MINISTRY OF FINANCE, PLANNING AND ECONOMIC DEVELOPMENT

ACCOUNTANT GENERAL’S OFFICE

CLASSIFICATIONS AND
CHART OF ACCOUNTS

ISSUED MAY 2022 | UPDATED MAY 2024

 REPUBLIC OF UGANDA CHART OF ACCOUNTS


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FUNDING
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FUND
CLASSIFICATIONS AND
CHART OF ACCOUNTS
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BUDGET
OUTPUTS

ISSUED MAY, 2022 | UPDATED MAY, 2024

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 REPUBLIC OF UGANDA CHART OF ACCOUNTS


FOREWORD

A Chart of Accounts (CoA) is a critical element of the Public Financial Management (PFM) framework
for classifying, recording and reporting information on financial plans, transactions and events in a
systematic and consistent way. It plays a key role in government fiscal planning, financial management,
accountability and financial reporting frameworks.

The Government of Uganda (GoU) decided in 2002, in line with many other countries, to adopt systems
that will enable it to conform to International Public Sector Accounting Standards. One of such systems
was the Government Finance Statistics (GFS) for the compilation and presentation of fiscal statistics. GFS
Manual compliant COA was developed and issued in 2002 to promote accountability and transparency
in Government finances, operations and oversight.

However, a lot of events/ reforms have since taken place including the shift from output based budgeting
to program based budgeting enshrined in NDPIII, the need to transit and comply with the IPSAS standards
and the need to comply with the requirements of GFS manual 2014 that replaced the GFS 2001.

The above have necessitated the review of the old Chart of Accounts issued in 2002. The review benefitted
from widespread consultations from various stakeholders and is compliant with both the Government
of Uganda legal and regulatory framework and the GFS Manual 2014.

The structure of this chart has 9 segments with a total of 43 digits from the 9 segments and 38 digits in
the previous COA. New segments like the Program and Geographical location have been created and the
vote cost center segment enhanced.

Please note that the COA will always be updated from time to time to incorporate changes resulting
from policy shifts and to align it with best practices.

L. Semakula
ACCOUNTANT GENERAL
May, 2024

ISSUED MAY, 2022 | UPDATED MAY, 2024

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 REPUBLIC OF UGANDA CHART OF ACCOUNTS


CONTENTS

Structure of the chart of accounts............................................................................................................6

Fund Codes...............................................................................................................................................7
Funding source codes...............................................................................................................................8
Domestic Government of Uganda................................................................................................................9
Commercial Bank Sources..............................................................................................................................9
Other domestic funding sources.................................................................................................................9
Foreign Commercial Banks...........................................................................................................................10
Multi-Lateral Development Partners............................................................................................................10
Bilateral Development Partners....................................................................................................................12
Other Foreign Sources of Funds.....................................................................................................................13
Programme Codes.................................................................................................................................14
Vote Cost Center Codes..........................................................................................................................17
Ministries [001-100]..........................................................................................................................................17
Agencies [101-300]...........................................................................................................................................18
Public Universities and Self Accounting Tertiary Institutions (PUSATIS) [301- 400]..........................20
Referral Hospitals [401-500]...........................................................................................................................21
Missions/Embassies Abroad [501-600]........................................................................................................22
Cities [601-700].................................................................................................................................................23
Municipal Councils [701-800].........................................................................................................................24
District Local Governments [801-999]..........................................................................................................25
Projects Segment...................................................................................................................................29
Geographical Location Segment...........................................................................................................30
Revenue Summary..................................................................................................................................31
Taxes...................................................................................................................................................31
Grants...................................................................................................................................................33
Other Revenue: Non – Tax Revenues.............................................................................................................34
Expenses Summary................................................................................................................................38
Use of Goods and Services............................................................................................................................38
Consumption of Fixed Assets.........................................................................................................................40
Interest Expense...............................................................................................................................................43
Subsidies...............................................................................................................................................44
Grants.........................................................................................................................................................44
Social Benefits..................................................................................................................................................45
Other Expenses.................................................................................................................................................45
Liabilities Summary...............................................................................................................................58
Financial Liabilities..........................................................................................................................................58
Consumption of Assets...................................................................................................................................60
Reserves Summary.................................................................................................................................63
GoU Equity Funds..............................................................................................................................................63
Clearing Accounts...................................................................................................................................64
Control Accounts....................................................................................................................................73
ANNEX I : Project codes..........................................................................................................................147
ANNEX II: Geographical Location Segment details.............................................................................157

ISSUED MAY, 2022 | UPDATED MAY, 2024

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 REPUBLIC OF UGANDA CHART OF ACCOUNTS


LIST OF ACRONYMS

ADB: Africa Development Bank GFS: Government Finance Statistic

ADF: Africa Development Fund GIZ: Geselleschaft fur Internationale
Zusammenarbeit
AMFG: Asset Management Framework and
Guidelines GoU: Government of Uganda
AU: African Union HCM: Human Capital Management
BADEA: Arab Bank for Economic Development in HSC: Health Service Commission
Africa
IBRD: International Bank for Reconstruction and
BBS: Bank of Uganda Banking System Development
BTC: Belgium Technical Cooperation ICT: Information and Communications
Technology
CDC: Commonwealth Development Corporation
IDA: International Development Association
CDO: Cotton Development Organization
IDB: Islamic Development Bank
CL Clearing Accounts
IFAD: International Fund for Agriculture and
CERUDET: Centenary Rural Development Trust
Development
CMA: Capital Markets Authority
IFC: International Finance Corporation
COA: Chart of Accounts
IGAD: Intergovernmental Authority for
COMESA: Common Market of Eastern and Southern Development
Africa
IGG: Inspector General of Government’s Office
DANIDA: Danish International Development Agency
ILO: International Labour Organisation
DDA: Diary Development Authority
IMF: International Monetary Fund
DEI: Directorate of Ethics and Integrity
IPSAS: International Public Sector Accounting
DFID: Department for International Development Standards
DGAL: Directorate of Government Analytical ISO: Internal Security Organization
Laboratory
JBIC: Japanese Bank for International
DPP: Directorate of Public Prosecutions Cooperation
EAC: East African Community JICA: Japanese International Cooperation Agency
EADB: East African Development Bank JSC: Judicial Service Commission
EC: Electoral Commission KCCA: Kampala Capital City Authority
EDF: European Development Fund KOICA: Korean International Cooperation Agency
WFP: World Food Programme LAN: Local Area Network
EFT: Electronic Fund Transfer LCV: Local Council Five
EGP: Electronic Government Procurement LGFC: Local Government Finance Commission
EOC: Equal Opportunities Commission MALGs: Ministries Agencies & Local Governments
ESC: Education Service Commission MoFPED: Ministry of Finance Planning & Economic
Development
ESO: External Security Organization
NAADS: National Agricultural Advisory Services
FAO: Food and Agricultural Organisation
NAGRC&DB: National Animal Genetic Resource Centre
FIA: Financial Intelligence Authority
and Data Bank
FSA: Foreign Service Allowance
NARO: National Agricultural Research Organization
GAVI: Global Alliance for Vaccines and
NCDC: National Curriculum Development Centre
Immunization

ISSUED MAY, 2022 | UPDATED MAY, 2024

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NCIC: National Citizenship and Immigration UDB: Uganda Development Bank

Control
UEPB: Uganda Export Promotion Board
NDP III: The National Development Plan Phase III
UHI: Uganda Heart Institute
NEMA: National Environment Management
UHRC: Uganda Human Rights Commission
Authority
UIA: Uganda Investment Authority
NFA: National Forestry Authority
UIRI: Uganda Industrial Research Institute
NIRA: National Identification and Registration
Authority ULC: Uganda Land Commission
NITA: National Information Technologies ULRC: Uganda Law Reform Commission
Authority
UNAIDS: United Nations Programme on HIV and AIDS
NPA: National Planning Authority
UNBS: Uganda National Bureau of Standards
NPC: National Population Council
UNDP: United Nations Development Programme
NTR: Non Tax Revenue
UNEB: Uganda National Examination Board
OAG: Office of the Auditor General
UNEP: United Nations Environment Programme
OPEC: Organisation of Petroleum Exporting
UNEPI: United Nations Expanded Programme on
Countries
Immunization
OTT: Over the Top Tax
UNESCO: United Nations Educational, Scientific &
OTV: Owner’s Transport Vehicle license Cultural Organisation
PAF: Performance and Accountability Framework UNHCR: United Nations High Commissioner for
Refugees
PARL: Parliamentary Commission
UNICEF: United Nations Children’s Fund
PAU: Petroleum Authority of Uganda
UNMA: Uganda National Meteorological Authority
PAYE: Pay as You Earn
UNOP: United Nations Office for Partnerships
PBS: Program Based Budgeting System
UNOPS: United Nations Office for Project Services
PFM: Public Financial Management
UNPF: United Nations Population Fund
PFMA: Public Finance Management Act
UNRA: Uganda National Roads Authority
PMO: Private omnibus vehicle
URA: Uganda Revenue Authority
PPDA: Public Procurement & Disposal of Assets
URSB: Uganda Registration Services Bureau
PSC: Public Service Commission
USA: United States of America
PSV: Passenger Service Vehicle
USE: Uganda Securities Exchange
SoE: State Owned Enterprise
UTB: Uganda Tourism Board
TASO: The AIDS Support Organisation
UVRI: Uganda Virus Research Institute
TOP: Treasury Operations
VAT: Value Added Tax
TSA: Treasury Single Account
WHO: World Health Organisation
UAC: Uganda Aids Commission
WHT: Withholding Tax
UBOS: Uganda Bureau of Statistics
WTO: World Trade Organisation
UBTS: Uganda Blood Transfusion Services
UCDA: Uganda Coffee Development Authority
UCF: Uganda Consolidated Fund
UCI: Uganda Cancer Institute

ISSUED MAY, 2022 | UPDATED MAY, 2024

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STRUCTURE OF THE CHART OF ACCOUNTS

Segment name Segment Details Digits

Fund Fund 2
Funding Source Funding Source 3
Programme 2
Programme Sub-Programme 2
Unspecified 2
Ministry/Agency/LG 3
Directorate 2
Vote/Cost Center
Department/PC/SoEs 3
Unspecified 2
Project Project 4
Budget Outputs Outputs 6
Spare Unspecified 4
Geographical Location Region 2
Account Class 1
Item 1
Account Sub item 1
Sub-sub item 1
Sub-sub-sub item 2
Total 43

ISSUED MAY, 2022 | UPDATED MAY, 2024

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FUND CODES

This segment caters for the various Funds as established by the various laws of Uganda.
E.g. the Constitution, PFMA 2015, etc

CODE FUND

01 Consolidated Fund

02 Contingencies Fund

03 Road Fund

04 Petroleum Fund

98 OAG System Control Fund*

99 System Control Fund*

*System Funds

ISSUED MAY, 2022 | UPDATED MAY, 2024

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FUNDING SOURCE CODES

The segment allows for analysis of revenues and payments by the source of funds. Sources of funds
include both the domestic and foreign from private to large multinational donors.

Fund Source Arrangement

CODE RANGE FUNDING SOURCE

001 – 099 Domestic GoU (up to 99)
100 – 199 Domestic Commercial Banks (up to 100)
200 – 299 Other Domestic Fund Sources (up to 100)
300 – 399 Foreign Commercial Banks (Up to 100)
400 – 499 Multi-lateral Donors (up to 100)
500 – 649 Bi-lateral Donors (up to 150)
650 – 750 Other Foreign Donors (up to 150)

ISSUED MAY, 2022 | UPDATED MAY, 2024

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CODE TYPES OF FUNDING SOURCE

001 - 98 DOMESTIC GOVERNMENT OF UGANDA
001 Unspecified
002 Central GOU Sources
003 Local Government Sources
004 NTR Sources
005 Other Government Units
998 Non Cash
100 - 199 COMMERCIAL BANK SOURCES
100 Commercial Bank Sources
101 Bank of Uganda
102 ABC Capital Bank Limited
103 Bank of Baroda
104 Bank of Africa Uganda Limited
105 Cairo International Bank Ltd
106 Centenary Rural Development Bank Limited
107 Citibank Uganda Limited
108 Bank of India (Uganda) Limited
109 Diamond Trust Bank Uganda Limited
110 DFCU Bank Limited
111 NCBA Bank Uganda Ltd
112 Ecobank Uganda limited
113 Orient Bank Limited
114 Stanbic Bank Uganda Limited
115 Standard Chartered Bank Uganda limited
116 Equity Bank Uganda Limited
117 ABSA Bank Uganda Limited
118 Exim Bank (Uganda) Ltd.
119 Finance Trust Bank Ltd
120 Guaranty Trust Bank Uganda Ltd.
121 Housing Finance Bank Limited
122 KCB Bank Uganda Limited
123 Tropical Bank Limited
124 United Bank for Africa (Uganda) Limited
125 Afriland First Bank Uganda Limited
126 Opportunity Bank Uganda Limited

200 - 299 OTHER DOMESTIC FUNDING SOURCES

200 Other Domestic Funding Sources
201 - 249 Finance corporations other than Commercial Banks

ISSUED MAY, 2022 | UPDATED MAY, 2024

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CODE TYPES OF FUNDING SOURCE

201 Uganda Development Bank (UDB)
202 Centenary Rural Development Trust (CERUDET)
250 - 274 Non- Financial Corporations
251 Kinderhilfswerk (Uganda)
252 Uganda Society for Disabled Children
253 Action Aid (Uganda)
254 Baylor International (Uganda)
255 Households
256 Rakai Health Science Programme (RHSP)
257 Democratic Governance Facility (DCF)
275 - 299 Households

300 - 399 FOREIGN COMMERCIAL BANKS

300 Foreign Commercial Banks
301 Bank Paribus
302 Exim Bank (U.S.A.)
303 Exim Bank (CHINA)
400 - 499 MULTI-LATERAL DEVELOPMENT PARTNERS
400 Multi-lateral development partners
401 Africa Development Bank (ADB)
402 Africa Development Fund (ADF)
403 Arab Bank for Economic Development in Africa (BADEA)
404 Commonwealth Development Corporation (CDC)
405 East African Development Bank (EADB)
406 European Union (EU)
407 European Development Fund (EDF)
408 European Investment Bank
409 International Bank for Reconstruction and Development (IBRD)
410 International Development Association (IDA)
411 International Fund for Agriculture and Development (IFAD)
412 International Finance Corporation (IFC)
413 International Monetary Fund (IMF)
414 Islamic Development Bank
415 Organisation of Petroleum Exporting Countries (OPEC)
416 Nordic Development Fund
417 Shelter Afrique
418 PTA Bank
419 East African Community (EAC)
420 Joint (Multi/Basket) Financing
421 United Nations

ISSUED MAY, 2022 | UPDATED MAY, 2024

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CODE TYPES OF FUNDING SOURCE

422 United Nations Development Programme
423 World Food Programme
424 Global Environment Facility
425 Food and Agricultural Organisation
426 United Nations International Children’s Emergency Fund (UNICEF)
427 United Nations Population Fund
428 United Nations Industrial Development Organisation
429 World Trade Organisation
430 International Center for Tropical Agriculture
431 United Nations Conference on Trade and Development
432 United Nations Capital Development Fund
433 African Capacity Building Foundation
434 International Trade Center
435 East African Compensation Fund
436 Global Fund for HIV, TB and Malaria
437 United Nations High Commissioner for Refugees (UNHCR)
438 Joint United Nations Programme on HIV/AIDS (UNAIDS)
439 Commonwealth Fund for Technical Cooperation
440 International Labour Organisation (ILO)
441 United Nations Sahel Organisation
442 International Atomic Energy Agency
443 Common Fund for Commodities
444 United Nations Environment Programme
445 World Health Organisation (WHO)
446 United Nations International Drug Control Programme
447 United Nations Economic Commission for Africa
448 United Nations Development Fund for Women
449 United Nations Educational, Scientific and Cultural Organisation (UNESCO)
450 African Union
451 Global Alliance for Vaccines and Immunization (GAVI)
452 United Nations Office for Partnerships [UNOP]
453 Common Market of Eastern and Southern Africa (COMESA)
454 United Nations Office for Project Services (UNOPS)
455 Bill and Melinda Gates Foundation
456 Trade Mark East Africa
457 Cities Alliance
458 Japanese International Cooperation Agency (JICA)
459 Japanese Bank For International Cooperation (JBIC)
460 Geselleschaft fur Internationale Zusammenarbeit (GIZ)

ISSUED MAY, 2022 | UPDATED MAY, 2024

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CODE TYPES OF FUNDING SOURCE

461 United Nations Expanded Programme on Immunisation (UNEPI)
462 Danish International Development Agency (DANIDA)
463 Korean International Cooperation Agency (KOICA)
464 United States Agency for International Development (USAID)
465 Iceland International Development Agency (ICEIDA)
500 -599 BILATERAL DEVELOPMENT PARTNERS
500 Bilateral Development Partners
501 Abu Dhabi
502 Algeria
503 Austria
504 Belgium
505 Burundi
506 Canada
507 China (PR)
508 Cuba
509 Czech Rep.
510 Denmark
511 Egypt
512 Finland
513 France
514 Germany Fed. Rep.
515 Greece
516 Iceland
517 India
518 Iran Islamic Rep.
519 Iraq
520 Ireland Rep of (Eire)
521 Israel
522 Italy
523 Japan
524 Kenya
525 Korea N. (PDR)
526 Korea S. (Rep)
527 Kuwait
528 Libya
529 Luxembourg
530 Malaysia
531 Mauritius
532 Morocco
533 Netherlands

ISSUED MAY, 2022 | UPDATED MAY, 2024

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CODE TYPES OF FUNDING SOURCE

534 Nigeria
535 Norway
536 Pakistan
537 Portugal
538 Russia
539 Rwanda
540 Saudi Arabia
541 Singapore
542 Spain
543 Sweden
544 Switzerland
545 Tanzania
546 Tunisia
547 Turkey
548 United Arab Emirates
549 United Kingdom
550 United States of America
551 Serbia
552 Australia
553 Qatar
554 New Zealand
650 -750 OTHER FOREIGN SOURCES OF FUNDS
650 Other Foreign Sources of Funds
651 International Committee of the Red Cross
652 Save the Children Fund
653 International Development Research Centre
654 World Vision
655 Mac Arthur Foundation
656 Netherlands Development Organisation
657 Catholic Relief Services
658 Gatsby Charitable Foundation (U.K.)
659 Christian Engineers in Development
660 Lutheran World Services
661 Islamic African Relief Agency
662 Handicap International
663 Mildmay International
664 National Science Foundation – U.S.A.
665 Royal Commonwealth Society for the Blind
666 Belgium Technical Cooperation (BTC)
667 Christian Reformed Relief Committee

ISSUED MAY, 2022 | UPDATED MAY, 2024

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CODE TYPES OF FUNDING SOURCE

668 Euro Accord
669 Cooperative for Assistance and Relief Everywhere
670 UK Department for International Development (DFID)
671 Intergovernmental Authority for Development (IGAD)
672 Alliance of Bioversity and CIAT
673 Associazione Centro Aiuti (ACAV)
674 Wuhan Municipal Peoples Government
675 Medicins Sans Frontiers
676 VNG International
677 Population Services International
678 Aids Health care Foundation (AHF)
679 Research Triangle Institute (RTI)
680 Programme For Accessible Health Communication and Education (PACE)

ISSUED MAY, 2022 | UPDATED MAY, 2024

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PROGRAMME CODES
This segment provides for the programmes and sub programmes as per the NDPIII structure.

Programme/
sub-Programme Programme/ Sub-Programme name
code
010000 AGRO-INDUSTRIALIZATION
010100 Institutional Strengthening and Coordination
010200 Agricultural Production and Productivity
010300 Storage, Agro-Processing and Value addition
010400 Agricultural Market Access and Competitiveness
010500 Agricultural Financing
020000 MINERAL DEVELOPMENT
020100 Mineral exploration, development and value addition
020200 Institutional Coordination
030000 SUSTAINABLE PETROLEUM DEVELOPMENT
030100 Upstream
030200 Midstream
030300 Downstream
030400 Institutional Coordination
040000 MANUFACTURING
040100 Industrial and Technological Development
040200 Trade Development
040300 Enabling Environment
040400 Institutional Coordination
050000 TOURISM DEVELOPMENT
050100 Marketing and Promotion
050200 Infrastructure, Product Development and Conservation
050300 Regulation and Skills Development
050400 Institutional Coordination
060000 NATURAL RESOURCES, ENVIRONMENT, CLIMATE CHANGE, LAND AND WATER
MANAGEMENT
060100 Environment and Natural Resources Management
060200 Land Management
060300 Water Resources Management
060400 Institutional Coordination
070000 PRIVATE SECTOR DEVELOPMENT
070100 Enabling Environment
070200 Private Sector Institutional and Organizational Capacity
080000 SUSTAINABLE ENERGY DEVELOPMENT
080100 Generation
080200 Transmission and Distribution
080300 Renewable Energy Development
080400 Energy Efficiency
080500 Institutional Coordination
ISSUED MAY, 2022 | UPDATED MAY, 2024
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Programme/
sub-Programme Programme/ Sub-Programme name
code
090000 INTEGRATED TRANSPORT INFRASTRUCTURE AND SERVICES
090100 Transport Regulation
090200 Land Use and Transport Planning
090300 Transport Infrastructure and Services Development
090400 Transport Asset Management
090500 Institutional Coordination
100000 SUSTAINABLE URBANISATION AND HOUSING
100100 Physical Planning and Urbanization
100200 Housing Development
100300 Institutional Coordination
110000 DIGITAL TRANSFORMATION
110100 ICT Infrastructure
110200 E-Services
110300 Research, Innovation and ICT skills development
110400 Enabling Environment
110500 Institutional Coordination
120000 HUMAN CAPITAL DEVELOPMENT
120100 Education, Sports and skills
120200 Population Health, Safety and Management
120300 Gender and Social Protection
120400 Labour and employment services
120500 Institutional Coordination
130000 INNOVATION, TECHNOLOGY DEVELOPMENT AND TRANSFER
130100 Research and Development
130200 Industrial Value Chain Development
130300 STI Ecosystem Development
130400 Institutional Coordination
140000 PUBLIC SECTOR TRANSFORMATION
140100 Strengthening Accountability
140200 Government Structures and Systems
140300 Human Resource Management
140400 Decentralization and Local Economic Development
140500 Business Process Re-engineering and Information Management
140600 Institutional Coordination
150000 COMMUNITY MOBILIZATION AND MINDSET CHANGE
150100 Community sensitization and empowerment
150200 Strengthening institutional support
150300 Civic Education and Mindset change

ISSUED MAY, 2022 | UPDATED MAY, 2024

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VOTE COST CENTER SEGMENT

Programme/
sub-Programme Programme/ Sub-Programme name
code
160000 GOVERNANCE AND SECURITY
160100 Institutional Coordination
160200 Security
160300 Policy and Legislation Processes
160400 Access to Justice
160500 Anti-Corruption and Accountability
160600 Democratic Processes
160700 Refugee Protection & Migration Management
170000 REGIONAL BALANCED DEVELOPMENT
170100 Production and productivity
170200 Infrastructure Development
170300 Capacity Building of Leaders
170400 Institutional Coordination
180000 DEVELOPMENT PLAN IMPLEMENTATION
180100 Development Planning, Research, Evaluation and Statistics
180200 Resource Mobilization and Budgeting
180300 Oversight, Implementation, Coordination and Monitoring
180400 Accountability Systems and Service Delivery
180500 Institutional Coordination
190000 ADMINISTRATION OF JUSTICE
190100 Institutional Coordination
190200 Civil and Criminal Justice
190300 Legal Education, Training and Research
200000 LEGISLATION, OVERSIGHT AND REPRESENTATION
200100 Legislation
200200 Oversight
200300 Representation
200400 Institutional Capacity

ISSUED MAY, 2022 | UPDATED MAY, 2024

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VOTE COST CENTER SEGMENT

VOTE COST CENTER CODES

This segment provides for the votes/ entities with their respective directorates and departments for
which appropriation is made by an appropriation act or Supplementary act. The entities [votes] are
categorized under Ministries, Agencies, Public Universities and Self Accounting Tertiary Institutions,
Referral Hospitals, Embassies/ Missions abroad, Municipal Councils, Cities and District Local
Governments.

