Costs
61310 Replacement of Vehicle 112110 Purchase/Sale Motor Vehicles
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61420 Upkeep of Grounds 524114 Landscaping Government Premise
61430 Maintenance Contracts 524110 or
111120 Buildings-Minor Repairs/Maint or Improvements to Non-residential Building
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Uniforms 523210 Uniforms
62600 Insurance 571110 Property Insurance
62620 Upkeep of Central Administration Complex
Deleted: find appropriate economic nature and allocate accordingly
530 CIVIL AVIATION 2758
60200 Director of Civil Aviation 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61240 Postage 522610 Postage and Courier Costs
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
540 FIRE SERVICES 2759
60200 Chief Fire Officer 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
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Old Head/
Subhead Old Description New Head/
Subhead New Description
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61425 Maintenance of other Public Structures and Facilities
524110 through 524199
Find appropriate economic nature and allocate accordingly
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Uniforms 523210 Uniforms
62620 Fire Services Expenses
562130 or 523212 or
523299 Small tools or Other miscellaneous supplies or Medical costs
550 WATER AND SEWERAGE 2760
60200 Director of Water and Sewerage 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
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Old Head/
Subhead Old Description New Head/
Subhead New Description
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61310 Replacement of Vehicle 112110 Purchase/Sale Motor Vehicles
61320 Equipment (Major) 523170 Major Equipment
61325 Equipment (Minor) 523140 Minor Office Equipment
61340 Furniture and Fixtures 523160 or
112610 Fixtures and Fittings (Minor) or Purchase/Sale of Furniture and Fixtures
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61425 Maintenance of other Public Structures
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61510 Office Rent 521110 Rent of Offices
61520 Vehicle Rent 521410 Rent of Vehicles
61530 Equipment Rent 521310 or
521320 Rent of Office Equipment or Rent of other Equipment
61540 Land Rent - Lease 571120 Rent of Land (Property Expense)
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Uniforms 523210 Uniforms
62600 Purchase of Desalinated Water 522330 Desalinated Water
62620 Water Connections 27603084 Now a component: find appropriate economic nature and allocate accordingly
62740 Advertising and Promotional Expenses 528110 Marketing and Advertising
62800 Small Tools 523212 Small Tools
62910 Training Expenses 526110 or
526120 Domestic or Foreign Training
62920 Water Quality Monitoring 27603085 Now a component: find appropriate economic nature and allocate accordingly
62965 Operation and Maintenance of Water and Sewerage System 27603086
Now a component: find appropriate economic nature and allocate accordingly
62966 Survey Investigations 27603087 Now a component: find appropriate economic nature and allocate accordingly
62967 Rural Water Supplies 27603088 Now a component: find appropriate economic nature and allocate accordingly
62968 Unallocated Stores 113120 Equipment Stores
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Old Head/
Subhead Old Description New Head/
Subhead New Description
62970 Maintenance of Sewerage System Cane Garden Bay 27603089
Now a component: find appropriate economic nature and allocate accordingly
62980 Unaccounted for Water 27603090 Now a component: find appropriate economic nature and allocate accordingly
560
DEPARTMENT OF MOTOR VEHICLES 2761
60200 Commissioner of Motor Vehicles 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61310 Replacement of Vehicle 112110 Purchase/Sale Motor Vehicles
61320 Equipment (Major) 523170 Major Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61510 Office Rent 521110 Rent of Offices
