FINANCIAL POLICIES & PROCEDURES MANUAL - Ministry of Health

HSSP Financial Policies & Procedures Manual
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3.2.4 FORMAT OF CHART OF ACCOUNTS
Ist 2nd 3rd 4th 5th 6th 7th
Descriptions of Chart of Accounts
1st Digit = Account type code-
Pooled Account/Non-Pooled Account
1xxxxxx= Bank/Cash;
2xxxxxx=Account Receivable/Advances;
3xxxxxx=Other Assets
4xxxxxx= Liabilities
5xxxxxx= Income
6xxxxxx=Expenditure
For the example expenditures code to use in Quickbooks entry
1st Digit = Account Type (6xxxxxx is represented for expenditures)
2nd Digit = Component code
For example:
1 represents component #1, as Component A: Strengthening Health Service Delivery
2 represents as component #2, as Component B: Improving Health Financing
3 represents as component #3, as Component C: Strengthening Human Resources
4 represents as component # 4, as Component D: Strengthening Health System
Stewardship Functions
3rd Digit = Sub component code
For example,
Component 1 - 1 Sub Component A1: Service Delivery Grant and Contracting
(611xxxxx)
Component 1-2: Sub component A2: Strengthening health services management,
supervision and public health functions at provincial and district level; (612xxxxx)
4th and 5th Digit = Main Activities in the approved AOP
6th and 7th Digit = Sub activities in the approved AOP (if any)
3.2.5 TRANSACTION REFERENCES - QUICKBOOKS
Class List, Cost or Disbursement Sources of Fund shall be set up in order to generate the report
such as “Profit and Loss by Sources of Fund” for example:
1 represents Pooled Funds,
2 represents Discrete Fund 1, (eg. UNFPA)
3 represents Discrete Fund 2,
Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 32 of 144