Ministries [001-100]
Code Ministry
001 Office of the President
002 State House
003 Office of the Prime Minister
004 Ministry of Defence and Veteran Affairs
005 Ministry of Public Service
006 Ministry of Foreign Affairs
007 Ministry of Justice and Constitutional Affairs
008 Ministry of Finance, Planning and Economic Development
009 Ministry of Internal Affairs
010 Ministry of Agriculture, Animal Industry and Fisheries
011 Ministry of Local Government
012 Ministry of Lands, Housing and Urban Development
013 Ministry of Education and Sports
014 Ministry of Health
015 Ministry of Trade, Industry and Co-Operatives
016 Ministry of Works, and Transport
017 Ministry of Energy and Mineral Development
018 Ministry of Gender, Labour and Social Development
019 Ministry of Water and Environment
020 Ministry of Information Communication Technology and National Guidance
021 Ministry of East African Community Affairs
022 Ministry of Tourism, Wildlife and Antiquities
023 Ministry of Kampala Capital City and Metropolitan Affairs

ISSUED MAY, 2022 | UPDATED MAY, 2024

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VOTE COST CENTER SEGMENT

Agencies [101-300]
Code Agency
101 Courts of Judicature
102 Electoral Commission(EC)
103 Inspector General of Government’s Office(IGG)
104 Parliamentary Commission(PARL)
105 Uganda Law Reform Commission(ULRC)
106 Uganda Human Rights Commission (UHRC)
107 Uganda Aids Commission (UAC)
108 National Planning Authority(NPA)
109 Uganda National Meteorological Authority (UNMA)
110 Uganda Industrial Research Institute (UIRI)
111 National Curriculum Development Centre (NCDC)
112 Directorate of Ethics and Integrity(DEI)
113 Uganda National Roads Authority (UNRA)
114 Uganda Cancer Institute (UCI)
115 Uganda Heart Institute (UHI)
116 Uganda National Medical Stores
117 Uganda Tourism Board (UTB)
118 Uganda Road Fund (RF)
119 Uganda Registration Services Bureau (URSB)
120 National Citizenship and Immigration Control(NCIC)
121 Diary Development Authority (DDA)
122 Kampala Capital City Authority(KCCA)
123 National Lotteries and Gaming Regulatory Board
124 Equal Opportunities Commission
125 National Animal Genetic Resource Centre and Data Bank
126 National Information Technology Authority
127 Uganda Virus Research Institute (UVRI)
128 Uganda National Examination Board (UNEB)
129 Financial Intelligence Authority (FIA)
130 Treasury Operations (TOP)
131 Office of the Auditor General (OAG)
132 Education Service Commission(ESC)
133 Directorate of Public Prosecutions(DPP)
134 Health Service Commission(HSC)
135 Directorate of Government Analytical Laboratory (DGAL)
136 Uganda Export Promotion Board (UEPB)
137 National Identification and Registration Authority (NIRA)

ISSUED MAY, 2022 | UPDATED MAY, 2024

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VOTE COST CENTER SEGMENT

Code Agency
138 Uganda Investment Authority (UIA)
139 Petroleum Authority of Uganda (PAU)
140 Capital Markets Authority
141 Uganda Revenue Authority (URA)
142 National Agricultural Research Organization(NARO)
143 Uganda Bureau of Statistics (UBOS)
144 Uganda Police Force
145 Uganda Prisons Services
146 Public Service Commission (PSC)
147 Local Government Finance Commission(LGFC)
148 Judicial Service Commission(JSC)
149 National Population Council
150 National Environment Management Authority (NEMA)
151 Uganda Blood Transfusion Services (UBTS)
152 National Agricultural Advisory Services (NAADS)
153 Public Procurement and Disposal of Public Assets Authority
154 Uganda National Bureau of Standards (UNBS)
155 Cotton Development Organization
156 Uganda Land Commission (ULC)
157 National Forestry Authority(NFA)
158 Internal Security Organization (ISO)
159 External Security Organization (ESO)
160 Uganda Coffee Development Authority(UCDA)
161 Uganda Free Zones Authority
162 Uganda Microfinance Regulatory Authority
163 Uganda Retirements Benefits Regulatory Authority
164 National Council for Higher Education
165 Uganda Business and Technical Examination Board
166 National Council of Sports
167 Science, Technology and Innovation

ISSUED MAY, 2022 | UPDATED MAY, 2024

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VOTE COST CENTER SEGMENT

Public Universities and Self Accounting Tertiary Institutions (PUSATIS) [301-400]

Code PUSATI
301 Makerere University
302 Mbarara University
303 Makerere University Business School
304 Kyambogo University
305 Busitema University
306 Muni University
307 Kabale University
308 Soroti University
309 Gulu University
310 Lira University
311 Law Development Centre
312 Uganda Management Institute
313 Mountains of the Moon University

ISSUED MAY, 2022 | UPDATED MAY, 2024

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VOTE COST CENTER SEGMENT

Referral Hospitals [401-500]

Code Hospital
401 Mulago National Referral Hospital
402 Butabika National Referral Mental Hospital
403 Arua Regional Referral Hospital
404 Fort Portal Regional Referral Hospital
405 Gulu Regional Referral Hospital
406 Hoima Regional Referral Hospital
407 Jinja Regional Referral Hospital
408 Kabale Regional Referral Hospital
409 Masaka Regional Referral Hospital
410 Mbale Regional Referral Hospital
411 Soroti Regional Referral Hospital
412 Lira Regional Referral Hospital
413 Mbarara Regional Referral Hospital
414 Mubende Regional Referral Hospital
415 Moroto Regional Referral Hospital
416 Naguru Regional Referral Hospital
417 Kiruddu Regional Referral Hospital
418 Kawempe Regional Referral Hospital
419 Entebbe Regional Referral Hospital
420 Mulago Specialized Women and Neonatal Hospital
421 Kayunga Regional Referral Hospital
422 Yumbe Regional Referral Hospital

ISSUED MAY, 2022 | UPDATED MAY, 2024

22
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VOTE COST CENTER SEGMENT

Missions/Embassies Abroad [501-600]

Code Embassy/Mission
501 Uganda Mission at the United Nations, New York
502 Uganda High Commission in the United Kingdom
503 Uganda High Commission in Canada , Ottawa
504 Uganda High Commission in India, New Delhi
505 Uganda High Commission in Kenya ,Nairobi
506 Uganda High Commission in Tanzania , Dar es Salaam
507 Uganda High Commission in Nigeria , Abuja
508 Uganda High Commission in South Africa , Pretoria
509 Uganda High Commission in Rwanda , Kigali
510 Uganda Embassy in the United States , Washington
511 Uganda Embassy in Egypt , Cairo
512 Uganda Embassy in Ethiopia, Addis Ababa
513 Uganda Embassy in China, Beijing
514 Uganda Embassy in Switzerland, Geneva
515 Uganda Embassy in Japan, Tokyo
516 Uganda Embassy in Saudi Arabia, Riyadh
517 Uganda Embassy in Denmark, Copenhagen
518 Uganda Embassy in Belgium, Brussels
519 Uganda Embassy in Italy, Rome
520 Uganda Embassy in DRC, Kinshasa
521 Uganda Embassy in Sudan, Khartoum
522 Uganda Embassy in France, Paris
523 Uganda Embassy in Germany, Berlin
524 Uganda Embassy in Iran, Tehran
525 Uganda Embassy in Russia, Moscow
526 Uganda Embassy in Australia, Canberra
527 Uganda Embassy in South Sudan, Juba
528 Uganda Embassy in United Arab Emirates, Abu Dhabi
529 Uganda Embassy in Burundi, Bujumbura
530 Uganda Consulate in China, Guangzhou
531 Uganda Embassy in Turkey, Ankara
532 Uganda Embassy in Somalia, Mogadishu
533 Uganda Embassy in Malaysia, Kuala Lumpur
534 Uganda Consulate in Kenya, Mombasa
535 Uganda Embassy in Algeria, Algiers
536 Uganda Embassy in Qatar, Doha
537 Uganda Mission in Havana, Cuba
538 Uganda Mission in Luanda, Angola
539 Uganda Consulate in Arusha, Tanzania

ISSUED MAY, 2022 | UPDATED MAY, 2024

23
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


VOTE COST CENTER SEGMENT

Cities [601-700]
Code City
601 Arua City Council
602 Fortportal City Council
603 Gulu City Council
604 Hoima City Council
605 Jinja City Council
606 Lira City Council
607 Masaka City Council
608 Mbale City Council
609 Mbarara City Council
610 Soroti City Council

ISSUED MAY, 2022 | UPDATED MAY, 2024

24
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


VOTE COST CENTER SEGMENT

Municipal Councils [701-800]

Code Municipal Council
701 Apac Municipal Council
702 Bugiri Municipal Council
703 Bushenyi-Ishaka Municipal Council
704 Busia Municipal Council
705 Entebbe Municipal Council
706 Ibanda Municipal Council
707 Iganga Municipal Council
708 Kabale Municipal Council
709 Kamuli Municipal Council
710 Kapchorwa Municipal Council
711 Kasese Municipal Council
712 Kira Municipal Council
713 Kisoro Municipal Council
714 Kitgum Municipal Council
715 Koboko Municipal Council
716 Kotido Municipal Council
717 Kumi Municipal Council
718 Lugazi Municipal Council
719 Makindye Ssabagabo Municipal Council
720 Masindi Municipal Council
721 Mityana Municipal Council
722 Moroto Municipal Council
723 Mubende Municipal Council
724 Mukono Municipal Council
725 Nansana Municipal Council
726 Nebbi Municipal Council
727 Njeru Municipal Council
728 Ntungamo Municipal Council
729 Rukungiri Municipal Council
730 Sheema Municipal Council
731 Tororo Municipal Council

ISSUED MAY, 2022 | UPDATED MAY, 2024

25
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


VOTE COST CENTER SEGMENT

District Local Governments [801-999]

Code District Local Government
801 Abim District Local Government
802 Adjumani District Local Government
803 Agago District Local Government
804 Alebtong District Local Government
805 Amolatar District Local Government
806 Amudat District Local Government
807 Amuria District Local Government
808 Amuru District Local Government
809 Apac District Local Government
810 Arua District Local Government
811 Budaka District Local Government
812 Bududa District Local Government
813 Bugiri District Local Government
814 Bugweri District Local Government
815 Buhweju District Local Government
816 Buikwe District Local Government
817 Bukedea District Local Government
818 Bukomansimbi District Local Government
819 Bukwa District Local Government
820 Bulambuli District Local Government
821 Bulisa District Local Government
822 Bundibugyo District Local Government
823 Bunyagabu District Local Government
824 Bushenyi District Local Government
825 Busia District Local Government
826 Butaleja District Local Government
827 Butambala District Local Government
828 Butebo District Local Government
829 Buvuma District Local Government
830 Buyende District Local Government
831 Dokolo District Local Government
832 Gomba District Local Government
833 Gulu District Local Government
834 Hoima District Local Government
835 Ibanda District Local Government
836 Iganga District Local Government
837 Isingiro District Local Government

ISSUED MAY, 2022 | UPDATED MAY, 2024

26
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


VOTE COST CENTER SEGMENT

Code District Local Government

838 Jinja District Local Government
839 Kaabong District Local Government
840 Kabale District Local Government
841 Kabarole District Local Government
842 Kaberamaido District Local Government
843 Kagadi District Local Government
844 Kakumiro District Local Government
845 Kalaki District Local Government
846 Kalangala District Local Government
847 Kaliro District Local Government
848 Kalungu District Local Government
849 Kamuli District Local Government
850 Kamwenge District Local Government
851 Kanungu District Local Government
852 Kapchorwa District Local Government
853 Kapelebyong District Local Government
854 Karenga District Local Government
855 Kasanda District Local Government
856 Kasese District Local Government
857 Katakwi District Local Government
858 Kayunga District Local Government
859 Kazo District Local Government
860 Kibale District Local Government
861 Kiboga District Local Government
862 Kibuku District Local Government
863 Kikuube District Local Government
864 Kiruhura District Local Government
865 Kiryandongo District Local Government
866 Kisoro District Local Government
867 Kitagwenda District Local Government
868 Kitgum District Local Government
869 Koboko District Local Government
870 Kole District Local Government
871 Kotido District Local Government
872 Kumi District Local Government
873 Kwania District Local Government
874 Kween District Local Government
875 Kyankwanzi District Local Government

ISSUED MAY, 2022 | UPDATED MAY, 2024

27
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


VOTE COST CENTER SEGMENT

Code District Local Government

876 Kyegegwa District Local Government
877 Kyenjojo District Local Government
878 Kyotera District Local Government
879 Lamwo District Local Government
880 Lira District Local Government
881 Luuka District Local Government
882 Luwero District Local Government
883 Lwengo District Local Government
884 Lyantonde District Local Government
885 Madi-Okollo District Local Government
886 Manafwa District Local Government
887 Maracha-Terego District Local Government
888 Masaka District Local Government
889 Masindi District Local Government
890 Mayuge District Local Government
891 Mbale District Local Government
892 Mbarara District Local Government
893 Mitooma District Local Government
894 Mityana District Local Government
895 Moroto District Local Government
896 Moyo District Local Government
897 Mpigi District Local Government
898 Mubende District Local Government
899 Mukono District Local Government
900 Nabilatuk District Local Government
901 Nakapiripiri District Local Government
902 Nakaseke District Local Government
903 Nakasongola District Local Government
904 Namayingo District Local Government
905 Namisindwa District Local Government
906 Namutamba District Local Government
907 Napak District Local Government
908 Nebbi District Local Government
909 Ngora District Local Government
910 Ntoroko District Local Government
911 Ntungamo District Local Government
912 Nwoya District Local Government
913 Obongi District Local Government

ISSUED MAY, 2022 | UPDATED MAY, 2024

28
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


VOTE COST CENTER SEGMENT

Code District Local Government

914 Omoro District Local Government
915 Otuke District Local Government
916 Oyam District Local Government
917 Pader District Local Government
918 Pakwach District Local Government
919 Pallisa District Local Government
920 Rakai District Local Government
921 Rubanda District Local Government
922 Rubirizi District Local Government
923 Rukiga District Local Government
924 Rukungiri District Local Government
925 Rwampara District Local Government
926 Sembabule District Local Government
927 Serere District Local Government
928 Sheema District Local Government
929 Sironko District Local Government
930 Soroti District Local Government
931 Terego District Local Government
932 Tororo District Local Government
933 Wakiso District Local Government
934 Yumbe District Local Government
935 Zombo District Local Government

ISSUED MAY, 2022 | UPDATED MAY, 2024

29
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


PROJECT SEGMENTS

PROJECTS SEGMENT

This segment caters for all Government of Uganda approved projects. The project codes have been
attached as annex I.

ISSUED MAY, 2022 | UPDATED MAY, 2024

30
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


GEOGRAPHICAL LOCATION

GEOGRAPHICAL LOCATION SEGMENT

This segment provides for the sub region and continental location of the beneficiary of the appropriated
funds. Funds spent outside the geographical boundaries of Uganda [ A case of Uganda Embassies/
Missions abroad] will be denoted as External followed by the continent in which the beneficiary resides.
The categorisation of entities per geographical location is detailed in Annex II

Sub Region Code

Acholi 01
Central 02
East Central 03
Elgon 04
Karamoja 05
Lango 06
South Western 07
Teso 08
West Nile 09
Western 10
External- Africa 51
External- Europe 52
External- Asia 53
External- North America 54
External- South America 55
External- Oceania 56

ISSUED MAY, 2022 | UPDATED MAY, 2024

31
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


REVENUE SUMMARY

REVENUE SUMMARY
CLASS 1 REVENUE SUMMARY
11 TAXES
111 Taxes on income, profits and capital gains
1111 Payable by Individuals
111101 Pay as You Earn (PAYE)
111102 Rental Income Tax
111103 Withholding tax payable by Individuals
111104 Presumptive tax
111105 Local Services Tax
111106 Individual Income Tax
111107 Capital Gains Tax
1112 Payable by corporations and other enterprises
111201 Company income tax
111202 Rental Income Tax
111203 Withholding tax payable by corporate entities
111204 Presumptive Tax
111205 Capital Gains Tax
1113 Other Taxes on Income, Profits and Capital Gains
11131 Payable by General Government
11132 Unallocable Taxes on Income, Profits and Capital Gains
112 Taxes on payroll and workforce
113 Taxes on property
1131 Recurrent taxes on immovable property
113101 Land Fees
1132 Recurrent taxes on net wealth
1133 Estate, inheritance and gift taxes
1134 Capital Levies
1135 Other recurrent taxes on property
114 Taxes on goods and services
1141 General taxes on goods and services
114101 VAT paid by Government on Local Goods and Services
114102 VAT paid by Non-Government on Local Goods and Services
114103 VAT paid on Petroleum exploration/development/production
114104 VAT paid by Government on Imported Goods and Services
114105 VAT paid by Non- Government on imported Goods and Services
11412 Sales Taxes
11413 Turnover and other general taxes on goods and services
11414 Taxes on financial and capital transactions

ISSUED MAY, 2022 | UPDATED MAY, 2024

32
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


REVENUE SUMMARY

CLASS 1 REVENUE SUMMARY

114141 Financial services
1142 Excises
114201 Excise duty on Government Imports
114202 Excise duty on Non-Government Imports
114203 Excise duty on Petroleum Exploration, Development and Production
114204 Excise duty on bank fees and charges
114205 Excise duty on Local Goods and services
1143 Profits of fiscal monopolies
114301 Government Parastatals
114302 Local Government owned Companies
1144 Taxes on specific services
114401 Taxes on Lotteries and Gaming
114402 Taxes on other games of chance
114403 Local Hotel Tax
114419 Other taxes on specific services
1145 Taxes on use of goods and on permission to use goods or perform activities
11451 Motor Vehicle Taxes
114511 Motor Vehicle Road licenses
114512 Motor Vehicle Registration fees
114513 Motor Vehicle Related Application fees
114514 Other Vehicle Fees and Licenses
11452 Other Taxes on use of goods and on permission to use goods or perform activities
114521 Environmental Levies
114522 Road licenses and registration fees for other transport equipment
114523 Business licenses
114524 Liquor licenses
114525 Guns and explosives fees
114526 Other licenses
114527 Stamp duty
114528 Signature Bonus
1146 Other taxes on goods and Services
115 Taxes on International trade and transactions
1151 Customs and other import duties
115101 Import Duties
115102 Infrastructure Levy
1152 Taxes on exports
115201 Export Duties
1153 Profits of export or import monopolies

ISSUED MAY, 2022 | UPDATED MAY, 2024

33
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


REVENUE SUMMARY

CLASS 1 REVENUE SUMMARY

1154 Exchange profits
1155 Exchange taxes
1156 Other taxes on international trade and transactions
116 Other taxes
1161 Other taxes payable solely by business
116101 Miscellaneous and unidentified taxes
1162 Other taxes payable by other than business or unidentifiable
116201 Miscellaneous and Unidentified taxes

12 SOCIAL CONTRIBUTIONS
121 Social security contributions
1211 Employee contributions
1212 Employer contributions
1213 Self-employed or un-employed contributions
1214 Un allocable contributions
122 Other social contributions
1221 Employee contributions
1222 Employer contributions
1223 Imputed contributions

13 GRANTS
131 From foreign Governments
1311 Current
131101 Donor Funds - Foreign Governments
1312 Capital
131201 Donor Funds - Foreign Governments
132 From International Organisations
1321 Current
132101 Grants from multi-lateral development partners
132102 Grants from bilateral development partners
1322 Capital
132201 Grants from multi-lateral development partners
132202 Grants from bilateral development partners
133 From other general Government units (Domestic Government Transfers)
1331 Government Grants
133101 Transfers Received by MALGS from Treasury
133102 Transfers Received from Other Government Units
133103 Transfers Received by Treasury from MALGs
133104 Transfers Received from Other Funds

ISSUED MAY, 2022 | UPDATED MAY, 2024

34
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


REVENUE SUMMARY

CLASS 1 REVENUE SUMMARY

1332 Local Government Specific Grants
133201 District Unconditional Grant- Non Wage
133202 Urban Unconditional Grant - Non-Wage
133203 District Discretionary Development Equalization Grant
133204 Urban Unconditional Grant (Wage)
133205 District Unconditional Grant (Wage)
133206 Urban Discretionary Development Equalization Grant
133207 Sector Conditional Grant (Wage)
133208 Sector Conditional Grant (Non-Wage)
133209 Support Services Conditional Grant (Non-Wage)
133210 Sector Development Grant
133211 Transitional Development Grant
133212 Transfers Received from Other Government Units

14 OTHER REVENUE: NON – TAX REVENUES

141 Property income
1411 Interest
14111 From non-residents
141111 Interest from private entities
14112 From residents other than General Government
141121 Interest from private entities
141122 Interest on loans issued
14113 From other General Government units
141131 Interest from other government units
1412 Dividends
14121 From non-residents
141211 Dividends
14122 From residents
141221 Dividends
1413 Withdrawals of income from quasi-corporations
1414 Property income from investment income disbursements
1415 Rent and Rates
141501 Rent & Rates - Non-Produced Assets – from private entities
141502 Mineral Royalties
141503 Petroleum Royalties
141504 Other Royalties
141541 Rent & Rates - Non-Produced Assets – from Gov’t units
1416 Reinvested earnings from foreign direct investments