62100 Uniforms 523210 Uniforms
62620 Licensing Expenses
Deleted: find appropriate economic nature and allocate accordingly
62625 License Plates 523211 License Plates
65400 Office Improvement and Relocation
Deleted: find appropriate economic nature and allocate accordingly
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Old Head/
Subhead Old Description New Head/
Subhead New Description
570 PUBLIC WORKS 2762
60200 Director of Public Works 511120 Permanent Secretaries/Heads (Salaries)
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60510 Wages 511210 or
511220 Full-time or Part-time Wage Earners
60515 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61425 Maintenance of other Public Structures and Facilities
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61510 Office Rent 521110 Rent of Offices
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Uniforms 523210 Uniforms
62620 Technical Expenses
528240 or 528250 or
523150 Land Appraisal or Architectural or Software
62800 Small Tools 523212 Small Tools
62825 Maintenance of Roads and Bridges (VG/Anegada) 27623091
Now a component: find appropriate economic nature and allocate accordingly
62830 Maintenance of Roads and Bridges 27623092
Now a component: find appropriate economic nature and allocate accordingly
62835 Maintenance of Drains and Ghuts 27623093
Now a component: find appropriate economic nature and allocate accordingly
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Old Head/
Subhead Old Description New Head/
Subhead New Description
62840 Stores Overhead Expenses 27623094 Now a component: find appropriate economic nature and allocate accordingly
62850 Mechanical Unallocated Stores 113120 Equipment Stores
62860 Workshop Operations 27623095 Now a component: find appropriate economic nature and allocate accordingly
62965 Special Works Programme 27623096 Now a component: find appropriate economic nature and allocate accordingly
65300 Purchase of Vehicles 112110 Purchase/Sale Motor Vehicles
580
TELEPHONE SERVICES MANAGEMENT UNIT 2763
60300 Staff 511130 Personnel (Staff) Salaries
60400 Allowances 511310 through
511599 Find appropriate type of allowance and allocate accordingly
60610 Social Security 512210 Social Security Contributions
60620 Health Insurance 512230 Health Insurance
60630 Payroll Tax 512220 Payroll Tax Contributions
61100 General Office Expenses 521110 through
523299 Find appropriate economic nature and allocate accordingly
61110 Printing and Stationery 523120 or
523130 Printing or Stationery
61120 Books and Subscriptions 523110 Books and Subscriptions
61210 Telephone/Telexes/Faxes
522110 or 522120 or
522130 Mobile or Landline or Internet
61220 Electricity 522210 or
522220 Streetlighting or Electricity (general)
61230 Water 522310 or
522320 Water (general) or Drinking Water
61240 Postage 522610 Postage and Courier Costs
61325 Equipment (Minor) 523140 Minor Office Equipment
61400 Repairs and Maintenance
524110 through 524199, or
112120 through 112820
Find appropriate economic nature and allocate accordingly
61410 Maintenance and Hire 524115 Office equipment (minor repairs and maintenance)
61620 Local Travel 525110 through
525140 Find appropriate economic nature and allocate accordingly
62100 Uniforms 523210 Uniforms
62620 Telecommunications Expenses 27633098 Now a component: find appropriate economic nature and allocate accordingly
62630 Technical Support 27633097 Now a component: find appropriate economic nature and allocate accordingly
62910 Training Expenses 526110 or
526120 Domestic Training or Foreign Training
65300 Purchase of Vehicles 112110 Purchase/Sale Motor Vehicles
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Old
Head/ Subhead Old Description
New Head/ Subhead New Description
800 PENSIONS AND GRATUITIES 41
60104 Pensions and Gratuities
512120 or 512130 or
562220
Employee Gratuities (Contract) or Employee Gratuities (Pension) or Employee Pensions (Civil)
60105 Pensions and Gratuities (Police) 512140 or