ISSUED MAY, 2022 | UPDATED MAY, 2024

35
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


REVENUE SUMMARY

CLASS 1 REVENUE SUMMARY

142 Sale of goods and services
1421 Sale by Market establishments
14211 From Private Entities
142111 Rent & rates – produced assets
142112 Rentals-Guns and other explosives
142113 Utilities
142114 Sale of publications
142115 Sale of drugs
142116 Sale of petroleum products
142117 Sale of Feasibility studies and Research Works
142118 Sale of mineral and mineral products
142119 Sale of bid documents
142120 Sale of Agricultural products and services.
142121 Sale of ICT Services
142122 Sale of Medical Services
142149 Sale of Other produced assets
14215 From Government Units
142151 Rent & rates – produced assets
142152 Rentals-Guns and other explosives
142153 Utilities
142154 Sale of publications
142155 Sale of drugs
142156 Sale of petroleum products
142157 Sale of Feasibility studies and Research Works
142158 Sale of mineral and mineral products
142159 Sale of bid documents
142160 Sale of Agricultural products and services
142161 Sale of ICT Services
142162 Sale of Medical Services
142163 Sale of Other produced assets
1422 Administrative Fees & Licenses (User Fees, Charges & Permits)
142201 Vehicle Parking Fees
142202 Other fees e.g. street parking fees
142203 Passport fee
142204 Visa fees
142205 Work Permits
142206 Other migration permits (excluding passport and visa fees)
142207 Refuse collection charges/Public convenience

ISSUED MAY, 2022 | UPDATED MAY, 2024

36
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


REVENUE SUMMARY

CLASS 1 REVENUE SUMMARY

142208 Property related Duties/Fees
142209 Advertisements/Bill Boards
142210 Animal and Crop Husbandry related Levies
142211 Registration fees for Documents and Businesses
142212 Educational/Instruction related levies
142213 Driving permits
142214 Other permits
142215 Agency Fees
142216 Inspection Fees
142217 Market /Gate Charges
142218 Tax Tribunal – Court Charges and Fees
142219 Court Filing Fees
142220 Fees from appeals
142221 Other Court Fees
142222 Issuance of identification documents
142223 Document certification fees
142224 Nomination Fees
142225 Other Licence fees
142226 National Park Pees
1423 Incidental sales by non-market establishments
142301 Sale of (Produced) Government Properties/Assets
142302 Sale of non-produced Government Properties/assets
142303 Discovery Bonus
142304 Production Bonus
1424 Imputed sales of goods and services
143 Fines, penalties and forfeits
1431 Court Fines and Penalties
143101 Court fines and Penalties – private
143161 Court fines and Penalties – from other government units
1432 Other fines and Penalties
143201 Other fines and Penalties – private
143261 Other fines and Penalties – from other government units
144 Transfers not elsewhere classified
1441 Current transfers not elsewhere classified
14411 Subsidies
14412 Other current transfers not elsewhere classified
144121 Donations from Private Entities
144122 Donations from Individuals

ISSUED MAY, 2022 | UPDATED MAY, 2024

37
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


REVENUE SUMMARY

CLASS 1 REVENUE SUMMARY

144123 Debt Write off
144124 Compensation received by Government
144125 Proceeds from Mergers/ Demergers
144149 Miscellaneous receipts/income
1442 Capital transfers not elsewhere classified
14421 Other capital transfers not elsewhere classified
144211 Donations from Private Entities
144212 Donations from Individuals
144213 Compensation received by Government
144214 Proceeds from Mergers/ Demergers
145 Premiums, fees and claims receivable related to nonlife insurance and standardized
guarantee schemes
1451 Premiums, fees and current claims receivable
14511 Premiums receivable
14512 Fees receivable for standardized guarantee schemes
14513 Current claims receivable
1452 Capital Claims receivable

ISSUED MAY, 2022 | UPDATED MAY, 2024

38
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


EXPENDITURE SUMMARY

EXPENDITURE SUMMARY

CLASS 2 EXPENSES SUMMARY

21 COMPENSATION OF EMPLOYEES
211 Wages and Salaries
2111 Wages and Salaries – Cash
211101 General Staff Salaries
211102 Contract Staff Salaries
211103 Statutory salaries
211104 Employee Gratuity
211105 Ex-Gratia for Political leaders.
211106 Allowances (Incl. Casuals, Temporary, sitting allowances)
211107 Boards, Committees and Council Allowances
211108 Legislative Emoluments
2112 Wages and salaries – in kind
212 Employers’ Social Contributions
2121 Employers’ Social Contributions-Actual
212101 Social Security Contributions
212102 Medical expenses (Employees)
212103 Incapacity benefits (Employees)
2122 Employer’s Social Contributions-Imputed
212201 Social Security Contributions
22 USE OF GOODS AND SERVICES
221 General use of goods and services
221001 Advertising and Public Relations
221002 Workshops, Meetings and Seminars
221003 Staff Training
221004 Recruitment Expenses
221005 Official Ceremonies and State Functions
221006 Commissions and related charges
221007 Books, Periodicals & Newspapers
221008 Information and Communication Technology Supplies.
221009 Welfare and Entertainment
221010 Special Meals and Drinks
221011 Printing, Stationery, Photocopying and Binding
221012 Small Office Equipment
221013 Bad Debts
221014 Bank Charges and other Bank related costs
221015 Financial and related losses

ISSUED MAY, 2022 | UPDATED MAY, 2024

39
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


EXPENDITURE SUMMARY

221016 Systems Recurrent costs

221017 Membership dues and Subscription fees.
221018 Exchange losses/gains
221019 Discounts Allowed
221020 Litigation and related expenses
222 Communications
222001 Information and Communication Technology Services.
222002 Postage and Courier
223 Utility and Property Expenses
223001 Property Management Expenses
223002 Property Rates
223003 Rent – (Produced Assets) to private entities
223004 Guard and Security services
223005 Electricity
223006 Water
223007 Other Utilities- (fuel, gas, firewood, charcoal)
223901 Rent – (Produced Assets) to other govt. units
224 Supplies and Services
224001 Medical Supplies and Services
224002 Veterinary supplies and services
224003 Agricultural Supplies and Services
224004 Beddings, Clothing, Footwear and related Services
224005 Laboratory supplies and services
224006 Food Supplies
224007 Relief Supplies
224008 Educational Materials and Services
224009 Classified Expenditure
224010 Protective Gear
224011 Research Expenses
225 Professional Services
2251 Consultancy Services- Recurrent
225101 Consultancy Services
2252 Consultancy Services- Capital
225201 Consultancy Services
225202 Environment Impact Assessment for Capital Works
225203 Appraisal and Feasibility Studies for Capital Works
225204 Monitoring and Supervision of capital work
226 Insurances and Licenses
226001 Insurances

ISSUED MAY, 2022 | UPDATED MAY, 2024

40
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


EXPENDITURE SUMMARY

226002 Licenses
227 Travel and Transport
227001 Travel inland
227002 Travel abroad
227003 Carriage, Haulage, Freight and transport hire
227004 Fuel, Lubricants and Oils
228 Maintenance
228001 Maintenance – Buildings and Structures
228002 Maintenance – Transport Equipment
228003 Maintenance – Machinery & Equipment Other than Transport Equipment
228004 Maintenance – Other Fixed Assets
229 Inventories
2291 Net change in inventories
2292 Sale of goods purchased for resale
229201 Sale of goods purchased for resale

23 CONSUMPTION OF FIXED ASSETS

231 Depreciation/Amortization
2311 Buildings And Structures
23111 Dwellings
231111 Residential Buildings
231119 Other Dwellings
23112 Buildings other than dwellings
231121 Non-Residential Buildings
231129 Other Buildings other than dwellings
23113 Structures
231131 Roads and Bridges
231132 Airports and Airfields
231133 Railways and subways
231134 Oil Pipelines and reservoirs
231135 Water Plants, pipelines and sewerage networks
231136 Power lines, stations and plants
231137 ICT network lines
231139 Other Structures
23114 Land Improvements
231141 Irrigation and drainage Channels
231142 Flood barriers
231149 Other Land Improvements
2312 Machinery And Equipment

ISSUED MAY, 2022 | UPDATED MAY, 2024

41
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


EXPENDITURE SUMMARY

23121 Transport equipment

231211 Heavy Vehicles
231212 Light Vehicles
231213 Water Vessels
231214 Aircrafts
231215 Train Engines and Wagons
231216 Cycles
231219 Other Transport equipment
23122 Information, Computer and Telecommunications Equipment
231221 Light ICT hardware
231222 Heavy ICT hardware
231223 Television and radio transmitters
231229 Other ICT Equipment (TVs, Radios, Videos, Digital cameras, telephone sets)
23123 Other Machinery and equipment (other than Transport or ICT Equipment)
231231 Office Equipment
231232 Electrical machinery
231233 Medical and Laboratory appliances
231234 Precision and optical instruments
231235 Furniture and Fittings
231236 Musical instruments
231237 Sports Equipment
231238 Road Furniture
231239 Plant Machinery
2313 Weapon’s Systems
23131 Classified Assets
231311 Classified Assets
23132 Non Classified
231321 Non Classified
2314 Amortization of Other Fixed Assets
23141 Biological Assets
231411 Cultivated Animals
231412 Cultivated Plants
23142 Intellectual Property products
231421 Research and Development
231422 Mineral Exploration and Evaluation
231423 Computer software
231424 Computer databases
231425 Entertainment, Literary and Artistic Originals
23143 Intellectual Property Rights

ISSUED MAY, 2022 | UPDATED MAY, 2024

42
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


EXPENDITURE SUMMARY

231431 Copy Rights and Neighboring Rights

231432 Patents / Utility Modes
231433 Trade Secrets
23144 Goodwill and marketing assets
231441 Goodwill and marketing assets
231449 Other Intellectual Property products
232 IMPAIRMENT OF ASSETS
2321 Buildings And Structures
23211 Dwellings
232111 Residential Buildings
232119 Other Dwellings
23212 Buildings other than dwellings
232121 Non-Residential Buildings
232129 Other Buildings other than dwellings
23213 Structures
232131 Roads and Bridges
232132 Airports and Airfields
232133 Railways and subways
232134 Oil Pipelines and reservoirs
232135 Water Plants, pipelines and sewerage networks
232136 Power lines, stations and plants
232137 ICT network lines
232139 Other Structures
23214 Land Improvements
232141 Irrigation and drainage Channels
232142 Flood barriers
232149 Other Land Improvements
2322 Machinery And Equipment
23221 Transport equipment
232211 Heavy Vehicles
232212 Light Vehicles
232213 Water Vessels
232214 Aircrafts
232215 Train Engines and Wagons
232216 Cycles
232219 Other Transport equipment
23222 Information, Computer and Telecommunications Equipment
232221 Light ICT hardware
232222 Heavy ICT hardware

ISSUED MAY, 2022 | UPDATED MAY, 2024

43
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


EXPENDITURE SUMMARY

232223 Television and radio transmitters

232229 Other ICT Equipment (TVs, Radios, Videos, Digital cameras, telephone sets)
23223 Other Machinery and equipment (other than Transport or ICT Equipment)
232231 Office Equipment
232232 Electrical machinery
232233 Medical and Laboratory appliances
232234 Precision and optical instruments
232235 Furniture and Fittings
232236 Musical instruments
232237 Sports Equipment
232238 Road Furniture
232239 Plant Machinery
2323 Weapon’s Systems
23231 Classified Assets
232311 Classified Assets
23232 Non Classified
232321 Non Classified
2324 Other Fixed Assets
23241 Other Fixed Assets
232411 Other Fixed Assets
2325 Impairment of Financial Assets
23251 Debt Securities
232511 Bonds
232512 Promissory Notes
232513 Debentures
232519 Others
23252 Loans
232521 Government lending -State Enterprises
232522 Government lending - Private Entities
232529 Other lending
23253 Equity
232531 Shares in public corporations
232532 Shares in other entities
23254 Investment Fund Shares or Units
232541 Petroleum Revenue Investment Reserve
232549 Other Investment Fund Shares or Units

24 INTEREST EXPENSE
241 Interest on External Debts

ISSUED MAY, 2022 | UPDATED MAY, 2024

44
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


EXPENDITURE SUMMARY

241001 Loan interest

242 Interest on Domestic debts
242001 Interest on Treasury bills
242002 Interest on Treasury Bonds
242003 Other
243 Interest to other general government units
243001 Interest payable to other Government units
244 Finance Costs
244001 Listing Fees
244002 Commitment fees
244003 Debt Management fees
244004 Agency fees
244005 Debt Insurance
244006 Loss/Gain on derivatives

25 SUBSIDIES
251 To Public Corporations
2511 Public non-financial corporations
251101 Subsidies to public enterprises
2512 Public financial corporations
251201 Subsidies to public enterprises
252 To Private enterprises
2521 Private non-financial enterprises
252101 Subsidies to private enterprises
2522 Private financial enterprises
252201 Subsidies to private enterprises
253 To other sectors

26 GRANTS
261 To foreign governments
2611 Current
261101 Contributions to Foreign governments
2612 Capital
261201 Contributions to Foreign governments
262 To international organisations
2621 Current
262101 Contributions to International Organisations
2622 Capital
262201 Contributions to International Organisations

ISSUED MAY, 2022 | UPDATED MAY, 2024

45
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


EXPENDITURE SUMMARY

263 To other general government units

2631 Central Government Transfers-Current
263101 Treasury Transfers to Ministries and Agencies
2632 Central Government Transfers-Capital
263201 Treasury Transfers to Ministries and Agencies
2633 Local Government Grants
263301 District Unconditional Grant- Non Wage
263302 Urban Unconditional Grant - Non-Wage
263303 District Discretionary Development Equalization Grant
263304 Urban Unconditional Grant (Wage)
263305 District Unconditional Grant (Wage)
263306 Urban Discretionary Development Equalization Grant
263307 Sector Conditional Grant (Wage)
263308 Sector Conditional Grant (Non-Wage)
263309 Support Services Conditional Grant (Non-Wage)
263310 Sector Development Grant
263311 Transitional Development Grant
2634 Other Transfers
263401 Transfers to Treasury
263402 Transfer to Other Government Units
263403 Transfer to Other Funds
263404 Contingency Transfers
263405 Transfer to Autonomous Government Units
263406 Transfer to the Petroleum Revenue Investment Reserve (PRIR)
263407 URA Retentions

27 SOCIAL BENEFITS
271 Social security benefits
2711 Social security benefits in cash
2712 Social security benefits in kind
272 Social assistance benefits
2721 Social assistance benefits in cash
2722 Social assistance benefits in kind
273 Employment-related social benefits
2731 Employment-related social benefits in cash
273101 Medical expenses (To general public)
273102 Incapacity, death benefits and funeral expenses
273103 Retrenchment costs
273104 Pension
273105 Gratuity

ISSUED MAY, 2022 | UPDATED MAY, 2024

46
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


EXPENDITURE SUMMARY

273106 Emoluments paid to former Presidents / Vice Presidents

273107 Ex-Gratia for other Retired Public Servants
2732 Employment-related social benefits in in kind

28 OTHER EXPENSES
281 Property expenses other than interest
2811 Dividends
28111 To non-residents
28112 To residents
2812 Withdrawals from income of quasi – corporations
2813 Property expense for investment income disbursements
2814 Rent
281401 Rent
2815 Reinvested earnings on foreign direct investment
282 Transfers not elsewhere classified
2821 Current transfers not elsewhere classified
282101 Donations
282102 Fines and Penalties
282103 Scholarships and related costs
282104 Compensation to 3rd Parties
282105 Court Awards
282106 Contributions to Religious and Cultural institutions
282107 Contributions to Non-Government institutions
282151 Fines and Penalties – to other govt units
282161 Disposal of Assets (Loss/Gain)
282181 Extra-Ordinary Items (Losses/Gains)
2822 Capital transfers not elsewhere classified
282201 Contributions to Non-Government Institutions
282202 Transfer to Endowment and Convocation Funds
2823 Tax expenditures
282301 Transfers to Government Institutions
282302 Transfers to Non-Government Organisations
282303 Transfers to Other Private Entities
283 Premiums, fees and claims payable related nonlife insurance and standardized
guarantee schemes
2831 Premiums, fees and current claims payable
28311 Premiums payable
28312 Fees payable for standardized guarantee schemes
28313 Current claims payable
2832 Capital claims payable

ISSUED MAY, 2022 | UPDATED MAY, 2024

47
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


ASSETS SUMMARY

ASSETS SUMMARY

3 ASSET SUMMARY
31 Fixed Assets
311 Stock / Value Of Produced Assets
312 Acquisition / Budgeting of Produced Assets
313 Major Overhaul/Improvement of produced Assets
314 Acquisition of produced Assets on Merger /Transfer/Donation

Buildings And Structures

Dwellings
311111 Residential Buildings - Stock
312111 Residential Buildings - Acquisition
313111 Residential Buildings - Improvement
314111 Residential Buildings - Transfer
311119 Other Dwellings – Stock
312119 Other Dwellings - Acquisition
313119 Other Dwellings - Improvement
314119 Other Dwellings - Transfer
Buildings other than dwellings
311121 Non-Residential Buildings - Stock
312121 Non-Residential Buildings - Acquisition
313121 Non-Residential Buildings - Improvement
314121 Non-Residential Buildings - Transfer
311129 Other Buildings other than dwellings - Stock
312129 Other Buildings other than dwellings - Acquisition
313129 Other Buildings other than dwellings - Improvement
314129 Other Buildings other than dwellings - Transfer
Structures
311131 Roads and Bridges - Stock
312131 Roads and Bridges - Acquisition
313131 Roads and Bridges - Improvement
314131 Roads and Bridges - Transfer
311132 Airports and Airfields - Stock
312132 Airports and Airfields - Acquisition
313132 Airports and Airfields - Improvement
314132 Airports and Airfields - Transfer
311133 Railways and subways - Stock

ISSUED MAY, 2022 | UPDATED MAY, 2024

48
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


ASSETS SUMMARY

312133 Railways and subways - Acquisition

313133 Railways and subways - Improvement
314133 Railways and subways - Transfer
311134 Oil Pipelines & reservoirs - Stock
312134 Oil Pipelines & reservoirs - Acquisition
313134 Oil Pipelines & reservoirs - Improvement
314134 Oil Pipelines & reservoirs - Transfer
311135 Water Plants, pipelines and sewerage networks - Stock
312135 Water Plants, pipelines and sewerage networks - Acquisition
313135 Water Plants, pipelines and sewerage networks - Improvement
314135 Water Plants, pipelines and sewerage networks - Transfer
311136 Power lines, stations and plants - Stock
312136 Power lines, stations and plants - Acquisition
313136 Power lines, stations and plants - Improvement
314136 Power lines, stations and plants - Transfer
311137 Information Communication Technology network lines - Stock
312137 Information Communication Technology network lines - Acquisition
313137 Information Communication Technology network lines - Improvement
314137 Information Communication Technology network lines - Transfer
311139 Other Structures - Stock
312139 Other Structures - Acquisition
313139 Other Structures - Improvement
314139 Other Structures - Transfer

Land Improvements
311141 Irrigation and drainage Channels - Stock
312141 Irrigation and drainage Channels - Acquisition
313141 Irrigation and drainage Channels - Improvement
314141 Irrigation and drainage Channels - Transfer
311142 Flood barriers - Stock
312142 Flood barriers - Acquisition
313142 Flood barriers - Improvement
314142 Flood barriers - Transfer
311149 Other Land Improvements - Stock
312149 Other Land Improvements - Acquisition
313149 Other Land Improvements - Improvement
314149 Other Land Improvements - Transfer

ISSUED MAY, 2022 | UPDATED MAY, 2024

49
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


ASSETS SUMMARY

Machinery And Equipment

Transport equipment
311211 Heavy Vehicles - Stock
312211 Heavy Vehicles - Acquisition
313211 Heavy Vehicles - Improvement
314211 Heavy Vehicles - Transfer
311212 Light Vehicles - Stock
312212 Light Vehicles - Acquisition
313212 Light Vehicles - Improvement
314212 Light Vehicles - Transfer
311213 Water Vessels - Stock
312213 Water Vessels - Acquisition
313213 Water Vessels - Improvement
314213 Water Vessels - Transfer
311214 Aircrafts - Stock
312214 Aircrafts - Acquisition
313214 Aircrafts - Improvement
314214 Aircrafts - Transfer
311215 Train Engines and Wagons - Stock
312215 Train Engines and Wagons - Acquisition
313215 Train Engines and Wagons - Improvement
314215 Train Engines and Wagons - Transfer
311216 Cycles - Stock
312216 Cycles - Acquisition
313216 Cycles - Improvement
314216 Cycles - Transfer
311219 Other Transport equipment - Stock
312219 Other Transport equipment - Acquisition
313219 Other Transport equipment - Improvement
314219 Other Transport equipment - Transfer

Information, Computer and Telecommunications Equipment

311221 Light ICT hardware - Stock
312221 Light ICT hardware - Acquisition
313221 Light ICT hardware - Improvement
314221 Light ICT hardware - Transfer
311222 Heavy ICT hardware - Stock
312222 Heavy ICT hardware - Acquisition

ISSUED MAY, 2022 | UPDATED MAY, 2024

50
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


ASSETS SUMMARY

313222 Heavy ICT hardware - Improvement

314222 Heavy ICT hardware - Transfer
311223 Television and radio transmitters - Stock
312223 Television and radio transmitters - Acquisition
313223 Television and radio transmitters - Improvement
314223 Television and radio transmitter - Transfers
311229 Other ICT Equipment - Stock
312229 Other ICT Equipment - Acquisition
313229 Other ICT Equipment - Improvement
314229 Other ICT Equipment - Transfer

Other Machinery and equipment (other than Transport or ICT Equipment)

311231 Office Equipment - Stock
312231 Office Equipment - Acquisition
313231 Office Equipment - Improvement
314231 Office Equipment - Transfer
311232 Electrical machinery - Stock
312232 Electrical machinery - Acquisition
313232 Electrical machinery - Improvement
314232 Electrical machinery - Transfer
311233 Medical, Laboratory and Research & appliances - Stock
312233 Medical, Laboratory and Research & appliances - Acquisition
313233 Medical, Laboratory and Research & appliances - Improvement
314233 Medical, Laboratory and Research & appliances - Transfer
311234 Precision and optical instruments - Stock
312234 Precision and optical instruments - Acquisition
313234 Precision and optical instruments - Improvement
314234 Precision and optical instruments - Transfer
311235 Furniture and Fittings - Stock
312235 Furniture and Fittings - Acquisition
313235 Furniture and Fittings - Improvement
314235 Furniture and Fittings - Transfer
311236 Musical instruments - Stock
312236 Musical instruments - Acquisition
313236 Musical instruments - Improvement
314236 Musical instruments - Transfer
311237 Sports Equipment - Stock
312237 Sports Equipment - Acquisition
313237 Sports Equipment - Improvement

ISSUED MAY, 2022 | UPDATED MAY, 2024

51
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


ASSETS SUMMARY

314237 Sports Equipment - Transfer

311238 Road Furniture - Stock
312238 Road Furniture - Acquisition
313238 Road Furniture - Improvement
314238 Road Furniture - Transfer
311239 Plant Machinery - Stock
312239 Plant Machinery - Acquisition
313239 Plant Machinery - Improvement
314239 Plant Machinery - Transfer
311299 Other Machinery and Equipment- Stock
312299 Other Machinery and Equipment- Acquisition
313299 Other Machinery and Equipment- Improvement
314299 Other Machinery and Equipment- Transfer

Weapon’s Systems
Classified Assets
311311 Classified Assets - Stock
312311 Classified Assets - Acquisition
313311 Classified Assets - Improvement
314311 Classified Assets - Transfer
Non Classified
311321 Non Classified - Stock
312321 Non Classified - Acquisition
313321 Non Classified - Improvement
314321 Non Classified - Transfer

Other Fixed Assets

Biological Assets
311411 Cultivated Animals - Stock
312411 Cultivated Animals - Acquisition
313411 Cultivated Animals - Improvement
314411 Cultivated Animals - Transfer
311412 Cultivated Plants - Stock
312412 Cultivated Plants - Acquisition
313412 Cultivated Plants - Improvement
314412 Cultivated Plants - Transfer

ISSUED MAY, 2022 | UPDATED MAY, 2024

52
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


ASSETS SUMMARY

Intellectual Property products

311421 Research and Development - Stock
312421 Research and Development - Acquisition
313421 Research and Development - Improvement
314421 Research and Development - Transfer
311422 Mineral Exploration and Evaluation - Stock
312422 Mineral Exploration and Evaluation - Acquisition
313422 Mineral Exploration and Evaluation - Improvement
314422 Mineral Exploration and Evaluation - Transfer
311423 Computer Software - Stock
312423 Computer Software - Acquisition
313423 Computer Software - Improvement
314423 Computer Software - Transfer
311424 Computer databases - Stock
312424 Computer databases - Acquisition
313424 Computer databases - Improvement
314424 Computer databases - Transfer
311425 Entertainment, Literary and Artistic Originals- Stock
312425 Entertainment, Literary and Artistic Originals - Acquisition
313425 Entertainment, Literary and Artistic Originals - Improvement
314425 Entertainment, Literary and Artistic Originals - Transfer

Intellectual Property Rights

311431 Copy Rights and Neighboring Rights - Stock
312431 Copy Rights and Neighboring Rights - Acquisition
313431 Copy Rights and Neighboring Rights - Improvement
314431 Copy Rights and Neighboring Rights - Transfer
311432 Patents / Utility Modes - Stock
312432 Patents / Utility Modes - Acquisition
313432 Patents / Utility Modes - Improvement
314432 Patents / Utility Modes - Transfer
311433 Trade Secrets - Stock
312433 Trade Secrets - Acquisition
313433 Trade Secrets - Improvement
314433 Trade Secrets - Transfer

ISSUED MAY, 2022 | UPDATED MAY, 2024

53
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


ASSETS SUMMARY

Goodwill and marketing assets

311441 Goodwill and marketing assets - Stock
312441 Goodwill and marketing assets - Acquisition
313441 Goodwill and marketing assets - Improvement
314441 Goodwill and marketing assets - Transfer
311449 Other Intellectual Property products - Stock
312449 Other Intellectual Property products - Acquisition
313449 Other Intellectual Property products - Improvement

314449 Other Intellectual Property products - Transfer

32 Inventories (Stock And Stores)
321 Inventory Stock / Value
322 Inventory Acquisition
323 Inventory Transfer

Inventory
321111 Materials and supplies - Stock
322111 Materials and supplies - Acquisition
323111 Materials and supplies - Transfer
321112 Work in progress - Stock
322112 Work in progress - Acquisition
323112 Work in progress - Transfer
321113 Finished goods - Stock
322113 Finished goods - Acquisition
323113 Finished goods - Transfer
321114 Goods for resale - Stock
322114 Goods for resale - Acquisition
323114 Goods for resale - Transfer
321115 Military Inventories - Stock
322115 Military Inventories - Acquisition
323115 Military Inventories - Transfer
321119 Other Inventories - Stock
322119 Other Inventories - Acquisition
323119 Other Inventories - Transfer

33 Valuables
331 Stock/ Value Of Valuables
332 Acquisition of Valuables
333 Improvement of Valuables
334 Transfer of Valuables

ISSUED MAY, 2022 | UPDATED MAY, 2024

54
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


ASSETS SUMMARY

Valuables
331111 National treasures - Stock
332111 National treasures - Acquisition
333111 National treasures - Improvement
334111 National treasures - Transfer

34 Non-Produced Assets
341 Stock / Value Of Non Produced Assets
342 Acquisition of Non Produced Assets
343 Transfer of Non Produced Assets

Land
341111 Land - Stock
342111 Land - Acquisition
343111 Land - Transfer

Mineral And Energy Resources

341211 Minerals - Stock
342211 Minerals - Acquisition
343211 Minerals - Transfer
341212 Oil & Natural Gas - Stock
342212 Oil & Natural Gas - Acquisition
343212 Oil & Natural Gas - Transfer
341213 Energy resources - Stock
342213 Energy resources - Acquisition
343213 Energy resources - Transfer
341219 Other Mineral and Energy Resources - Stock
342219 Other Mineral and Energy Resources - Acquisition
343219 Other Mineral and Energy Resources - Transfer

Other Naturally Occurring Assets

Non-Cultivated Biological resources
341311 Wild Animals - Stock
342311 Wild Animals - Acquisition
343311 Wild Animals - Transfer
341312 Plants - Stock
342312 Plants - Acquisition
343312 Plants - Transfer

ISSUED MAY, 2022 | UPDATED MAY, 2024

55
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


ASSETS SUMMARY

Water resources
341321 Lakes - Stock
342321 Lakes - Acquisition
343321 Lakes - Transfer
341322 Rivers and Streams - Stock
342322 Rivers and Streams - Acquisition
343322 Rivers and Streams - Transfer
341323 Swamps and Wetlands - Stock
342323 Swamps and Wetlands - Acquisition
343323 Swamps and Wetlands - Transfer
341329 Other Water resources - Stock
342329 Other Water resources - Acquisition
343329 Other Water resources - Transfer
Airspace
341331 Radio Spectrum - Other Natural Resources - Stock
342331 Radio Spectrum - Other Natural Resources - Acquisition
343331 Radio Spectrum - Other Natural Resources - Transfer
341332 Aviation Airspace - Stock
342332 Aviation Airspace - Acquisition
343332 Aviation Airspace - Transfer
Non-Cultivated Non Biological
341341 Mountains and Rocks - Stock
342341 Mountains and Rocks - Acquisition
343341 Mountains and Rocks - Transfer
341349 Other Natural Resources (Not classified elsewhere) - Stock
342349 Other Natural Resources (Not classified elsewhere) - Acquisition
343349 Other Natural Resources (Not classified elsewhere) - Transfer
Intangible assets
341401 Marketable operating leases – Contracts, leases and Permits - Stock
342401 Marketable operating leases – Contracts, leases and Permits - Acquisition
343401 Marketable operating leases – Contracts, leases and Permits - Transfer
341402 Permits to use natural resources – Contracts, leases and Permits - Stock
342402 Permits to use natural resources – Contracts, leases and Permits - Acquisition
343402 Permits to use natural resources – Contracts, leases and Permits - Transfer
341403 Permits to undertake specific activities – Contracts, leases and Permits - Stock
342403 Permits to undertake specific activities – Contracts, leases and Permits - Acquisition
343403 Permits to undertake specific activities – Contracts, leases and Permits - Transfer
341405 Entitlement to future goods and services on an exclusive basis - Contracts leases and
Permits - Stock

ISSUED MAY, 2022 | UPDATED MAY, 2024

56
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


ASSETS SUMMARY

342405 Entitlement to future goods and services on an exclusive basis - Contracts leases and
Permits - Acquisition
343405 Entitlement to future goods and services on an exclusive basis - Contracts leases and
Permits - Transfer
341406 Goodwill and marketing assets - Stock
342406 Goodwill and marketing assets - Acquisition
343406 Goodwill and marketing assets - Transfer
35 Financial Assets
351 Monetary Gold and SDRs
352 Financial Assets
3521 Currency Deposits
352101 Consolidated Fund
352102 Contingency Fund account
352103 Petroleum Fund Account
352104 TSA Holding account
352105 Expenditure Accounts
352106 Project Accounts
352107 Revenue Accounts
352108 Collection Accounts
352109 Cash-In-Transit
352110 Cash at Hand – Imprest
352149 Other Holding accounts
Debt Securities
352201 Bonds
352202 Promissory Notes
352203 Debentures
352204 Cash in Banks – Time Deposits
352299 Other Debt Securities
Loans
352301 Government lending -State Enterprises
352302 Government lending - Private Entities
352399 Other Government lending
Equity
352401 Shares in public corporations
352402 Shares in private entities
Investment Fund Shares or Units
352501 Petroleum Revenue Investment Reserve
352599 Other Investment Fund Shares or Units

ISSUED MAY, 2022 | UPDATED MAY, 2024

57
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


ASSETS SUMMARY

Insurance, Pension & Standardized Guarantee schemes

Derivatives
352701 Forwards
352702 Futures
352703 Options
352704 Swaps

Accounts Receivable
352801 Transfers to other Government Units
352802 Staff Advances
352803 Other Advances
352804 Taxes Receivable
352805 Other Accounts receivable
352806 Trade debtors
352807 Sundry Debtors
352808 Pre-payments
352809 Loans Receivable
352880 Salary Arrears Budgeting
352881 Pension and Gratuity Arrears Budgeting
352882 Utility Arrears Budgeting
352883 External Debt arrears budgeting
352884 Securities redemption arrears budgeting
352899 Other domestic arrears budgeting
Clearing Grants
352901 Sector Conditional Grant (Wage)
352902 Sector Conditional Grant (Non-Wage)
352903 Support Services Conditional Grant (Non-Wage)

ISSUED MAY, 2022 | UPDATED MAY, 2024

58
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


LIABILITIES SUMMARY

4 LIABILITIES SUMMARY
41 Financial Liabilities
411 Stock / Value of financial liabilities
4111 Currency Deposits
4112 Debt Securities
411201 Treasury Bills
411202 Treasury Bonds
411203 Promissory Notes
4113 Loans
411301 Commercial Banks and Other Financial Institutions
411302 From other Government Units
411303 From State Owned Enterprises
411304 Interest Payable
411349 Other domestic Loans
411351 Multi-lateral
411352 Bilateral
411353 Foreign Commercial banks
411354 Commercial Non- banks
411355 Uninsured Commercial non-banks
411399 Other foreign loans
4114 Equity
4115 Investment Fund Shares or Units
4116 Derivatives
411601 Forwards
411602 Futures
411603 Options
411604 Swaps
4117 Accounts Payable
41171 Sundry Creditors
411711 Arrears
41172 Other Accounts Payables
411721 Trade creditors
411722 Taxes payable
411724 Deposits received
411725 Advances from Other Government Units
411726 Deferred Income
411798 Other Payables
4118 Pension Liabilities
411801 Pension Liabilities to employees

ISSUED MAY, 2022 | UPDATED MAY, 2024

59
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


LIABILITIES SUMMARY

411802 Pension Liabilities to Military

411899 Other Pension Liabilities
4119 Clearing Grants
411901 Sector Conditional Grant (Wage)
411902 Sector Conditional Grant (Non-Wage)
411903 Support Services Conditional Grant (Non-Wage)
412 Liabilities- Budgeting and Interest payable
4121 Currency Deposits
4122 Debt Securities
412201 Treasury Bills
412202 Treasury Bonds
412203 Promissory Notes
4123 Loans
412301 Commercial Banks & Other Financial Institutions
412302 From other Government units
412303 From State Owned Enterprises
412304 Interest Payable
412349 Other Loans
412351 Multi-lateral
412352 Bilateral
412353 Foreign Commercial banks
412354 Commercial Non- banks
412355 Uninsured Commercial non-banks
412399 Other foreign loans
4124 Equity
4125 Investment Fund Shares or Units
4126 Insurance, Pension & Standardized Guarantee schemes
4127 Accounts Payable
41271 Sundry Creditors
412711 Arrears
41272 Other Accounts Payables
412721 Trade creditors
412723 Taxes payable
412798 Other Accounts payable
4128 Pension Liabilities
412801 Pension Liabilities to employees
412802 Pension Liabilities to Military
412899 Other Pension Liabilities
4129 Derivatives

ISSUED MAY, 2022 | UPDATED MAY, 2024

60
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


LIABILITIES SUMMARY

412901 Derivatives
412902 Forwards
412903 Futures
412904 Options
412905 Swaps
413 Provisions
413101 Litigation
413102 Onerous contracts
413103 Restructuring
413104 Warranty /Guarantees
413105 Environmental provisions
413106 Doubtful accounts receivable
413107 Inventory obsolescence
413108 Taxes and other statutory obligations
413109 Other Provisions

42 Consumption of Assets
421 Accumulated Depreciation/Amortization- Produced Assets
4211 Buildings And Structures
42111 Dwellings
421111 Residential Buildings
421119 Others Dwellings
42112 Buildings other than dwellings
421121 Non-Residential Buildings
421129 Others Buildings other than dwellings
42113 Structures
421131 Roads and Bridges
421132 Airports and Airfields
421133 Railways and subways
421134 Oil Pipelines and reservoirs
421135 Water Plants, pipelines and sewerage networks
421136 Power lines, stations and plants
421137 Information Communication Technology network lines
421139 Other Structures
42114 Land Improvements
421141 Irrigation and drainage Channels
421142 Flood barriers
231149 Other Land Improvements
4212 Machinery And Equipment

ISSUED MAY, 2022 | UPDATED MAY, 2024

61
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


LIABILITIES SUMMARY

42121 Transport equipment

421211 Heavy Vehicles
421212 Light Vehicles
421213 Water Vessels
421214 Aircrafts
421215 Train Engines and Wagons
421216 Cycles
421219 Other Transport equipment
42122 Information, Computer and Telecommunications Equipment
421221 Light ICT hardware
421222 Heavy ICT hardware
421223 Television and radio transmitters
421229 Other ICT Equipment
42123 Other Machinery and equipment (other than Transport or ICT Equipment)
421231 Office Equipment
421232 Electrical machinery
421233 Medical, Laboratory and Research appliances
421234 Precision and optical instruments
421235 Furniture and Fittings
421236 Musical instruments
421237 Sports Equipment
421238 Road Furniture
421239 Plant Machinery
4213 Weapon’s Systems
42131 Classified Assets
421311 Classified Assets
42132 Non Classified
421321 Non Classified
4214 Amortization of Other Fixed Assets
42141 Biological Assets
421411 Cultivated Animals
421412 Cultivated Plants
42142 Intellectual Property Products
421421 Research and Development
421422 Mineral Exploration and Evaluation
421423 Computer software
421424 Computer databases
421425 Entertainment, Literary & Artistic Originals
42143 Intellectual Property Rights

ISSUED MAY, 2022 | UPDATED MAY, 2024

62
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


LIABILITIES SUMMARY

421431 Copy Rights and Neighboring Rights

421432 Patents / Utility Modes
421433 Trade Secrets
42144 Goodwill and marketing assets
421441 Goodwill and marketing assets
421449 Other Intellectual Property products
4215 Other Fixed Assets
42151 Other Fixed Assets
421511 Other Fixed Assets

ISSUED MAY, 2022 | UPDATED MAY, 2024

63
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


RESERVES SUMMARY

CLASS 5 RESERVES SUMMARY

51 GoU Equity Funds
511 Revenue reserves
511001 Revenue Reserves
512 Capital Reserves
5121 Fixed Assets Reserves
512101 Fixed Assets Reserves
5122 Inventory Reserves
512201 Inventory Reserves
5123 Financial Assets Reserves
512301 Financial Assets Reserves
513 Equity
513001 Accumulated Fund
513002 Fixed Assets Accumulated Reserves

ISSUED MAY, 2022 | UPDATED MAY, 2024

64
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


CLEARING ACCOUNTS

CLEARING ACCOUNTS

These accounts are assigned for defined systems operations in the various ledgers. They are neither
available for budgeting nor posting in the day to day operations by the users of the Chart of Accounts.

19 Revenue Clearing Accounts

191001 Clearing Account - Discount Taken
191002 Clearing Account - Unallocated Revenue
195099 Clearing Account - Income Offset Account

29 Clearing Accounts - Expenses

291001 Clearing Account - Bank Charges
291002 Clearing Account - Exchange Losses/Gains
291003 Clearing Account - Discounts Allowed
291004 Clearing Account - Purchase Price Variance
291005 Clearing Account - Bank Errors
291006 Clearing Account – Cost of Goods Sold

36 Clearing Accounts -Assets

361 Stock / Value Of Produced Assets CL
362 Acquisition / Budgeting of Produced Assets CL
363 Major Overhaul/Improvement of produced Assets CL
364 Acquisition of produced Assets on Merger /Transfer/Donation CL
Buildings And Structures CL
Dwellings CL
361111 Residential Buildings - Stock CL
362111 Residential Buildings - Acquisition CL
363111 Residential Buildings - Improvement CL
364111 Residential Buildings - Transfer CL
361119 Other Dwellings - Stock CL
362119 Other Dwellings - Acquisition CL
363119 Other Dwellings - Improvement CL
364119 Other Dwellings - Transfer CL
Buildings other than dwellings CL
361121 Non-Residential Buildings - Stock CL
362121 Non-Residential Buildings - Acquisition CL
363121 Non-Residential Buildings - Improvement CL
364121 Non-Residential Buildings - Transfer CL
361129 Other Buildings other than dwellings - Stock CL

ISSUED MAY, 2022 | UPDATED MAY, 2024

65
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


CLEARING ACCOUNTS

362129 Other Buildings other than dwellings - Acquisition CL

363129 Other Buildings other than dwellings - Improvement CL
364129 Other Buildings other than dwellings - Transfer CL
Structures CL
361131 Roads and Bridges - Stock CL
362131 Roads and Bridges - Acquisition CL
363131 Roads and Bridges - Improvement CL
364131 Roads and Bridges - Transfer CL
361132 Airports and Airfields - Stock CL
362132 Airports and Airfields - Acquisition CL
363132 Airports and Airfields - Improvement CL
364132 Airports and Airfields - Transfer CL
361133 Railways and subways - Stock CL
362133 Railways and subways - Acquisition CL
363133 Railways and subways - Improvement CL
364133 Railways and subways - Transfer CL
361134 Oil Pipelines & reservoirs - Stock CL
362134 Oil Pipelines & reservoirs - Acquisition CL
363134 Oil Pipelines & reservoirs - Improvement CL
364134 Oil Pipelines & reservoirs - Transfer CL
361135 Water Plants, pipelines and sewerage networks - Stock CL
362135 Water Plants, pipelines and sewerage networks - Acquisition CL
363135 Water Plants, pipelines and sewerage networks - Improvement CL
364135 Water Plants, pipelines and sewerage networks - Transfer CL
361136 Power lines, stations and plants - Stock CL
362136 Power lines, stations and plants - Acquisition CL
363136 Power lines, stations and plants - Improvement CL
364136 Power lines, stations and plants - Transfer CL
361137 ICT network lines - Stock CL
362137 ICT network lines - Acquisition CL
363137 ICT network lines - Improvement CL
364137 ICT network lines - Transfer CL
361139 Other Structures - Stock CL
362139 Other Structures - Acquisition CL
363139 Other Structures - Improvement CL
364139 Other Structures - Transfer CL
Land Improvements CL
361141 Irrigation and drainage Channels - Stock CL
362141 Irrigation and drainage Channels - Acquisition CL

ISSUED MAY, 2022 | UPDATED MAY, 2024

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CLEARING ACCOUNTS

363141 Irrigation and drainage Channels - Improvement CL

364141 Irrigation and drainage Channels - Transfer CL
361142 Flood barriers - Stock CL
362142 Flood barriers - Acquisition CL
363142 Flood barriers - Improvement CL
364142 Flood barriers - Transfer CL
361149 Other Land Improvements - Stock CL
362149 Other Land Improvements - Acquisition CL
363149 Other Land Improvements - Improvement CL
364149 Other Land Improvements - Transfer CL
Machinery And Equipment CL
Transport equipment CL
361211 Heavy Vehicles - Stock CL
362211 Heavy Vehicle - Acquisitions CL
363211 Heavy Vehicles - Improvement CL
364211 Heavy Vehicles - Transfer CL
361212 Light Vehicles - Stock CL
362212 Light Vehicles - Acquisition CL
363212 Light Vehicles - Improvement CL
364212 Light Vehicles - Transfer CL
361213 Water Vessels - Stock CL
362213 Water Vessels - Acquisition CL
363213 Water Vessels - Improvement CL
364213 Water Vessels - Transfer CL
361214 Aircrafts - Stock CL
362214 Aircrafts - Acquisition CL
363214 Aircrafts - Improvement CL
364214 Aircrafts - Transfer CL
361215 Train Engines and Wagons - Stock CL
362215 Train Engines and Wagons - Acquisition CL
363215 Train Engines and Wagons - Improvement CL
364215 Train Engines and Wagons - Transfer CL
361216 Cycles - Stock CL
362216 Cycles - Acquisition CL
363216 Cycles - Improvement CL
364216 Cycles - Transfer CL
361219 Other Transport equipment - Stock CL
362219 Other Transport equipment - Acquisition CL
363219 Other Transport equipment - Improvement CL
364219 Other Transport equipment - Transfer CL

ISSUED MAY, 2022 | UPDATED MAY, 2024

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CLEARING ACCOUNTS

Information, Computer and Telecommunications Equipment CL

361221 Light ICT hardware - Stock CL
362221 Light ICT hardware - Acquisition CL
363221 Light ICT hardware - Improvement CL
364221 Light ICT hardware - Transfer CL
361222 Heavy ICT hardware - Stock CL
362222 Heavy ICT hardware - Acquisition CL
363222 Heavy ICT hardware - Improvement CL
364222 Heavy ICT hardware - Transfer CL
361223 Television and radio transmitters - Stock CL
362223 Television and radio transmitters - Acquisition CL
363223 Television and radio transmitters - Improvement CL
364223 Television and radio transmitter - Transfers CL
361229 Other ICT Equipment (TVs, Radios, Videos, Digital cameras, telephone sets) - Stock CL
362229 Other ICT Equipment (TVs, Radios, Videos, Digital cameras, telephone sets) - Acquisition CL
363229 Other ICT Equipment (TVs, Radios, Videos, Digital cameras, telephone sets) - Improvement)
CL
364229 Other ICT Equipment (TVs, Radios, Videos, Digital cameras, telephone sets) - Transfer CL
Other Machinery and equipment (other than Transport or ICT Equipment) CL
361231 Office Equipment - Stock CL
362231 Office Equipment - Acquisition CL
363231 Office Equipment - Improvement CL
364231 Office Equipment - Transfer CL
361232 Electrical machinery - Stock CL
362232 Electrical machinery - Acquisition CL
363232 Electrical machinery - Improvement CL
364232 Electrical machinery - Transfer CL
361233 Medical, Laboratory and Research & appliances - Stock CL
362233 Medical & Laboratory appliances - Acquisition CL
363233 Medical & Laboratory appliances - Improvement CL
364233 Medical & Laboratory appliances - Transfer CL
361234 Precision and optical instruments - Stock CL
362234 Precision and optical instruments - Acquisition CL
363234 Precision and optical instruments - Improvement CL
364234 Precision and optical instruments - Transfer CL
361235 Furniture and Fittings - Stock CL
362235 Furniture and Fittings - Acquisition CL
363235 Furniture and Fittings - Improvement CL
364235 Furniture and Fittings - Transfer CL
361236 Musical instruments - Stock CL