562240 Employee Gratuities (Police) or Employee Pensions (Police)
60106 Pensions and Gratuities (Legislative)
512110 or 562210
HoA Members' Gratuities or HoA Members' Pensions
60110 Gratuities under Agreement 512120 Employee Gratuities (Contract)
60115 Pension Contribution Seconded Officers 562250 Pension Contribution (Seconded Officers)
60120 Workman's Compensation 528599 Other Insurance
60125 Ex-Gratia Allowance 562230 Ex-gratia Payments/Pensions
810 PUBLIC DEBT 42
60205 Fort Hill Water Project (Principal) 212210
60206 Fort Hill Water Project (Interest) 532110
60210 East End Water Project (Principal) 212211
60210
East End Water Project (Interest) 532111
60230 Hurricane Rehab Sea Defense (Principal) 212212
60231
Hurricane Rehab Sea Defense (Interest) 532113
60252 New Airport Terminal GBVI/Scotia (Principal) 211213
60253
New Airport Terminal GBVI/Scotia (Interest) 531113
60255 Virgin Gorda/Tortola Water Supply (Principal) 212213
60256
Virgin Gorda/Tortola Water Supply (Interest) 532113
60275 DBVI Capital Increase (Principal) 212214 60276 DBVI Capital Increase (Interest) 532114
60280
Road Improvement and Maintenance GBVI/BVISSB (Principal) 211214
60281
Road Improvement and Maintenance GBVI/BVISSB (Interest) 531114
60290 New Airport Terminal GBVI/BVISSB (Principal) 211215
60291
New Airport Terminal GBVI/BVISSB (Interest) 531115
60295 New Airport Terminal EIB (Principal) 212215
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Old Head/
Subhead Old Description New Head/
Subhead New Description
60296 New Airport Terminal EIB (Interest) 532115
60297 New Airport Runway CDB (Principal) 212216
60298
New Airport Runway CDB (Interest) 532116
60299
Road Improvement and Infrastructure Development (Principal) 211216
60300
Road Improvement and Infrastructure Development (Interest) 531116
60301 New Peebles Hospital (Principal) 211217 New Peebles Hospital (SSB)
60302 New Peebles Hospital (Interest) 531117
60303 New Peebles Hospital Banco Popular (Principal) 211218
60304
New Peebles Hospital Banco Popular (Interest) 531118
60305 New Peebles Hospital Banco Popular (Management Fee) 528610
60306
Supply of Greenhouses Deutsche Bank (Principal) 212217
60307 Supply of Greenhouses Deutsche Bank (Interest) 532117
60308
New Peebles Hospital Bridging Loan (Principal) 211218
60309 New Peebles Hospital Bridging Loan (Interest) 531118
60310
Natural Disaster Management - Infrastructure Rehab CDB (Principal) 212218
60311
Natural Disaster Management - Infrastructure Rehab CDB (Interest) 532118
880 MISCELLANEOUS 43
60305 Insurance 525140 or
525250 Domestic or Foreign Travel Insurance
60315 Payroll Adjustments 511610 Payroll Adjustments
60320 Compensation Payments, Losses and Write-Offs 572120 Compensation Payments
60325 Drawbacks and Refunds 572110 Refunds of revenue former financial years
60330 Expenses of Boards and Committees
528150 or 529110
Stipend for Boards and Committees or Entertainment
60335 Local Expenses Operational Experts
528210 through 528299
Find appropriate economic nature and allocate accordingly
60340 Special Missions
525210 through 525250
Find appropriate economic nature and allocate accordingly
60345 Central Procurement Deleted: find appropriate economic nature
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Old Head/
Subhead Old Description New Head/
Subhead New Description and allocate accordingly
60347 Special Projects
Deleted: find appropriate economic nature and allocate accordingly
60365 Hazardous Materials Clean-up 528320 Cleanup of hazardous materials
Old Head/
Subhead Old Description New Head/
Subhead New Description
2 DEPUTY GOVERNOR
25061 Magistrate Court and Offices 3210100 Magistrate's Court and Offices
25100 Police Infrastructure Development 3210200 Police Infrastructure Development
25103 Police Equipment 3210300 Police Equipment
25105 Governor's Group Development Projects
3210410 or 3210420
Archives Repository or Renovations to Gov Properties
3 PREMIER'S OFFICE
35052 National Addressing System 3220700 National Addressing System