ISSUED MAY, 2022 | UPDATED MAY, 2024

68
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


CLEARING ACCOUNTS

362236 Musical instruments - Acquisition CL

363236 Musical instruments - Improvement CL
364236 Musical instruments - Transfer CL
361237 Sports Equipment - Stock CL
362237 Sports Equipment - Acquisition CL
363237 Sports Equipment - Improvement CL
364237 Sports Equipment - Transfer CL
Weapon’s Systems CL
Classified Assets CL
361311 Classified Assets - Stock CL
362311 Classified Assets - Acquisition CL
363311 Classified Assets - Improvement CL
364311 Classified Assets - Transfer CL
Non Classified CL
361321 Non Classified - Stock CL
362321 Non Classified - Acquisition CL
363321 Non Classified - Improvement CL
364321 Non Classified - Transfer CL
Other Fixed Assets CL
Biological Assets CL
361411 Cultivated Animals - Stock CL
362411 Cultivated Animals - Acquisition CL
363411 Cultivated Animals - Improvement CL
364411 Cultivated Animals - Transfer CL
361412 Cultivated Plants - Stock CL
362412 Cultivated Plants - Acquisition CL
363412 Cultivated Plants - Improvement CL
364412 Cultivated Plants - Transfer CL
Intellectual Property products CL
361421 Research and Development - Stock CL
362421 Research and Development - Acquisition CL
363421 Research and Development - Improvement CL
364421 Research and Development - Transfer CL
361422 Mineral Exploration and Evaluation - Stock CL
362422 Mineral Exploration and Evaluation - Acquisition CL
363422 Mineral Exploration and Evaluation - Improvement CL
364422 Mineral Exploration and Evaluation - Transfer CL
361423 Computer software - Stock CL
362423 Computer software - Acquisition CL

ISSUED MAY, 2022 | UPDATED MAY, 2024

69
 REPUBLIC OF UGANDA CHART OF ACCOUNTS


CLEARING ACCOUNTS

363423 Computer software - Improvement CL

364423 Computer software - Transfer CL
361424 Computer databases - Stock CL
362424 Computer databases - Acquisition CL
363424 Computer databases - Improvement CL
364424 Computer databases - Transfer CL
361425 Entertainment, Literary and Artistic Originals - Stock CL
362425 Entertainment, Literary and Artistic Originals - Acquisition CL
363425 Entertainment, Literary and Artistic Originals - Improvement CL
364425 Entertainment, Literary and Artistic Originals - Transfer CL
Intellectual Property Rights CL
361431 Copy Rights and Neighboring Rights - Stock CL
362431 Copy Rights and Neighboring Rights - Acquisition CL
363431 Copy Rights and Neighboring Rights - Improvement CL
364431 Copy Rights and Neighboring Rights - Transfer CL
361432 Patents / Utility Modes - Stock CL
362432 Patents / Utility Modes - Acquisition CL
363432 Patents / Utility Modes - Improvement CL
364432 Patents / Utility Modes - Transfer CL
361433 Trade Secrets - Stock CL
362433 Trade Secrets - Acquisition CL
363433 Trade Secrets - Improvement CL
364433 Trade Secrets - Transfer CL
Good will and marketing assets CL
361441 Goodwill and marketing assets - Stock CL
362441 Goodwill and marketing assets - Acquisition CL
363441 Goodwill and marketing assets - Improvement CL
364441 Goodwill and marketing assets - Transfer CL
361449 Other Intellectual Property products - Stock CL
362449 Other Intellectual Property products - Acquisition CL
363449 Other Intellectual Property products - Improvement CL
364449 Other Intellectual Property products - Transfer CL

ISSUED MAY, 2022 | UPDATED MAY, 2024

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CLEARING ACCOUNTS

36 Valuables CL
3651 Stock/ Value Of Valuables CL
3652 Acquisition of Valuables CL
3653 Improvement of Valuables CL
3654 Transfer of Valuables CL
Valuables CL
365111 National treasures - Stock CL
365211 National treasures - Acquisition CL
365311 National treasures - Improvement CL
365411 National treasures - Transfer CL
36 Non-Produced Assets CL
366 Stock / Value Of Non Produced Assets CL
367 Acquisition Of Non Produced Assets
368 Acquisition through Transfer, Donation, and Merger /De-Merger
Land CL
366111 Land - Stock CL
367111 Land - Acquisition CL
368111 Land - Transfer CL
Mineral and Energy Resources CL
366211 Minerals - Stock CL
367211 Minerals - Acquisition CL
368211 Minerals - Transfer CL
366212 Oil & Natural Gas - Stock CL
367212 Oil & Natural Gas - Acquisition CL
368212 Oil & Natural Gas - Transfer CL
366213 Energy resources - Stock CL
367213 Energy resources - Acquisition CL
368213 Energy resources - Transfer CL
366219 Other Mineral and Energy Resources - Stock CL
367219 Other Mineral and Energy Resources - Acquisition CL
368219 Other Mineral and Energy Resources - Transfer CL
Other Naturally Occurring Assets CL
Non-Cultivated Biological resources CL
366311 Wild Animals - Stock CL
367311 Wild Animals - Acquisition CL
368311 Wild Animals - Transfer CL
366312 Plants - Stock CL
367312 Plants - Acquisition CL
368312 Plants - Transfer CL

ISSUED MAY, 2022 | UPDATED MAY, 2024

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 REPUBLIC OF UGANDA CHART OF ACCOUNTS


CLEARING ACCOUNTS

Water resources CL
366321 Lakes - Stock CL
367321 Lakes - Acquisition CL
368321 Lakes - Transfer CL
366322 Rivers and Streams - Stock CL
367322 Rivers and Streams - Acquisition CL
368322 Rivers and Streams - Transfer CL
366323 Swamps and Wetlands - Stock CL
367323 Swamps and Wetlands - Acquisition CL
368323 Swamps and Wetlands - Transfer CL
366329 Other Water resources - Stock CL
367329 Other Water resources - Acquisition CL
368329 Other Water resources - Transfer CL
Airspace CL
366331 Radio Spectrum - Other Natural Resources - Stock CL
367331 Radio Spectrum - Other Natural Resources - Acquisition CL
368331 Radio Spectrum - Other Natural Resources - Transfer CL
366332 Aviation Airspace - Stock CL
367332 Aviation Airspace - Acquisition CL
368332 Aviation Airspace - Transfer CL
Non-Cultivated Non Biological CL
366346 Mountains and Rocks - Stock CL
367346 Mountains and Rocks - Acquisition CL
368346 Mountains and Rocks - Transfer CL
366349 Other Natural Resources (Not classified elsewhere) - Stock CL
367349 Other Natural Resources (Not classified elsewhere) - Acquisition CL
368349 Other Natural Resources (Not classified elsewhere) - Transfer CL
Intangible assets CL
366401 Marketable operating leases – Contracts, leases and Permits - Stock CL
367401 Marketable operating leases – Contracts, leases and Permits - Acquisition CL
368401 Marketable operating leases – Contracts, leases and Permits - Transfer CL
366402 Permits to use natural resources – Contracts, leases and Permits - Stock CL
367402 Permits to use natural resources – Contracts, leases and Permits - Acquisition CL
368402 Permits to use natural resources – Contracts, leases and Permits - Transfer CL
366403 Permits to undertake specific activities – Contracts, leases and Permits - Stock CL
367403 Permits to undertake specific activities – Contracts, leases and Permits - Acquisition CL
368403 Permits to undertake specific activities – Contracts, leases and Permits - Transfer CL
366405 Entitlement to future goods and services on an exclusive basis - Contracts leases and
Permits - Stock CL

ISSUED MAY, 2022 | UPDATED MAY, 2024

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CLEARING ACCOUNTS

367405 Entitlement to future goods and services on an exclusive basis - Contracts leases and
Permits - Acquisition CL
368405 Entitlement to future goods and services on an exclusive basis - Contracts leases and
Permits - Transfer CL
366406 Goodwill and marketing assets - Stock CL
367406 Goodwill and marketing assets - Acquisition CL
368406 Goodwill and marketing assets - Transfer CL
390000 Clearing Accounts- Other Assets
391001 Clearing Account - Cash Clearing
391002 Clearing Account - Prepayment to Suppliers
391003 Clearing Account - Unapplied Receipts
391004 Clearing Account - Receivables
391005 Clearing Account – Unidentified Receipts
391006 Clearing Account - Materials
391007 Clearing Account – Materials Encumbrance
391008 Clearing Account – Factored Receipts
391999 Bank Intermediary Code
490000 Clearing Accounts- Liabilities
491001 Clearing Account - Trade Creditors
491002 Clearing Account - With-holding Tax Payable
491003 Clearing Account - On Account Receipts
491004 Clearing Account - Inventory AP Accrual Account
491005 Clearing Account - Expense AP Accrual
491006 Clearing Account - Tax Code
491007 Clearing Account - Reserve for Encumbrance
491008 Clearing Account - Retainage

ISSUED MAY, 2022 | UPDATED MAY, 2024

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CONTROL ACCOUNTS

CONTROL ACCOUNTS

These accounts are used by Ministry of Finance, Planning and Economic Development to process
accounting warrants on the system. They are not available to the other CoA users for the day-to-day
operations.

Account Code Description

999987 Project Control Account
999988 Subvention Control Account (Development)
999989 Subvention Control Account (Recurrent)
999990 Domestic Arrears Control Account (Non-Wage)
999991 Domestic Arrears Control Account (Development)
999992 Salary Arrears Control Account
999993 Pension and Gratuity Arrears Control Account
999994 Gratuity Control Account
999995 Pension Control Account
999996 AIA Control Account
999997 Wage Control Account
999998 Development Control Account
999999 Control Account - Recurrent (Non-Wage)

ISSUED MAY, 2022 | UPDATED MAY, 2024

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REVENUE DESCRIPTION

CLASS 1 – REVENUE DESCRIPTION

11 TAXES

1111 Payable by Individuals

111101 Pay as you Earn (PAYE)

This account shall be credited with remittances from employers in respect of deductions from
employees for tax on Salaries, Wages and Allowances.

111102 Rental Income Tax

This account shall be credited with tax on incomes received from individuals, partnerships,
trusts and beneficiaries on rental income earned.

111103 Withholding tax payable by individuals

This account shall be credited with amounts deducted as advance part payments (Withholding
tax) of income tax from individuals.

111104 Presumptive Tax

This account shall be credited with amounts deducted from small business tax payers whose
annual turnover is less than the amount stipulated in the Income Tax Act.
111105 Local Service Tax
This account shall be credited with tax levied on salaries, wages and incomes of all persons in
gainful employment collected by Local Governments.

111106 Individual Income Tax

This account shall be credited with tax levied on incomes of individuals, partnerships and
trusts.

111107 Capital Gains Tax

This account shall be credited with tax levied on the profits / gains from the sale of property
or an investment.

1112 Payable by Corporations and other enterprises

111201 Company Income Tax

Under this account shall be remittances in respect of taxes paid on company profits for current
period. Prior year taxes shall also be credited on this account.

111202 Rental Income Tax

This account shall be credited with tax on incomes received from corporations and other
enterprises on rental income earned.

111203 Withholding tax payable by Corporations and other enterprises

This account shall be credited with amounts deducted as advance part payments of
corporation tax from corporate entities/bodies and other enterprises.

ISSUED MAY, 2022 | UPDATED MAY, 2024

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REVENUE DESCRIPTION

111204 Presumptive Tax

This account shall be credited with amounts deducted from corporations and other enterprises
whose annual turnover is less than the amount stipulated in the Income Tax Act.

111205 Capital Gains Tax

This account shall be credited with tax levied on the profits / gains from the sale of property
or an investment.

1113 Other Taxes on Income, Profits and Capital Gains

This section will cater for other taxes on Income, profits and capital gains. At the moment, such taxes are
not existent hence the code is only for future use when such taxes do exist.

11131 Payable by General Government

11132 Unallocable Taxes on Income, Profits and Capital Gains

112 Taxes on payroll and workforce

This section will cater for taxes on payroll and workforce. At the moment, such taxes are not existent
hence the code is only for future use when such taxes do exist.

113 Taxes on property

Taxes payable on the use, ownership or transfer of wealth.

1131 Recurrent taxes on immovable property

113101 Land fees

This account shall contain receipts in respect of Land premium/lease fee on land. Ground
rates and ground rent payable to Land Board should be coded under 141501.

1132 Recurrent taxes on net wealth

Taxes under this code do not exist in our tax regime at the moment. This code is only for future use when
such taxes do exist.

1133 Estate, inheritance and gift taxes

Taxes under this code do not exist in our tax regime at the moment. This code is only for future use when
such taxes do exist.

1134 Capital Levies.

Taxes under this code do not exist in our tax regime at the moment. This code is only for future use when
such taxes do exist.

1135 Other recurrent taxes on property

Taxes under this code do not exist in our tax regime at the moment. This code is only for future use when
such taxes do exist.

114 Taxes on goods and services

1141 General Taxes on goods and services

ISSUED MAY, 2022 | UPDATED MAY, 2024

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REVENUE DESCRIPTION

114101 VAT paid by Government on Local Goods and Services

This account shall comprise Value added Tax payable by Government on local goods and
services.

114102 VAT paid by Non-Government on Local Goods and Services

This account shall comprise Value added Tax due on local goods and services payable by the
general public.

114103 VAT paid on Petroleum exploration/development/production

This account shall comprise of Value added Tax paid by companies dealing exclusively in
petroleum exploration/development/production.

114104 VAT paid by Government on Imported Goods and Services

This account shall comprise Value added Tax payable by Government on imported goods and
services.

114105 VAT paid by Non- Government on imported Goods and Services

This account shall comprise Value added Tax payable by the general public on imported goods
and services.

11412 Sales Taxes

All general taxes levied at one stage only, whether at manufacturing or production stages or
on wholesale or retail trade.
11413 Turnover and other general taxes on goods and services

11414 Taxes on financial and capital transactions

114141 Financial services

This account shall comprise taxes specifically levied on banking services, taxes on insurance
premiums, mobile money taxes etc.

1142 Excises

114201 Excise duty on Government Imports

This account shall be credited with Excise duty on Government imports.

114202 Excise duty on Non-Government Imports

This account shall be credited with Excise duty on Non-Government imports

114203 Excise duty on Petroleum Exploration, Development and Production

This account shall be credited with Excise duty on products in the petroleum exploration,
development and production value chain

114204 Excise duty on bank fees and charges.

This account shall be credited with Excise duty on bank fees and charges.

114205 Excise duty on Local Goods and Services

This account shall be credited with Excise duty on locally manufactured/produced goods and
services. For Example Over the Top Tax (OTT) among others.

ISSUED MAY, 2022 | UPDATED MAY, 2024

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REVENUE DESCRIPTION

1143 Profits on Fiscal Monopolies

This covers that part of the profits of fiscal monopolies that is transferred to the government.

114301 Central Government Fiscal Monopolies

Under this account, shall be Profits after tax transferred to government from central government
owned public corporations or public quasi-corporations that exercise monopoly powers over
the production or distribution of a particular kind of good or service.

114302 Local Government owned Companies

Under this account, shall be Profits after tax transferred to government from local government
owned public corporations or public quasi-corporations that exercise monopoly powers over
the production or distribution of a particular kind of good or service.

1144 Taxes on specific services

These are levied on payments for specific services such as transportation, insurance, banking,
entertainment, restaurants and advertising.

114401 Taxes on Lotteries and Gaming

This account shall be credited with Taxes levied on lotteries, gaming (casinos) and pool betting.

114402 Taxes on Other games of chance

This account shall be credited with Taxes on other games of chance not included under 114401
above
114403 Local Hotel Tax
This account shall be credited with Taxes levied and paid by room occupants of a hotel per
room per night. It is levied and collected by the hotel owners / management.

114419 Other taxes on specific services.

This account shall be credited with other Taxes levied on specific services not listed above.

1145 Taxes on use of goods and on permission to use goods or perform activities.

11451 Motor Vehicle Taxes

This includes taxes on the use of motor vehicles or permission to use motor vehicles. This
doesn’t include taxes on motor vehicles as a property.

114511 Motor vehicle Road Licenses

Under this account, shall be receipts in respect of Motor vehicle road licenses (for all types and
categories of automobiles e.g. trucks, saloon cars, buses etc).

114512 Motor Vehicle Registration fees

Under this account shall be receipts in respect of Registration fees for all types of vehicles new
and used, saloons, estates, mini-buses, buses, pick-ups, trucks, PMO’s, PSV’s, trailers, tractors,
graders, rollers. Included here shall also be the cost of duplicate registration books, new and
duplicate number plates for the above.

114513 Motor Vehicle related Application Fees.

This account shall be posted with application fees for PSVs, special hires and vehicle rentals.

ISSUED MAY, 2022 | UPDATED MAY, 2024

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REVENUE DESCRIPTION

114514 Other Vehicle Fees and Licenses

This account shall contain alteration of vehicle outlook/particulars fees, transfer fees, search
fees, dealer vehicle licenses, OTV licenses, vehicle inspection fees, document certification fees,
and any other vehicle fees and licenses not covered above.

11452 Other Taxes on use of goods and on permission to use goods or perform activities

114521 Environmental Levies

This account shall be credited with taxes levied on pollution or emission or discharge into the
environment of noxious gases, liquids or other harmful substances.

114522 Road licenses and registration fees for other transport equipment
Under this account, shall be receipts in respect of transport equipment other than Motor
vehicles road licenses and registration fees. e.g. motor cycles, bicycles and tricycles etc.
Included here shall also be the cost of duplicate registration books, new and duplicate number
plates for the above.

114523 Business Licenses

This account shall comprise receipts in respect of trading licenses to operate/conduct
commercial and business services e.g. professional offices, shops, businesses, etc.

114524 Liquor licenses

This account shall be posted with licenses proceeds for the dealership in alcoholic and related
beverages like beer, spirits, wines, etc.

114525 Guns and Explosives Fees

This account shall be credited with proceeds in respect of fees or other charges levied on
ownership of guns, pistols, and other firearms. Rental fees shall be recognized under item
141503-Rentals for guns and explosives

114526 Other licenses

This account shall be credited with proceeds in respect of fees on the issue of licenses other
than those mentioned above. It is only in cases where a particular item cannot be identified
with the above codes that this code should be used.

114527 Stamp duty

This account shall be credited with duties paid on any document that confers any right or
liability upon being created, transferred, limited, extended, extinguished or recorded.

114528 Signature bonus

This account shall be credited with a onetime fee for the assignment and securing of a license
for exploration or production paid by the contractor / Licensee.

1146 Other taxes on goods and services

This section is available to cater for other taxes on goods and services other than those
included in the above sections. None of these has been identified as of now.

ISSUED MAY, 2022 | UPDATED MAY, 2024

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REVENUE DESCRIPTION

115 Taxes on International Trade and Transactions

1151 Customs and other import duties

115101 Import Duties

This account shall comprise duties on all goods and services entering the country

115102 Infrastructure Levy

Levy charged on all imports from outside East Africa at 1.5% of customs value dedicated to
support critical Infrastructure development.

1152 Taxes on Exports

115201 Export Duties

This account shall comprise duties on all goods and services leaving the country. Included
under this code shall also be customs duties and export commission on goods and services
leaving the country.

1153 Profits of export or import monopolies

1154 Exchange profits

1155 Exchange taxes

1156 Other taxes on international trade and transactions

116 Other taxes

1161 Other taxes payable solely by business

116101 Miscellaneous and Unidentified taxes

This account shall be posted with tax collections payable solely by business that cannot be
classified under the above specified tax codes.

1162 Other taxes payable by other than business or unidentifiable

116201 Miscellaneous and Unidentified taxes

This account shall be posted with tax collections payable by other than business that cannot
be classified under the above specified tax codes.

12 SOCIAL CONTRIBUTIONS
This account shall contain actual or imputed receipts from either employers on behalf of their employees
or from employees, self-employed, or non-employed persons on their own behalf that secure entitlement
to social benefits for the contributors, their dependants, or their survivors.

121 Social Security Contributions

1211 Employee Contributions

ISSUED MAY, 2022 | UPDATED MAY, 2024

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REVENUE DESCRIPTION

1212 Employer Contributions

1213 Self -employed or unemployed contributions

1214 Unallocable contributions

122 Other Social Contributions

1221 Employee Contributions

1222 Employer Contributions

1223 Imputed Contributions

13 GRANTS
In general, Grants are transfers receivable by Government units from other resident or non-resident
Government units or international organizations that do not meet the definition of a tax, subsidy or
social contribution.

131 From foreign Governments

1311 Current

131101 Donor Funds - Foreign Governments

This account shall include contributions (other than loans) from one government unit to
another government unit for purposes of current expenses and not linked to or conditional to
the acquisition of assets by the recipient.

1312 Capital

131201 Donor Funds - Foreign Governments

This account shall comprise contributions (other than loans) from one government unit to
another government unit for purposes of acquiring assets by the recipient and may consist
of a transfer of cash that the recipient is expected or required to use to acquire an asset or
assets (other than inventories), the transfer of an asset (other than inventories and cash), the
cancellation of a liability by mutual agreement.

132 From International Organisations

1321 Current

132101 Grants from multi-lateral development partners

This account shall comprise current transfer receivable by government units from multi-lateral
development partners that don’t meet the definition of a tax, subsidy or a social contribution.

132102 Grants from bilateral development partners

This account shall comprise current transfer receivable by government units from bilateral
development partners that don’t meet the definition of a tax, subsidy or a social contribution.

ISSUED MAY, 2022 | UPDATED MAY, 2024

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REVENUE DESCRIPTION

1322 Capital

132201 Grants from multi-lateral development partners

This account shall comprise capital transfer receivable by government units from multi-lateral
development partners that don’t meet the definition of a tax, subsidy or a social contribution.

132202 Grants from bilateral development partners

This account shall comprise capital transfer receivable by government units from bilateral
development partners that don’t meet the definition of a tax, subsidy or a social contribution.

133 From Other general government units (Domestic Government Transfers)

1331 Government Grants

133101 Transfers Received by MALGS from Treasury
This account shall contain grants received by Government units [ministries, Local Government,
agencies and projects] from Treasury ( Central Government).

133102 Transfers Received from Other Government Units

This account shall be posted with transfers received by Government units for recurrent
activities. These will be received from Government units other than the Treasury.

133103 Transfers Received by Treasury from MALGs

This account shall be posted with transfers received by Treasury from Government units. To
comprise both NTR and unspent balances transferred to Treasury.

133104 Transfers Received from Other Funds

This account shall be posted with transfers received by one Fund from another Fund(s). To
comprise all funds received from another Fund i.e. UCF, Petroleum Fund and Contingency
Fund.

1332 Local Government specific Grants

133201 District Unconditional Grant- Non Wage

This account shall record transfers received by District Local Governments from Central
Government to cater for district unconditional grant- Non wage.

133202 Urban Unconditional Grant - Non-Wage

This account shall record transfers received by Urban Local Governments (Cities and Municipal
Councils) from Central Government to cater for urban unconditional grant- Non wage.

133203 District Discretionary Development Equalization Grant

This account shall record transfers received by selected District Local Governments from
Central Government to cater for poor performance.

133204 Urban Unconditional Grant (Wage)

This account shall record transfers received by Urban Local Governments (Cities and Municipal
Councils) from Central Government to cater for urban unconditional grant- wage.

ISSUED MAY, 2022 | UPDATED MAY, 2024

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REVENUE DESCRIPTION

133205 District Unconditional Grant (Wage)

This account shall record transfers received by District Local Governments from Central
Government to cater for district unconditional grant- wage.

133206 Urban Discretionary Development Equalization Grant

This account shall record transfers received by select Urban Local Governments (Cities and
Municipal Councils) from Central Government aimed at increasing performance of the selected
entities.

133207 Sector Conditional Grant (Wage)

This account shall record transfers received by District Local Governments, Cities and Municipal
Councils from Central Government to cater for Sector Conditional Grant (Wage)

133208 Sector Conditional Grant (Non-Wage)

This account shall record transfers received by District Local Governments, Cities and Municipal
Councils from Central Government to cater for Sector Conditional Grant (Non-Wage)

133209 Support Services Conditional Grant (Non-Wage)

This account shall record transfers received by District Local Governments, Cities and
Municipal Councils from Central Government to cater for Support Services Conditional Grant
(Non-Wage).

133210 Sector Development Grant

This account shall record transfers received by District Local Governments, Cities and Municipal
Councils from Central Government to cater for the Sector Development Grant.

133211 Transitional Development Grant

This account shall record transfers received by District Local Governments, Cities and Municipal
Councils from Central Government to cater for the Transitional Development Grant.

133212 Transfers Received from Other Government Units

This account shall record transfers received by District Local Governments, Cities and Municipal
Councils from other Government Units.

14 OTHER REVENUE NON – TAX REVENUES

141. Property income

1411 Interest

14111 From non-residents

141111 Interest from private entities

This account shall contain Interest earned on financial assets other than shares, loans and
accounts receivable from non-resident private entities. E.g. interest on bank accounts,
deposits, and other operational accounts held by private entities.

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14112 From residents other than General Government

141121 Interest from private entities

This account shall contain Interest earned on financial assets other than shares, loans and
accounts receivable from resident private entities other than General Government. E.g. interest
on bank accounts, deposits, and other operational accounts held by resident private entities.

141122 Interest on loans issued

This account shall contain interest earned on loans issued by government e.g. interest on
loans to private individuals and organisations.

14113 From other General Government units141131 Interest from other government units
This account shall contain Interest earned from dealings with other Government units.
Whereas it is a revenue to one unit, it will be an expense to the other Government unit. On
consolidation, this interest will cancel with the interest expense reflected on code 243001.

1412. Dividends

14121 From Non residents

141211 Dividends
This account shall be posted with receipts in respect of distributed profits of foreign
corporations/entities in which government units have shareholdings or ownership.

14122 From residents

141221 Dividends
This account shall be posted with receipts in respect of distributed profits of resident
corporations/entities in which government units have shareholdings or ownership.

1413 Withdrawals of income from quasi-corporations

1414 Property income from investment income disbursements.

1415 Rent and Rates

141501 Rent & Rates - Non-Produced Assets- from private entities

This account shall be used to capture all rentals and rates arising out of hire of naturally
occurring assets to Non-Government entities e.g. rent for use of government forests for
lumbering etc.

141502 Mineral Royalties

This account will include proceeds from the sale of rights to third parties to access future
economic benefits from minerals. e.g. sale of rights to mine gold, copper and sand among
others.

141503 Petroleum Royalties

This account will include proceeds from the sale of rights to third parties to access future
economic benefits from oil and gas resources.

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REVENUE DESCRIPTION

141504 Other Royalties

This account will include proceeds from the sale of rights to third parties to access future economic
benefits from other economic activities other than mineral and petroleum exploitation. Such
other economic activities include; intellectual property asset commercialization, e.g. franchise,
sale of patents and copyrights.

141541 Rent & Rates - Non-Produced Assets – from Govt units

This account shall be used to capture all rentals and rates arising out of hire of naturally
occurring assets from Government entities e.g. rent for use of government natural forests for
lumbering etc. Whereas it is a revenue to one unit, it will be an expense to the other unit.

1416 Reinvested earnings from foreign direct investments

Other income received when government units place financial assets and/or non-produced assets at
the disposal of other units.

1421 Sale by market establishments

14211 From Private Entities

142111 Rent & Rates - Produced Assets

This account shall contain receipts in respect of Income from lease/hire of residential and
non-residential buildings, plants, vehicles, canteens rent, accommodation charges, hire of
stadiums and parks, rent of state lodges and staff houses, letting of council hall, letting of
offices and institutional housing rent received from private entities. This account shall also
comprise rates and charges for use of produced government assets received from private
entities.

142112 Rentals-Guns and other explosives

This account shall be credited with proceeds in respect of fees or other charges for the hire of
guns, pistols, and other firearms.

142113 Utilities
This account shall comprise income from provision of utility services such as water, electricity,
gas, other fuels, received from entities that are not Government units etc.

142114 Sale of publications

This account will be credited with proceeds from the sale of in-house publications to non –
Government units including books, newspapers, photos, magazines, treasury forms, record
books and any other publications by government units. For sale of bid documents, use code
142119 for private entities and code 142154 for other government units.

142115 Sale of drugs

This account shall comprise proceeds from the sale of pharmaceuticals, veterinary drugs,
herbicides and related drugs to non-Government units.

142116 Sale of petroleum products

This account shall be credited with proceeds from the sale of petroleum products to non-
Government units, including aviation fuel, diesel, paraffin, motor oils and others.

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142117 Sale of Feasibility studies and Research Works

This account shall be credited with proceeds from the sale of feasibility studies, geo-physical
maps and other research materials. Included here will also be the sale of Research &
Development products including sale of data.

142118 Sale of mineral and mineral products

This account shall be credited with proceeds from the sale of minerals and mineral products
e.g.

142119 Sale of bid documents

This account will be credited with proceeds from the sale of bid documents to potential
suppliers of goods and services. Sales of any other publication should be coded under 142114.

142120 Sale of Agricultural products and services

This account will be credited with proceeds from the sale of agricultural products and services.
E.g. advisory services, animals, seedlings and timber among others.

142121 Sale of ICT Services

This account will be credited with proceeds from the provision of ICT Services E.g. sale of
internet data bundles.

142122 Sale of Medical Services

This account will be credited with proceeds from the provision of medical and consultancy
services e.g. medical and laboratory tests.

142149 Sale of Other produced assets.

This account will be credited with proceeds from sale of goods and services not listed above.

14215 From Government Units

142151 Rent & Rates - Produced Assets

This account shall contain receipts in respect of Income from lease/hire of residential and
non-residential buildings, plants, vehicles, canteens rent, accommodation charges, hire of
stadiums and parks, rent of state lodges and staff houses, letting of council hall, letting of
offices and institutional housing rent received from Government units. This account shall also
comprise rates and charges for use of produced government assets received from Government
units.

142152 Rentals-Guns and other explosives

This account shall be credited with proceeds in respect of fees or other charges for the hire of
guns, pistols, and other firearms.

142153 Utilities
This account shall comprise income from provision of utility services such as water, electricity,
gas, other fuels, received from Government units etc.

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142154 Sale of publications

This account will be credited with proceeds from the sale of in-house publications to
Government units including books, newspapers, photos, magazines, treasury forms, record
books and any other publications by government units. For sale of bid documents, use code
142119 for private entities and code 142128 for other Government units.

142155 Sale of drugs

This account shall comprise proceeds from the sale of pharmaceuticals, veterinary drugs,
herbicides and related drugs to Government units.

142156 Sale of petroleum products

This account shall be credited with proceeds from the sale of petroleum products to
Government units, including aviation fuel, diesel, paraffin, motor oils and others.

142157 Sale of Feasibility studies and Research Works

This account shall be credited with proceeds from the sale of feasibility studies, geo-physical
maps and other research materials. Included here will also be the sale of Research &
Development products including sale of data.

142158 Sale of mineral and mineral products

This account shall be credited with proceeds from the sale of minerals and mineral products
e.g.

142159 Sale of bid documents

This account will be credited with proceeds from the sale of bid documents to potential
suppliers of goods and services. Sales of any other publication should be coded under 142114.

142160 Sale of Agricultural products and services

This account will be credited with proceeds from the sale of agricultural products and services.
E.g. advisory services, animals, seedlings and timber among others.

142161 Sale of ICT Services

This account will be credited with proceeds from the provision of ICT Services E.g. sale of
internet data bundles.

142162 Sale of Medical Services

This account will be credited with proceeds from the provision of medical and consultancy
services e.g. medical and laboratory tests.

142179 Sale of Other produced assets.

This account will be credited with proceeds from sale of goods and services not listed above.

1422 Administrative Fees & Licenses (User Fees, Charges & Permits)

142201 Vehicle Parking Fees

This account will be posted with receipts from automobiles to access parking facilities for
example taxi parks, Lorry parks, bus parks etc. Fees and charges earned from parking of
automobiles on streets shall also be recorded under this code.

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142202 Other Fees

This account will be credited with proceeds from street parking and city congestion fees
among others.

142203 Passport Fees

This account shall comprise receipts in respect of passport application, issuance and renewal
fees.

142204 Visa Fees

This account shall comprise receipts in respect of visa application and/or issuance fees.

142205 Work Permit Fees

This account shall comprise receipts in respect of issuance and renewal of work permits.

142206 Other Migration Permits (Excl visa, passport and work permits)
This account will include receipt of other migration fees other than visas, passports and
work permits. Examples include; emergency travel documents and other temporary travel
documents.

142207 Refuse collection charges/Public convenience

This account shall contain cesspool emptier fees, public convenience fees, and refuse
collection fees.

142208 Property related Duties/Fees

This account will include receipts in respect of; administrator of estates fees, land premium,
land survey, building permits survey, students’ fees, transfer fees, land fees, and sketch plan.

142209 Advertisements/Bill Boards

This account will be posted with billboard placements in and around towns/cities, and
advertising income from television, radio and newspapers.

142210 Animal & Crop Husbandry related Levies

This account will contain receipts from cattle branding, movement of livestock permits,
quarantine charges, slaughter fees, crop husbandry and the like.

142211 Registration Fees for Documents and Businesses

This account will comprise fees for registration of businesses and issuance of documents.
Documents include birth certificates, death certificates, marriage certificates, company
registration, document alteration fees, copy rights, trademarks and patents any certifications
will be catered for under 142223.

142212 Educational/Instruction related levies

This account will contain receipts from the Registration of schools, driving school operations,
admission fees and tuition fees in government institutions such as the private sponsorship
schemes in tertiary institutions and the cost sharing in institutions.

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142213 Driving permits

This account will be posted with proceeds from driving test fees, form fees, fees for provisional
driving permits, fees for replacements of driving permits, fees for new and duplicate driving
permits, and renewals of driving permits. NOTE that fines arising out of evasion of driving
permit duties should be captured under 143201.

142214 Other Permits

This account will be charged with fees from issuance of permits other than driving, migration
and work permits e.g. wetland user permits, animal tracking permits and sport hunting and
fishing permits among others.

142215 Agency Fees

This account shall contain agency fees, valuations, agents’ fees and tender fees.

142216 Inspection Fees

Posted on this account shall be proceeds from inspections including inspection of livestock,
public health licenses and laboratory water quality test fees, etc. Vehicle inspection fees
should be captured under 114514

142217 Market /Gate Charges

This account is to contain receipts in respect of market gate charges, market fees and other
related charges.

142218 Tax Tribunal – Court Charges and Fees

This account shall be used to capture fees collected by tribunals and commissions of inquiry
in the course of performance of their duties as charges and fees for filing cases and fines paid
by guilty parties.

142219 Court Filing Fees

This account will capture all fees and charges for filing cases in courts of law.

142220 Fees from Appeals

This account will contain income from fees in respect of appeals of all nature.

142221 Other court Fees

This account shall contain other court fees not included elsewhere.

142222 Issuance of identification documents

This account shall contain other fees for issuance, replacement, alteration and renewal of
identification documents.

142223 Document certification fees

This account shall contain fees in respect of certifying documents including education,
marriage, birth and death certificates, articles and memorandums of association.

142224 Nomination Fees

This account shall contain fees paid by individuals vying for political offices. e.g. Presidential,
Members of Parliament among others.

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142225 Other License fees

This account shall contain other license fees other than those catered for above e.g. Pollution
management licence fees, waste management licence fees, environmental practitioner licence
fees among others.

142226 National Park Fees

This account shall contain fees charged to have access to national parks and wildlife centre
activities. e.g. park entry fees, animal tracking fees and other related costs. All permits relating
to wildlife activities should be coded under 142214

1423 Incidental sales by non-market establishments142301 Sale of produced Government

Properties/Assets
Income received from disposal of produced/constructed government properties/assets,
proceeds from liquidated enterprises, sale of custodian board properties, sale of government
stores, sale of houses, sale of scrap and sale of vehicles and plants. This code should only be
used if the sold property has not already been captured in the assets for the entity. In case
it already exists in the assets, then the transaction is simply transformation of the asset to
cash where the difference between the selling price and asset value will be a profit/(loss) on
disposal.

142302 Sale of non-produced Government Properties/assets

Income received from disposal of non-produced/constructed government properties/assets
such as land, forests, water and mineral deposits. This code should only be used if the sold
property has not already been captured in the assets for the entity. In case it already exists
in the assets, then the transaction is simply transformation of the asset to cash where the
difference between the selling price and asset value will be a profit/(loss) on disposal.

142303 Discovery Bonus

This account shall be credited with payments made upfront to government by petroleum
exploring companies in the event that discoveries are made.

142304 Production Bonus

This account shall be credited with payments made to government by petroleum exploring
companies once an agreement is signed for the right to start production.

1424 Imputed sales of goods & services

143 Fines, Penalties and Forfeits

1431 Court Fines and Penalties

143101 Court Fines and penalties - private

This shall include income raised through court bails and income from court rulings requiring
guilty parties (which are not Government units) to make payments as part of the fines for
offences committed.

143161 Court fines and Penalties – from other government units

This shall include income raised through court bails and income from court rulings requiring
guilty parties (Government units) to make payments as part of the fines for offences committed.

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1432 Other Fines and Penalties

143201 Other fines and penalties – private entities

This account will be used to record proceeds from tax default charges and fines from private
entities e.g. surcharges of graduated tax, surcharge on income tax, surcharge on corporation
tax, etc.

143261 Other fines and Penalties – from other government units

This account will be used to record proceeds from tax default charges and fines from
Government units

144 Transfers not elsewhere classified

Gifts and voluntary donations from individuals, private Non-Profit institutions, Non-Governmental
foundations, corporations and any other source other than government and international organisations.

1441 Current transfers not elsewhere classified

14411 Subsidies

14412 Other current transfers not elsewhere classified

144121 Donations from Private entities

This account shall be used to account for contributions of food items, blankets, medical
supplies and other relief supplies of recurrent nature to Government from private entities.

144122 Donations from Individuals

This account shall be used to account for contributions of food items, blankets, medical
supplies and other relief supplies of recurrent nature to Government from individuals.

144123 Debt write off

This account shall be used for income from non – cash waivers of debt.

144124 Compensation received by government

This account shall be used to recognize receipts from insurance, individual and entity claims
for loss of property of a recurrent nature.

144125 Proceeds from Mergers/ Demergers

This account shall be used to recognize proceeds from mergers/demerger of entities of a
recurrent nature.

144149 Miscellaneous receipts/income

This account shall be used for income from sources not listed above

1442 Capital transfers not elsewhere classified

14421 Other Capital transfers not elsewhere classified

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REVENUE DESCRIPTION

144211 Donations from Private entities

This account shall be used to account for contributions of food items, blankets, medical
supplies and other relief supplies of capital nature to Government from private entities.

144212 Donations from Individuals

This account shall be used to account for contributions of food items, blankets, medical
supplies and other relief supplies of capital nature to Government from individuals.

144213 Compensation received by government

This account shall be used to recognize receipts from insurance, individual and entity claims
for loss of property of a capital nature.

144214 Proceeds from Mergers/ Demergers

This account shall be used to recognize proceeds from mergers/demerger of entities of a
capital nature.

145 Premiums, fees and claims receivable related to nonlife insurance and standardized
guarantee schemes

1451 Premiums, fees and current claims receivable

14511 Premiums receivable

14512 Fees receivable for standardized guarantee schemes

14513 Current claims receivable

1452 Capital claims receivable

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EXPENDITURE DESCRIPTION

CLASS 2 – EXPENSES DESCRIPTION

21 COMPENSATION OF EMPLOYEES

2111 Wages and Salaries

211101 General Staff Salaries

This account shall include Salaries of all personnel regardless of designation, level or duration
of employment as long as their remuneration qualifies to be part of the Wage Bill. This will
include staff engaged in managing, coordinating and supervising the work of others as well as
those engaged in clerical duties and those engaged in duties/activities of a manual nature. A
few examples include Ministers, Permanent Secretaries, Heads of Agencies and other bodies in
similar categories, Heads of Directorates (including heads of Departments, Divisions, Sections,
etc.,), Chief Administrative Officers, etc. In the lower levels will be accounts clerks, general
clerks, secretaries, typists, drivers, cleaners, etc.
End of Month Staff Salaries shall include all allowances paid in the form of consolidated
salaries.

211102 Contract Staff Salaries

This account shall include Salaries of personnel on contract (not permanent and pensionable).
Included shall also be the salaries of local staff at Uganda missions/embassies abroad.

211103 Statutory salaries

Charged to this account shall be statutory salaries e.g. The president’s salary, Auditor General’s
salary, Mayors, LCV Chairpersons, etc.

211104 Employee Gratuity

This account shall be charged with gratuity to serving employees. Gratuity for retired/former
employees should be charged under 273105

211105 Ex-Gratia for Political leaders

Charged to this account shall be benefits other than pensions and gratuity for serving Public
Officers. E.g. Councilors

211106 Allowances (Incl. Casuals, Temporary)

Charged to this account shall be Lump sum cash payments (not aggregated as part of General
Staff Salaries (211101 or 211102 above) for Overtime, Honoraria, Bonuses, sitting allowance,
Duty & Responsibility, Leave, Housing, welfare & entertainment Allowances. Charged to this
account shall also include the Foreign Service (FSA) and Education allowances for officers
serving in Uganda Embassies/High Commissions/ Consulates abroad Apart from honoraria,
allowances to be captured under this code include those allowances that are of a regular
period (e.g. monthly entitlements, payments to Casual and Temporary Laborers. Allowances
of irregular nature shall be charged to the relevant expenditure items. e.g. per diem for travel
abroad, will be charged under the travel abroad item (227002).

211107 Boards, Committees and Council Allowances

Charged to this account shall be allowances related to boards, committees and councils.
Examples include; retainer allowances, sitting allowance, etc.

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211108 Legislative Emoluments

This code shall be charged with expense relating to emoluments due to members of Parliament.
These include Mileage, town running, housing, constituency facilitation and other related
expenses. The expenses charged to this code shall exclude allowances to staff of Parliament
which shall be charged under 211106: Allowances (inc. casuals, temporary, sitting allowances).

2112 Wages and salaries – in kind

2120 Social Contributions

2121 Employers’ Social Contributions-Actual

212101 Social Security Contributions - Actual

This account shall record the employer’s portion of Social security contributions paid directly
to a Social Security Scheme on behalf of its employees’ welfare. Examples are old age security
payments, unemployment benefits, disability protection, pension payments gratuities, etc.

212102 Medical expenses (Employees)

This account shall be charged with expenses incurred on drugs and other medical supplies
purchased by staff either on an individual or group basis from local chemists/pharmacies
or hospitals and clinics. Included here too shall be the cost of medical treatment and
hospitalization including surgical operation. Included here too, shall be contributions for staff
in respect of a medical insurance scheme. This will cover expenditures incurred within the
country and abroad. If similar costs are incurred for the benefit of any person who is not a
MALG member of staff, they should not be coded to this account but rather to 273101.

212103 Incapacity benefits

Payments/benefits paid directly to staff or their dependants incapacitated through injury,
prolonged sickness. Funeral and burial expenses e.g. cost of coffin, transportation of body to
burial place, cost of transporting mourners, etc. will be catered for under the 273102.

2122 Employer’s Social Contributions-Imputed

212201 Social Security Contributions

Where there is no social security scheme and the employer pays the various benefits directly
to the employee at the agreed time, the monthly equivalent of such payments prior to the date
of payment, shall be charged on this account (and not on account 212101).

22 USE OF GOODS AND SERVICES

2210 General Use of goods and services

221001 Advertising and Public Relations

Radio/TV/Newspaper/Newsletters/ etc. advertisements designed to promote a unit or a
particular program being undertaken by the unit (for sensitization purposes) provided such
program does not have its own budget. Examples of expenses charged to this account include
public awareness and sensitizations on environment, health,security etc. Advertisement
expenses relating to recruitment shall be charged to account 221004 while that relating to
Workshops shall be charged to account 221002.

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EXPENDITURE DESCRIPTION

221002 Workshops, Meetings and Seminars

This account shall be charged with costs incurred at Workshops, meetings and/or Seminars.
The costs included will be those incurred as a direct result of such workshops/Seminars, like
stationery, charts, handouts or brochures, photocopying, hire of venue, hire of projectors/
LSDs, transport for participants and resource personnel, banquets, meals, per diems and any
other costs incidental to the workshop, meetings and seminars. The Workshops, Meetings
and Seminars can be anything from Sensitization to instructional meetings, competitions,
exhibitions. This code shall be used only by the organizers of the workshops, meetings and
seminars while participants from other entities will charge the respective expenditure code for
example training, travel inland (227001) or abroad (227002).

221003 Staff Training

This account shall be used whenever a distinct course is identified (as opposed to sensitisation
(a/c 221002) or routine meetings and the costs included shall be those in respect of specialized
training programs, whether on a group or individual basis, including registration fees, cost of
materials and related scholastic materials, travel expenses, and other related expenses.

221004 Recruitment expenses

Costs to be charged on this account shall be those in respect of placing advertisements for
positions to be filled, cost of stationery, communications (telecomm and postage/courier)
expenses, interview panel expenses and other incidental costs. Included here too, will be
the relocation costs to the new place of work e.g. transportation, packaging and storage of
personal effects, and the transportation of staff and their families (both within the country
and/or from abroad).