35058 Tourism Infrastructure Development 3220600 Tourism Infrastructure Development
35075 Culinary Arts Centre 3220500 Culinary Arts Centre
35097 Premier's Development Projects
3220810 or 3220820 QEII Park or Basketball Court New Bush
4 MINISTRY OF FINANCE
45077 Post Office Infrastructure Development 3230900 Post Office Infrastructure Development
45078 Customs Infrastructure Development 3231000 Customs Infrastructure Development
5
MINISTRY OF NATURAL RESOURCES AND LABOUR
52001 Greenhouses 3242110 Greenhouses
55163 Agriculture Development 3242110 or
3242120 Agriculture Development
55164 Purchase of Land 3241500 Purchase of Land
55177 MNR&L Development Projects 3242320 or
3242330 National Park Development or East End/Fat Hog's Bay Development
6
MINISTRY OF EDUCATION AND CULTURE
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Old Head/
Subhead Old Description New Head/
Subhead New Description
65052 Schools Rehabilitation – Improvements 3252400 Schools Rehabilitation - Improvements
65081 Schools Rehabilitation and Design 3252600 Schools Rehabilitation and Design
65103 Restoration of Historical Sites 3253250 Historical Sites
65106 ME&C Development Projects 3253210 or 3253220 or
VG Recreational Park or VG Basketball Court or
3253230 or 3253240
Sir Rupert Briercliffe Hall or Recreational Facilities
7
MINISTRY OF HEALTH AND SOCIAL DEVELOPMENT
72002 New Hospital 3263310 New Hospital (Loan Funding)
75052 Peebles Hospital Improvement & Equipment 3263400 Peebles Hospital Improvement & Equipment
75060 Adina Donovan Home 3263500 Adina Donovan Home
75086 New Hospital 3263320 New Hospital (Local Funding)
75110 Community Clinics 3263700 Community Clinics
75112 Community Centres General 3263600 Community Centres General
75116 BVI Services 3263800 BVI Services
75129 Social Housing 3263900 Social Housing
75131 MHSD Development Projects 3264050 No Income Housing Project
8
MINISTRY OF COMMUNICATION AND WORKS
82024 National Sewerage Programme 3274110 National Sewerage Project (Loan)
85191 National Sewerage Programme 3274120 National Sewerage Project (Local)
85253 Road Infrastructure 3275210 or
3275220 Road Infrastructure (Local CDB) or Road Infrastructure-All Other
85203 Civil Works Mitigation 3275010 Civil Works General
85266 Civil Works Mitigation - 1st District 3275015 Civil Works District 1
85267 Civil Works Mitigation - 2nd District 3275020 Civil Works District 2
85268 Civil Works Mitigation - 3rd District 3275025 Civil Works District 3
85269 Civil Works Mitigation - 4th District 3275030 Civil Works District 4
85270 Civil Works Mitigation - 5th District 3275035 Civil Works District 5
85271 Civil Works Mitigation - 6th District 3275040 Civil Works District 6
85272 Civil Works Mitigation - 7th District 3275045 Civil Works District 7
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Old Head/
Subhead Old Description New Head/
Subhead New Description
85273 Civil Works Mitigation - 8th District 3275050 Civil Works District 8
85274 Civil Works Mitigation - 9th District 3275055 Civil Works District 9
85251 Road Construction 3275100 Road Construction General
85275 Road Construction - 1st District 3275115 Road Construction District 1
85276 Road Construction - 2nd District 3275120 Road Construction District 2
85277 Road Construction - 3rd District 3275125 Road Construction District 3
85278 Road Construction - 4th District 3275130 Road Construction District 4
85279 Road Construction - 5th District 3275135 Road Construction District 5
85280 Road Construction - 6th District 3275140 Road Construction District 6
85281 Road Construction - 7th District 3275145 Road Construction District 7
85282 Road Construction - 8th District 3275150 Road Construction District 8
85283 Road Construction - 9th District 3275155 Road Construction District 9
9 MISCELLANEOUS
95051 CDB Share Capital 3305900 CDB Share Capital
95052 CDB SDF Assessment 3306000 CDB SDF Assessment
95059 Special Projects 3306110 or
3306120 Bushcutting or Guardrail/Sidewalk Painting