221005 Official Ceremonies and State Functions

This account will be charged with costs incurred while hosting official functions e.g. state
functions (independence and other public holiday celebrations), graduation ceremonies and
any other related costs.

221006 Commissions and related charges

This account shall be associated with costs incurred to cater for commissions and other charges
payable to third parties for services rendered. E.g. The commissions paid to auctioneers, debt
collectors, whistleblowers or any other identified commissions.

221007 Books, Periodicals & Newspapers

Charged under this account, shall be subscriptions or payments for Periodicals, newspapers,
and books supplied on a periodical and regular basis. Books such as record books, magazines
and other books of daily use e.g. Record books, ledgers, registers, etc should be captured
under 221011.

221008 Information and Communication Technology Supplies.

This account shall be charged with the cost of Computer accessories including toner, memory
sticks, extra drives, back-up tapes. This account shall also be charged with the recurrent costs
of information and communications technology, LAN maintenance and other related costs.

221009 Welfare and Entertainment

This account shall be charged with expenses in connection with the provision of Entertainment,
whether inland or abroad. Entertainment can be anything from a simple provision of soft drinks
to large international banquets provided that they are given in their own right, i.e. not under

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EXPENDITURE DESCRIPTION

an item with its own budget line e.g. A Workshop or a Meeting etc. Entertainment provided at
Workshops or scheduled meetings shall be charged as part of those activities. Also included
here shall be costs relating to recreation activities such as sports, tourism, music, dance and
drama among others.

221010 Special Meals and Drinks

This item will embrace special meals and drinks necessitated by exceptional working
conditions and meals provided to servicemen (e.g. the Military during combat operations) or
others on active duty.

221011 Printing, Stationery, Photocopying and Binding

Expenses charged under this account shall be supplies used as record books, binders,
forms, printing and printing supplies, letterheads, envelopes, paper (writing, photocopying,
duplicating, etc), business cards, inks, pens, pencils, typewriter and adding machine ribbons,
rubber stamps, staples, office pins, markers, etc. Also included here will be the cost of document
production and binding into hard copies.

221012 Small Office Equipment

Under this account shall be included small equipment, which though not consumables but
cannot qualify to be classified as fixed assets. Examples include things like kettles, spoons,
forks, calculators, stapling machines, pen-holders, punches, paper trays, pin and staple
holders, type writer etc.

221013 Bad Debts

This account shall contain accounts receivable devoid of recovery (Unrecoverable debts).

221014 Bank Charges and other bank related costs

This account shall be charged with costs associated with the operation of bank accounts such
as EFT charges, BBS Token Charges, Internet banking charges, bank statement charges, ledger
fees, Cheque book charges, over-draft fees, cost of transferring money, etc.

221015 Financial and related losses

This account shall be charged with costs associated with loss of funds due to acts like cash
shortages due to pilferage, thefts, or normal losses, etc.).

221016 Systems Recurrent costs

For budgeting purposes, this account shall be charged with costs directly and distinctly
related to the maintenance and running the IFMS computerised system, Program Based
Budgeting System(PBS), Navision, Human Capital Management (HCM), Electronic Government
Procurement(EGP),Integrated Bank of Projects, PROCAMIS systems among others. Included
here will be costs in respect of equipment maintenance, software upgrades and certain
administrative costs.

221017 Membership dues and Subscription fees

This account shall be associated with costs incurred to cater for membership and subscription
fees to professional or other bodies both for Staff and Government units where membership to
such bodies is of general importance for Government via improvement of service delivery by
its staff and enables access to benefits offered by such bodies that it may subscribe to.

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EXPENDITURE DESCRIPTION

221018 Exchange losses/gains

This account shall be associated with holding/translation losses/ gains arising from variations
in exchange rates for transactions denominated in foreign currencies. The gains arising from
exchange rate variations should be credited to this account whereas the losses should be
debited to the same account.

221019 Discounts allowed

Under this code shall be all discounts that a MALG allows to its customers. If services are
offered at lower than their actual price then the difference should be debited to this account.

221020 Litigation and related expenses.

This account shall be used to cater for prosecution case management expenses. Such
expenses include court appearance expenses, prosecution led investigation expenses, witness
management expenses, witness protection and victim’s support expenses.

2220 Communications

222001 Information and Communication Technology Services

This account shall be charged with the cost and related costs of telephones whether fixed or
Mobile lines, airtime, data, telegraphs, Faxes, Email, Internet and Web hosting services among
others. The related costs include connection cables and telephone installation costs among
others. Large switchboards shall not be included here. These shall be included under account
311222 Heavy ICT Hardware.

222002 Postage and Courier

This account shall be charged with the cost of postage, stamped envelopes, postal registry
and money order fees, postage meter impression and parcels delivered by post or courier.

2230 Utility and Property Expenses

223001 Property Management Expenses

This account will be charged with costs of Waste garbage disposal, pest control, fumigation,
etc. Included under this code will be the costs relating to cleaning and sanitation of property.

223002 Property Rates

This account is to be debited with payments made to local authorities as assessments in
respect of Property occupied by a government unit buildings, Plant, Equipment, Machinery,
etc.

223003 Rent - Produced Assets – to private entities

This account is to be used to record Rent for produced assets received from Non-government
units buildings (incl. Barracks and other accommodation facilities), Plant, Equipment,
Machinery, etc. Charged here too, real estate taxes paid on leased premises as part of the lease
agreement, and commissions paid to real estate agents for negotiating leases and sub-letting
rented property.

223004 Guard and Security Services

This account shall be charged with payments in respect of security and guarding of government
units’ properties (empty or occupied),government personnel, installations and equipment.

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223005 Electricity
This account will be for the cost of Electricity consumed.

223006 Water
This account will include cost of metered Water utilised other than bottled drinking water
(which will be treated like a beverage).
223007 Other Utilities
Cost of other utility services will include firewood, charcoal, fuels, gas, etc.

223901 Rent – (Produced Assets) to other govt. units

This account is to be used to record Rent for produced assets received from Government units
buildings (incl. Barracks and other accommodation facilities) Plant, Equipment, Machinery,
etc. Charged here too, real estate taxes paid on leased premises as part of the lease agreement,
and commissions paid to real estate agents for negotiating leases and sub-letting rented
property

224 Supplies and Services

224001 Medical Supplies and Services

This account is to be charged with the cost of consumable Medical and related supplies given
out to the final user i.e. to the patient. e.g. sanitizers, face masks, medical gloves etc. Note that
costs incurred to acquire these drugs and supplies in bulk for future use, are not debited to this
account but rather to 321111 Materials and Supplies. It is when these drugs and supplies are
issued to the final users that this account will be debited and 321111 credited.

224002 Veterinary supplies and services

This account is to be charged with the cost of consumable veterinary supplies and services
given out to animals. e.g. Animal drugs and pest control drugs among others. Note that costs
incurred to acquire these drugs and supplies in bulk for future use, are not debited to this
account but rather to 321111 Materials and Supplies. It is when these veterinary drugs and
supplies are issued to the final users that this account will be debited and 321111 credited.

224003 Agricultural supplies and services

This account is to be charged with the cost of consumable agricultural (plants) drugs, inputs
required for agricultural production e.g. fertilizers and related supplies given out to the final
user i.e. to the farmer. Note that costs incurred to acquire these supplies in bulk for future use,
are not debited to this account but rather to 321111 Materials and Supplies. It is when these
supplies are issued to the final users that this account will be debited and 321111 credited.

224004 Beddings, Clothing, Footwear and related services

This account is to be charged with the cost incurred in acquiring beddings, clothing (uniforms,
gowns, wigs and warm clothing), footwear and related services. Note that costs incurred to
acquire these supplies in bulk for future use, are not debited to this account but rather to
321111 Materials and Supplies. It is when these supplies are issued to the final users that this
account will be debited and 321111 credited.

224005 Laboratory supplies & services

This account is to be charged with costs of acquiring laboratory supplies and services e.g. lab
experiment expenses and reagents among others. Note that costs incurred to acquire these

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supplies in bulk for future use, are not debited to this account but rather to 321111 Materials
and Supplies. It is when these supplies are issued to the final users that this account will be
debited and 321111 credited.

224006 Food Supplies

This account shall be charged with food supplies to government entities e.g. food stuffs to
hospitals, prisons, police and the army among others. Note that costs incurred to acquire these
supplies in bulk for future use, are not debited to this account but rather to 321111 Materials
and Supplies. It is when these supplies are issued to the final users that this account will be
debited and 321111 credited.

224007 Relief Supplies

This account shall be charged with relief supplies to disaster affected areas and refugee camps.
Examples of relief supplies include food stuffs, drugs, beddings, tents and utensils among
others. Included here also will be all costs incidental to the relief supplies e.g. transportation,
communication, accommodation and hire of facilities etc. Note that costs incurred to acquire
these supplies in bulk for future use, are not debited to this account but rather to 321111
Materials and Supplies. It is when these supplies are issued to the final users that this account
will be debited and 321111 credited.

224008 Educational Materials and Services

This account shall be charged with teaching materials, examination expenses, internship
supervision expenses, non-resident students expenses, international student services and
admission costs, students guild operations-limited to educational institution and other
related costs. Note that costs incurred to acquire these supplies in bulk for future use, are not
debited to this account but rather to 321111 Materials and Supplies. It is when these supplies
are issued to the final users that this account will be debited and 321111 credited.

224009 Classified Expenditure

This account shall be charged with classified related expenditure of a recurrent nature. e.g.
bullets, rockets, missiles, and associated warheads among others. Equipment used e.g. guns,
rocket launchers, warships, aircrafts, submarines, and tanks, among others shall be charged
under 311311 Classified Assets.

This code shall not be charged with the salaries, uniforms and other recurrent items paid
in respect of servicemen. Also excluded here are weapons or armored vehicles acquired by
police and internal security organisations, which are treated as acquisitions of fixed assets.

224010 Protective Gear

This account shall be charged with costs to acquire protective equipment for officers in line
of duty to guard them against physical, electrical, heat, biohazards and airborne particulate
matter. Such equipment includes helmets, goggles, or other garments or equipment designed
to protect the wears’ body from injury or infection. Please note that face masks and medical
gloves should be charged under 224001 Medical supplies and services.

224011 Research Expenses

This account is to be charged with the recurrent costs of carrying out research and development
and related activities such as data collection, research monitoring and evaluation, research
dissemination, intellectual property value chain management activities, among others. Costs
relating to research that has materialized into an asset will be capitalized under the respective
asset code.

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225 Professional Services

2251 Consultancy Services- Recurrent

225101 Consultancy Services

This account shall be charged with all professional services of a recurrent nature. Examples
of professional services to be included here will be fees of accountants such as management
consultancy, tax, audit and Legal services. Included here will be all costs incidental to
acquisition of these consultancy services.

2252 Consultancy Services- Capital

225201 Consultancy Services

This account shall be charged with all professional services of a capital nature. Examples of
professional services to be included here will be fees for engineering, design studies, Valuation
and architectural plans etc. Such fees will be capitalized in the respective assets for which
the consultancy relates. Included here will be all costs incidental to acquisition of these
consultancy services.

225202 Environment and Social Impact Assessment for Capital Works

This account shall be charged with environment impact assessment costs for capital works.
Examples of such costs include environment assessment costs including costs relating to
baseline information and verification exercises before construction of assets such as roads,
buildings, railways, dams, bridges, refineries and industries among others.

225203 Appraisal and Feasibility Studies for Capital Works

This account shall be charged with costs of appraisal and feasibility studies for capital works.
Examples of such costs include feasibility study costs before procurement or construction
of assets such as roads, buildings, railways, dams, bridges, refineries and industries among
others. The costs will be capitalized to the relevant asset code if the feasibility study results
into a procurement or construction of an asset.

225204 Monitoring and Supervision of Capital works

This account shall be charged with costs of monitoring and supervision of capital works in
progress. For example, costs of monitoring and supervising bridges, roads and other assets
under construction.. The costs will be capitalized to the relevant asset code once construction
of an asset is completed. This code will also be charged with costs related to environmental
inspections, monitoring, audit field activities of air, water and land.

226 Insurances and Licenses

226001 Insurances
This account shall be debited with Insurance premiums payments for Property, Vehicles,
Equipment, Plant, Aircrafts, boats etc. Included here too, will be premiums paid in respect of
insurances for fidelity, burglary, cash shortages etc.

226002 Licenses
This account is to be charged with the cost of Licenses for Property, Vehicles, Equipment,
Plant, etc.

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227 Travel and Transport

227001 Travel Inland

This account shall be charged with expenses in connection with In-country official travel such
as per diem, transport (bus and taxi fares or fuel), accommodation, etc.

227002 Travel Abroad

This account shall be charged with expenses in connection with overseas travel per diem, air
tickets, visa costs, local transport, accommodation, meals, warm clothing, travel insurance
etc.

227003 Carriage, Haulage, Freight and Transport Hire

This account will be charged with the costs of freight, haulage & clearing of goods and supplies
procured by government units to their place of aboard. Included hereto will be the cost of
vehicle hire for persons and/or goods.

227004 Fuel, Lubricants and Oils

This account shall be charged with the cost of gasoline or petrol, diesel, grease, Oil, etc. If these
costs are incurred in a travel status, they shall be included in account Travel Inland (227001).

228 Maintenance

228001 Maintenance – Buildings and Structures

This account is to include the cost of materials, supplies and parts used in the repair and
minor rehabilitation or restoration of infrastructure in respect of buildings, Grounds, Roads,
Bridges, Airports and Airfields, Oil Pipelines & reservoirs, Irrigation and drainage Channels,
Water Plants, pipelines and sewerage networks, Power lines, stations and plants, wetlands,
riverbanks, lakeshores, hilltops, rangelands etc. Major repairs will be capitalized under the
respective asset codes (3131 Buildings and Structures).

228002 Maintenance – Transport Equipment.

This account is to be charged with the minor repairs of transport equipment. Examples include
Heavy Vehicles, Light Vehicles, Water Vessels, Aircrafts, Train Engines and Wagons Cycles
and Other Transport equipment. Included here too shall be the cost of embracing repairs
(e.g. Garage services), spares, supplies, tyres, etc. Major repairs will be capitalized under the
respective asset codes (31321 Transport Equipment).

228003 Maintenance – Machinery &Equipment other than Transport Equipment

This account shall be charged with expenses on minor repairs and maintenance of machinery
and equipment other than transport equipment which will be coded under 228002
above. Examples include Light ICT hardware, Heavy ICT hardware, Television and radio
transmitters, Other ICT Equipment (TVs, Radios, Videos, Digital cameras, telephone sets),
Office Equipment, Electrical machinery, Medical & Laboratory appliances, Precision and
optical instruments, Furniture and Fittings, Musical instruments and Sports Equipment. Major
repairs will be capitalized under the respective asset codes (31322 Information, Computer
and Telecommunications Equipment and 31323 Other Machinery and equipment (other than
Transport or ICT Equipment).

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228004 Maintenance – Other Fixed Assets

This account shall be charged with expenses on minor repairs and maintenance of assets
other than those listed under 3111 and 3112. Examples include biological assets, intellectual
property products among others. Major repairs will be capitalized under the respective asset
codes (3133 Other fixed assets).

2290 Inventories

2291 Net Change in Inventories

2292 Sale of goods purchased for resale

229201 Sale of goods purchased for resale

This account shall contain goods acquired for the purpose of reselling without being further
processed. This category also includes goods purchased by general government units at prices
that are not economically significant to other units.

2310 Depreciation

2311 Buildings and structures

23111 Dwellings

231111 Residential Buildings

This account shall include depreciation expense of all buildings that are used entirely or
primarily as residences, including garages and other associated structures.

231119 Others Dwellings

This account shall include depreciation expense of all other buildings that are used primarily
as residences other than those in 311111 such as; Tents, Caravans and other associated
structures. Houseboats, barges, mobile homes, and caravans that are used primarily as
principal residences shall also be included. Dwellings acquired for military personnel are also
included here.

23112 Buildings other than dwellings

231121 Non-Residential Buildings

This account shall contain depreciation expense of all buildings other than residential buildings.
Examples include office buildings, schools, hospitals, and buildings for public entertainment,
warehouse and industrial buildings, commercial buildings, hotels and restaurants. Buildings
acquired for military purposes other than dwellings are included here, for example buildings
for administration purposes.

231129 Others Buildings other than dwellings

This account shall contain depreciation expense of all buildings other than residential
buildings, Nonresidential buildings and Others Dwellings. Examples

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23113 Structures

231131 Roads and Bridges

This account shall contain depreciation expense of highways, streets, roads, bridges, elevated
highways, airfield runways, railways and subways.

231132 Airports and Airfields

This account shall contain depreciation expense of Airports and Airfields.

231133 Railways and subways

This account shall contain depreciation expense of Railways and subways.

231134 Oil Pipelines and reservoirs

This account shall contain depreciation expense of Oil Pipelines and reservoirs.

231135 Water Plants, pipelines and sewerage networks

This account shall contain depreciation expense of Sewers, waterways, and other waterworks,
treatment plants.

231136 Power lines, stations and plants

This account shall contain depreciation expense of Power lines, stations and plants

231137 Information Communication Technology network lines

This account shall contain depreciation expense of Information Communication Technology
network lines, masts and wide area network communication equipment.

231139 Other Structures

This account shall contain depreciation expense of, other than; Roads and Bridges, Airports
and Airfields, Railways and subways, Oil Pipelines & reservoirs, Water Plants, pipelines and
sewerage networks, Power lines, stations and plants, Information Communication Technology
network lines, such as harbors and dams e.t.c

23114 Land Improvements

231141 Irrigation and drainage Channels

This account shall contain depreciation expense of Irrigation and drainage Channels.

231142 Flood barriers

This account shall contain depreciation expense of flood barriers.

231149 Other Land Improvements

This account shall contain depreciation expense of all other land improvements other than
Irrigation and drainage Channels, and flood barriers.

2312 Machinery and equipment

23121 Transport equipment

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231211 Heavy Vehicles

This account shall comprise depreciation expense of heavy equipment for moving people and
objects on land, including earth moving equipment, trailers and semi-trailers.

231212 Light Vehicles

This account shall comprise depreciation expense of light equipment for moving people and
objects on land, including motor vehicles.

231213 Water Vessels

This account shall comprise depreciation expense of equipment for moving people and
objects on water, including ships, boats, canoes, yachts, rafts, and hovercraft.

231214 Aircrafts
This account shall comprise depreciation expense of air transport equipment for moving
people and objects in space, including passenger and cargo planes.

231215 Train Engines and Wagons

This account shall comprise depreciation expense of equipment for moving people and
objects on wheeled vehicles running on rails, including railway locomotives.

231216 Cycles
This account shall comprise depreciation expense of two and three-wheel equipment for
moving people and objects on land, including, motorcycles, tricycles and bicycles.

231219 Other Transport equipment

This account shall contain depreciation expense of all other Transport equipment other than
Heavy Vehicles, Light Vehicles, Water Vessels, Aircrafts, Train Engines and Wagons, and Cycles.

23122 Information, Computer and Telecommunications Equipment

231221 Light ICT hardware

This account shall contain depreciation expense of all Information Communication Technology
equipment supporting Local Area Networks. Types of assets that would be included are
general and special purpose machinery office, accounting, and computing equipment and
communication equipment.

231222 Heavy ICT hardware

This account shall contain depreciation expense for all Information Communication
Technology equipment supporting Wide Area Networks. Types of assets that would be included
are general and special purpose machinery office, accounting, and computing equipment and
communication equipment.

231223 Television and radio transmitters

This account shall contain depreciation expense for all Information Communication
Technology equipment supporting Television and radio transmissions.

231229 Other ICT Equipment

This account shall contain depreciation expense for all Information Communication
Technology equipment other than heavy and light Information Communication Technology
equipment. Types of assets that would be included are TVs, Radios, Videos, Digital cameras,
telephone sets etc.

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23123 Other Machinery and equipment (other than Transport or ICT Equipment)

231231 Office Equipment

This account shall contain depreciation expense for all equipment used in offices that are not
categorized in furniture and other Information Communication Technology equipment.

231232 Electrical machinery.

This account shall contain depreciation expense for all equipment used in generation and
transmission of electricity.

231233 Medical, Laboratory and Research appliances

This account shall contain depreciation expense for all Medical, laboratory and research
equipment. Types of assets that would be included are general and special purpose medical
and laboratory equipment used for research.

231234 Precision and optical instruments

This account shall contain depreciation expense for all instruments used for tasks which
are precise or exact in nature. This account excludes all those equipment contained in
office equipment, Medical, Laboratory and Research appliances, and other Information
Communication Technology equipment categories.

231235 Furniture and Fittings

Under this account shall be depreciation expense for all office and residential furniture such
as desks, chairs, cabinets, and curtains. It also includes office paintings, sculptures, and other
works of art or antiques, and other collections of considerable value that are owned and
displayed in government offices but excludes those in museums and similar organizations for
the purpose of producing non-market services, mostly collective services.

231236 Musical instruments

This account shall contain depreciation expense for all instruments used for production of
rhythms and lyrics, combined in such a way as to produce beauty of form, harmony, and
expression of emotion.

231237 Sports Equipment

This account shall contain depreciation expense for all instruments used for sports and fitness
health purposes.

231238 Road Furniture

This account shall contain depreciation expenses for all fixtures of structures on the road or
within the road reserve which are used to provide information or safety to road users. These
include; traffic lights, signposts, traffic signs, guard rails, fence, marker post, waiting shades
etc.

231239 Plant Machinery

This account shall contain depreciation expense for all plant machinery. These comprise
all mechanical devices primarily designed to operate at a fixed location where it may be
permanently or temporarily installed, including machines in workshops, tower cranes

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2313 Weapon’s systems

23131 Classified Assets

231311 Classified Assets

This account shall consist of depreciation expense of strategic assets for security purposes,
include vehicles and other equipment, such as warships, submarines, military aircraft, tanks,
missile carriers and launchers, etc.

23132 Non Classified

231321 Non Classified

This account shall consist of consist of depreciation expense for security purposes, include
vehicles and other equipment, such as warships, submarines, military aircraft, tanks, missile
carriers and launchers, etc. excluding those under any other classification of assets above.

2314 Amortization of Other Fixed Assets

23141 Biological Assets

231411 Cultivated Animals

This account shall be charged with the amortization expense of the cost/value of the cultivated
animals recognised/ accumulated on the account code (311411).

231412 Cultivated Plants

This account shall be charged with the amortization expense of the cost/value of the cultivated
plants recognised/ accumulated on the account code (311412).

23142 Intellectual Property Products

231421 Research and Development

This account shall be charged with the amortization expense of the cost/value of intellectual
property in research and development recognized/ accumulated on the account code
(311421).

231422 Mineral Exploration and Evaluation

This account shall be charged with the amortization expense of the cost/value of intellectual
property in mineral exploration and evaluation recognized/ accumulated on the account code
(311422).

231423 Computer software

This account shall be charged with the amortization expense of the cost/value of intellectual
property in computer software recognized/ accumulated on the account code (311423).

231424 Computer databases

This account shall be charged with the amortization expense of the cost/value of intellectual
property in computer databases recognized/ accumulated on the account code (311424).

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231425 Entertainment, Literary & Artistic Originals

This account shall be charged with the amortization expense of the cost/value of intellectual
property in Entertainment, Literary & Artistic Originals recognized/ accumulated on the
account code (311425).

23143 Intellectual Property Rights

231431 Copy Rights and Neighboring Rights

This account shall be charged with the amortization expense of the cost/value of copy rights
and neighboring rights recognized on the account (311431).

231432 Patents / Utility Modes

This account shall be charged with the amortization expense of the cost/value of patents/
utility modes recognized on the account (311432).

231433 Trade Secrets

This account shall be charged with the amortization expense of the cost/value of trade secrets
recognized on the account (311433).

23144 Goodwill and marketing assets

231441 Goodwill and marketing assets

This account shall be charged with the amortization expense of the cost/value of goodwill and
marketing assets recognized on the account (311441).

231449 Other Intellectual Property products

This account shall be charged with the amortization expense of the cost/value of other
intellectual property products recognized on the account (311449).

232 Impairment of Produced Assets

In accordance with IPSAS standards there is an impairment to an Asset when the Book value (carrying
value) exceeds the (future) recoverable service amount. Such impairment should be credited against
Account item Code 317 charging the impairment expenses (232) in the statement of financial
performance. The detail relating to the expense categories below is also covered under Account Item
Code 311. Impairment relates to operational service assets rather than investment assets, and therefore
does not pertain to heritage and cultural assets; valuables; and investment property.

In line with the Asset Management Framework and Guidelines (AMFG), Votes are required to test their
assets for impairment whenever there is an indication that the asset might be impaired.

2321 Impairment of Building and Structures

232111 Residential Buildings.

232119 Others Dwellings.

232121 Non-Residential Buildings.

232129 Others Buildings other than dwellings.

232131 Roads and Bridges.

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232132 Airports and Airfields.

232133 Railways and subways.

232134 Oil Pipelines and reservoirs.

232135 Water Plants, pipelines and sewerage networks.

232136 Power lines, stations and plants.

232137 Information Communication Technology network lines.

232139 Other Structures.

232141 Irrigation and drainage Channels.

232142 Flood barriers.

232149 Other Land Improvements.

2322 Impairment of Machinery & Equipment

232211 Heavy Vehicles.

232212 Light Vehicles.

232213 Water Vessels.

232214 Aircrafts.

232215 Train Engines and Wagons.

232216 Cycles.

232219 Other Transport equipment.

232221 Light ICT hardware.

232222 Heavy ICT hardware.

232223 Television and radio transmitters.

232229 Other ICT Equipment

232231 Office Equipment

232232 Electrical machinery.

232233 Medical, Laboratory and Research appliances

232234 Precision and optical instruments

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232235 Furniture and Fittings

232236 Musical instruments

232237 Sports Equipment

232238 Road Furniture

232239 Plant Machinery

2323 Impairment of Weapons Systems

232311 Classified Assets

232321 Non Classified

2324 Impairment of other fixed Assets

23241 Impairment of other fixed Assets

232411 Impairment of other fixed Assets

2325 Impairment of Financial Assets

23251 Debt Securities

232511 Bonds

232512 Promissory Notes

232513 Debentures

232519 Others

23252 Loans

232521 Government lending -State Enterprises

232522 Government lending - Private Entities

232529 Other lending

23253 Equity

232531 Shares in public corporations

232532 Shares in other entities

23254 Investment Fund Shares or Units

232541 Petroleum Revenue Investment Reserve

232542 Other Investment Fund Shares or Units

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24 INTEREST EXPENSE

241 Interest on External Debts

241001 Loan Interest

This account shall be charged with interest on foreign loans regardless of source (i.e. multi-
lateral, Bi-lateral, private, etc.).

242 Interest on Domestic debts

242001 Interest on Treasury bills

This account shall be charged with interest on Treasury Bills issued by government.

242002 Interest on Treasury Bonds

Interest and discount expenses on Bonds issued by a government unit shall be charged on this
account.

242003 Other
This account shall contain any other interest on domestic debts that is not included in the
above specifications.

243 Interest to other general government uni

243001 Interest payable to other Government units

Charged to this account shall be all interest payments in respect of dealings with other
Government units. Whereas it is an expense to one unit, it will be reflected as a revenue in the
other Government unit. On consolidation, it should cancel with code 141161.

244 Finance Costs

244001 Listing Fees

This account shall be charged with costs paid to the Uganda Securities Exchange (USE) before
trading Treasury Bonds on the secondary market. Such costs include application for listing,
any re-submission of application, initial listing, re-opening and annual listing.

244002 Commitment fees

This account shall be debited with payment charges in respect of undisbursed loan amounts.
Commitment charges are levied as a percentage of the undisbursed loan amount.

244003 Debt Management fees

This account shall be debited with payment charges in respect of newly acquired loans.
Management Fees are levied as a percentage of the total loan amount payable before the loan
becomes effective.

244004 Agency fees

This account shall be charged with an annual administration fee payable on the full amount of
the facility, sometimes by reference to the number of lenders in the syndicate.

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244005 Debt Insurance

This account shall be charged with an amount of premium payable as insurance for repayment
of the loan to the lender.

244006 Loss/(Gain) on derivatives

This account shall be charged with income earned and or loss incurred as a result of hedging
against existing exposures to market prices such as interest rates. The derivative effectively
insures us against adverse changes in the market price. When the market price goes against
us, the value of the hedging derivative moves in our favor, reducing or eliminating the total
change in our net hedged position.

25 SUBSIDIES

251 To Public Corporations

2511 Public non-financial corporations

251101 Subsidies to public enterprises

This account shall be charged with subsidies by the Government to public non-financial
enterprises.

2512 Public financial corporations

251201 Subsidies to public enterprises

This account shall be charged with subsidies by the Government to public financial enterprises.

252 To Private Enterprises

2521 Private non-financial enterprises

252101 Subsidies to private enterprises

This account shall be charged with subsidies by the Government to privately owned non-
financial enterprises.

2522 Private financial enterprises

252201 Subsidies to private enterprises

This account shall be charged with subsidies by the Government to privately owned financial
enterprises.

253 To other sectors

2611 Grants To Foreign Governments - CURRENT

261101 Contributions to foreign governments

This account shall contain all grants and contributions of a current (short term use e.g. for
activities that will last for not more than one year) made by the government or any of the
general government units to governments of other countries

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2612 Grants To Foreign Governments - CAPITAL

261201 Contributions to foreign governments

This account shall contain all grants and contributions of a capital (long-term use e.g. for
activities that will last for more than one year) made by the government or any of the general
government units to governments of other countries

2621 Grants To International Organisations - CURRENT

In general, these are contributions (other than loans) made by a government unit for purposes
of current expenses and not linked to or conditional to the acquisition of assets by the recipient.

262101 Contributions to International Organisations

This account is to be charged with current grants to international Organisations.

2622 Grants To International Organisations - CAPITAL

In general, these are contributions (other than loans) made by a government unit for purposes
of acquiring assets by the recipient and may consist of a transfer of cash that the recipient is
expected or required to use to acquire an asset or assets (other than inventories), the transfer of
an asset (other than inventories and cash), the cancellation of a liability by mutual agreement.

262201 Contributions to International Organisations

This account is to be charged with capital grants to international Organisations, mainly multi-
lateral agencies, where all countries are member countries like the UN Agencies, the World
Bank, etc.

263 To other general government units.

In general, these are contributions (other than loans) made by one government unit to another
government unit for purposes of current expenses and not linked to or conditional to the
acquisition of assets by the recipient.

2631 Central Government Transfers- Current

263101 Treasury transfers to MALGs

This account shall be charged with current transfers by treasury to ministries and agencies.

2632 Central Government Transfers- Capital

263201 Treasury transfers to MALGs-capital

This account shall be charged with capital transfers by treasury to ministries and agencies.

2633 Local Government Grants

263301 District Unconditional Grant- Non Wage

This account shall record transfers made to District Local Governments from Central
Government to cater for district unconditional grant- Non wage.

263302 Urban Unconditional Grant - Non-Wage

This account shall record transfers made to Urban Local Governments (Cities and Municipal
Councils) from Central Government to cater for urban unconditional grant- Non wage.

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263303 District Discretionary Development Equalization Grant

This account shall record transfers made to selected District Local Governments from Central
Government to cater for poor performance

263304 Urban Unconditional Grant (Wage)

This account shall record transfers made to Urban Local Governments (Cities and Municipal
Councils) from Central Government to cater for urban unconditional grant- wage.

263305 District Unconditional Grant (Wage)

This account shall record transfers made to District Local Governments from Central
Government to cater for district unconditional grant- wage.

263306 Urban Discretionary Development Equalization Grant

This account shall record transfers made to select Urban Local Governments (Cities and
Municipal Councils) from Central Government to cater for poor performance.

263307 Sector Conditional Grant (Wage)

This account shall record transfers made to District Local Governments, Cities and Municipal
Councils from Central Government to cater for Sector Conditional Grant (Wage)

263308 Sector Conditional Grant (Non-Wage)

This account shall record transfers made to District Local Governments, Cities and Municipal
Councils from Central Government to cater for Sector Conditional Grant (Non-Wage)

263309 Support Services Conditional Grant (Non-Wage)

This account shall record transfers made to District Local Governments, Cities and Municipal
Councils from Central Government to cater for Support Services Conditional Grant (Non-
Wage).

263310 Sector Development Grant

This account shall record transfers made to District Local Governments, Cities and Municipal
Councils from Central Government to cater for the Sector Development Grant.

263311 Transitional Development Grant

This account shall record transfers made to District Local Governments, Cities and Municipal
Councils from Central Government to cater for the Transitional Development Grant.

2634 Other Transfers

263401 Transfers to Treasury

This account shall be charged with transfers to treasury by ministries, agencies and local
governments. This includes NTR, unspent balances and any other refunds.

263402 Transfers to other government units

This account shall be charged with Current Grants to Government units from other Government
units. This will include PAF monitoring grants given to ministries.

263403 Transfer to other Funds

This account shall be charged with transfers to another Fund. These will include transfer of
Funds from one Fund to another e.g. from the Petroleum Fund to the Consolidated Fund.

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263404 Contingency Transfers

This account shall be used to record transfers made from one Government unit to another
Government unit to cater for contingencies. The receiving entity will credit transfers received
from other funds and debit the qualifying expenditure items e.g 224007: Relief supplies,224006:
Food supplies, etc

224007: Relief supplies,224006: Food supplies, etc

263405: Transfer to Autonomous Government Units.

This account shall be used to record transfers made to Autonomous Government Units. e.g
Bank of Uganda.

263406: Transfer to the Petroleum Revenue Investment Reserve.

This account shall be used during the appropriation and actual transfer of funds to the
Petroleum Revenue Investment Reserve from the Petroleum Fund for investment.

263407: URA retentions

This account shall be charged with transfers to URA. These include funds retained by URA for
its recurrent and development expenditure, retentions for tax refunds and retentions to cater
for bank charges. Others include funds retained by URA for onward transfer to other accounts
other than the Uganda Consolidated Fund.

27 SOCIAL BENEFITS

271 Social security benefits

2711 Social security benefits in cash

2712 Social security benefits in kind

272 Social assistance benefits

2721 Social assistance benefits in cash

2722 Social assistance benefits in kind

273 Employment-related social benefits

2731 Employer social benefits in cash

273101 Medical Expenses (To general public)

This account shall be charged with expenses incurred on drugs and other medical supplies,
medical bills, treatment abroad, etc. incurred for the benefit of a person who is not a MALG
member of staff. Payments in respect of MALG staff should be coded under 212102.

273102 Incapacity, death benefits and Funeral costs

Payments/benefits paid directly to staff dependants or any other third parties incapacitated
through injury, prolonged sickness or death. This account shall also be charged with funeral
and burial expenses incurred for the benefit of Non-staff members. E.g. cost of coffin,

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transportation of body to burial place, cost of transporting mourners, etc. Payments in respect
of MALG staff should be coded under 212103.

273103 Retrenchments Costs

If Government, by nature of its social responsibility is called upon to meet payments in respect
of the termination or redundancy of individuals by their employers (Non-Government) then
such payments should be coded under this code.

273104 Pension
This account shall record pension payments for former members of the general civil service.
This also includes pension to teachers, military and Local Governments.

273105 Gratuity
This account shall record gratuity benefits for retired civil servants. This also includes gratuity
to teachers, military and Local Governments. For serving officers gratuity should be charged
to 211104.
273106 Emoluments paid to former Presidents / Vice Presidents
This account shall be charged with emoluments for the past Presidents and Vice Presidents of
the Republic of Uganda.

273107 Ex-Gratia for other Retired Public Servants

This account shall be charged with benefits other than pension and gratuity for other retired
officers for example Judges with exception of Presidents and Vice Presidents who will be
charged under 273106.

2732 Employment-related social benefits in in kind

28 OTHER EXPENSES

281 Property expenses other than interest

2811 Dividends

28111 To non-residents

28112 To residents

2812 Withdrawals from income of quasi – corporations

2813 Property expense for investment income disbursements

2814 Rent
Charged under this category will be expenses payable to owners of the natural resource
(lessor/landlord) for putting the natural resource at the disposal of another institutional unit
(lessee/tenant) for use of the natural resource in production.

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281401 Rent
This account will be charged with rent payable for use of a natural resource by another
government unit. Rent payable is typically related to a resource lease on land, subsoil resources
and other natural resources (Non-produced assets). Rent on produced assets should be
charged under 223003 and 223901.

2815 Reinvested earnings on foreign direct investment

2821 Current transfers not elsewhere classified

282101 Donations
This account shall be charged with voluntary donations (whether made on a regular or
occasional basis) by a government unit to non-government charitable institutions or individuals
serving households to cover those institutions’ costs of production and such other similar
costs. Such donations are both cash and kind. Included hereto, will be goods and services
from market producers that are distributed directly to households for final consumption other
than social benefits.

282102 Fines and Penalties/Court Awards

Fines/penalties imposed by courts or other quasi-judicial bodies, payable by Government to
Non-government units.

282103 Scholarships and related costs

This account shall consist of scholarships paid by Government to individuals or groups other
than government employees in their capacity as such (which is chargeable under Staff Training
221003). Included hereto will be costs incurred in related education benefits e.g. scholastic
materials.

282104 Compensation to 3rd Parties

This account shall be charged with payments of a current nature in respect of compensation
for injuries to persons or damages to property, loss of life, livestock or property caused by
general Government units. Included hereto is compensation for injuries and damages caused
by natural disasters.

282105 Court Awards

This account shall be charged with payments of by the merits of adjudication and is equivalent
to a judgement in the courts of law.

282106 Contributions to Religious and Cultural Institutions

This account shall be charged with transfers by government to religious and cultural institutions.

282107 Contributions to Non-Government Institutions

This account shall be charged with current transfers by government to Non- Government
institutions. Transfers to government units should be coded under the 263series.

282151 Fines and Penalties – to other government units

Fines/penalties imposed by courts or other quasi-judicial bodies, payable by Government to
another Government unit.

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282161 Disposal of Assets (Loss/Gain)

This account shall be debited with losses from disposal of public assets and credited with
profits resulting from the sale of public assets. This code is a book code, it does not involve
any cash movement.

282181 Extra-Ordinary Items (Losses/Gains)

This account shall be debited with losses and credited with profits arising from extra-ordinary
activities.

2822 Capital transfers not elsewhere classified

282201 Contributions to Non- Government Institutions

This account shall be charged with capital transfers by government to Non- Government
institutions. Transfers to government units should be coded under the 263series.

282202 Transfer to Endowment and Convocation Funds

This account shall be used by mostly education institutions for transfers of funds to facilitate
activities of convocation and cater for entity’s contributions to endowments and other such
funds.
2823 Tax expenditures

282301 Transfers to Government Institutions

As an incentive to Investment or through certain donor requirements, certain Government
Institutions may be exempt from taxes on imports and or given income tax holidays by the
Minister of Finance or any government agency to which the minister may delegate such
authority e.g. The Uganda Investment Authority. Since these institutions are not ‘exempt
organisations’ as per the Income Tax Act 2005, they will go on and pay the taxes to URA but will
be due for a refund from MoFPED. All such tax refunds should be debited to this account. For
avoidance of doubt, the refunds should be done for actual tax paid and evidence of payment
should be produced. Local taxes like VAT and PAYE should not be part of the exemptions since
these form part of the cost price of goods and services consumed by the entity.

282302 Transfers to Non-Government Organisations(NGOs)

As an incentive to Investment or through certain donor requirements, certain Non-Government
Organizations may be exempt from taxes on imports and or given income tax holidays by
the Minister of Finance or any government agency to which the minister may delegate such
authority e.g. The Uganda Investment Authority. Since these institutions are not ‘exempt
organisations’ as per the Income Tax Act 2005, they will go on and pay the taxes to URA but will
be due for a refund from MoFPED. All such tax refunds should be debited to this account. For
avoidance of doubt, the refunds should be done for actual tax paid and evidence of payment
should be produced. Local taxes like VAT and PAYE should not be part of the exemptions since
these form part of the cost price of goods and services consumed by the entity.

282303 Transfers to Other Private Entities

As an incentive to Investment or through certain donor requirements, certain private entities
may be exempt from taxes on imports and or given income tax holidays by the Minister of
Finance or any government agency to which the minister may delegate such authority e.g. The
Uganda Investment Authority. Since these institutions are not ‘exempt organisations’ as per
the Income Tax Act 2005, they will go on and pay the taxes to URA but will be due for a refund

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ASSET DESCRIPTION

from MoFPED. All such tax refunds should be debited to this account. For avoidance of doubt,
the refunds should be done for actual tax paid and evidence of payment should be produced.
Local taxes like VAT and PAYE should not be part of the exemptions since these form part of the
cost price of goods and services consumed by the entity.

283 Premiums, fees and claims payable related nonlife insurance and standardized
guarantee schemes

2831 Premiums, fees and current claims payable

28311 Premiums payable

Current claims payable

2832 Capital claims payable

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CLASS 3: ASSET DESCRIPTION

31 FIXED ASSETS
These are produced assets that are used repeatedly or continuously in production processes for more
than one year. Comprises of Account item codes 311 to 314 under the accrual basis of accounting that
are used for the historical costs, asset opening balances and the annual transactions in fixed assets. The
transactions reflect budget inflows and outflows as well as other non-budgeted (non-cash) transactions,
such as impairment, revaluation and other adjustments.

311 Assets Cost/Value

Accounts under item code 311 are used for opening cost balances (cumulative historical costs)
or opening asset values in produced assets such as Buildings and for cumulative balances
transferred from the accounts under the Account item codes 312 to 313 to arrive at the total
assets cost or value. Accounts under item code 311 are also used for transactions in fixed
assets relating to revaluations, impairment, disposal and effecting any non-cash adjustments
affecting the assets value such as clearing of (writing-off) differences arising out of losses and
thefts of assets. Increases in the asset values will be debited to these accounts while decreases
are credited accordingly.

3111 BUILDINGS AND STRUCTURES

31111 Dwellings

311111 Residential Buildings

This account shall include all buildings that are used entirely or primarily as residences,
including garages and other associated structures. Residential buildings acquired by
government for military personnel are also included in this category.

311119 Others Dwellings

This account shall include all other buildings that are used primarily as residences other than
those in 311111 such as; Tents, Caravans and other associated structures. Houseboats, barges,
mobile homes, and caravans that are used primarily as principal residences shall also be
included. Dwellings acquired for military personnel are also included here.

31112 Buildings other than dwellings

311121 Non-Residential Buildings

This account shall contain all buildings other than residential buildings. Examples include
office buildings, schools, hospitals, and buildings for public entertainment, warehouse
and industrial buildings, commercial buildings, hotels and restaurants. Buildings acquired
for military purposes other than dwellings are included here, for example buildings for
administration purposes.

311129 Others Buildings other than dwellings

This account shall contain all buildings other than residential buildings, Non-residential
buildings and Others Dwellings. Examples

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31113 Structures

311131 Roads and Bridges

This account shall contain highways, streets, roads, bridges, elevated highways, airfield
runways, railways and subways.

311132 Airports and Airfields

This account shall contain Airports and Airfields.

311133 Railways and subways

This account shall contain Railways and subways.

311134 Oil Pipelines and reservoirs

This account shall contain Oil Pipelines and reservoirs.

311135 Water Plants, pipelines and sewerage networks

This account shall contain Sewers, waterways, boreholes and other waterworks and treatment
plants.

311136 Power lines, stations and plants

This account shall contain Power lines, stations and plants

311137 Information Communication Technology network lines

This account shall contain Information Communication Technology network lines, masts
and wide area network communication equipment and any other telecommunication
infrastructure.

311139 Other Structures

This account shall contain infrastructure other than specified above; Examples of other
structures include harbors and dams.

31114 Produced Land Improvements

311141 Irrigation and drainage Channels

As part of a produced asset distinct from the non-produced asset of land, this account shall
contain irrigation and drainage channels, land reclamation, land contouring, creation of wells
and watering holes that result into major improvements in the quantity, quality, or productivity
of land, or prevent its deterioration.

311142 Flood barriers

This account shall contain flood barriers such as dikes and dams that are integral part of the
land that lead to improvement in quantity, quality or productivity of the land.

311149 Other Land Improvements

This account shall contain all other land improvements other than Irrigation and drainage
Channels, and flood barriers.

3112 Machinery and equipment

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31121 Transport equipment

311211 Heavy Vehicles

This account shall comprise heavy equipment for moving people and objects on land,
including earth moving equipment, trailers and semi-trailers.

311212 Light Vehicles

This account shall comprise light equipment for moving people and objects on land, including
motor vehicles.

311213 Water Vessels

This account shall comprise equipment for moving people and objects on water, including
ships, boats, canoes, yachts, rafts, and hovercraft.

311214 Aircrafts
This account shall comprise air transport equipment for moving people and objects in space,
including passenger and cargo planes.

311215 Train Engines and Wagons

This account shall comprise equipment for moving people and objects on wheeled vehicles
running on rails, including railway locomotives.

311216 Cycles
This account shall comprise two and three-wheel equipment for moving people and objects
on land, including, motorcycles, tricycles and bicycles.

311219 Other Transport equipment

This account shall contain all other Transport equipment other than Heavy Vehicles, Light
Vehicles, Water Vessels, Aircrafts, Train Engines and Wagons, and Cycles.

31122 Information, Computer and Telecommunications Equipment

311221 Light ICT hardware

This account shall be used for all Information Communication Technology equipment
supporting Local Area Networks. Types of assets that would be included are general and
special purpose machinery office, accounting, and computing equipment and communication
equipment.

311222 Heavy ICT hardware

This account shall be used for all Information Communication Technology equipment
supporting Wide Area Networks. Types of assets that would be included are general and
special purpose machinery office, accounting, and computing equipment and communication
equipment.

311223 Television and radio transmitters

This account shall be used for all Information Communication Technology equipment
supporting Television and radio transmissions.

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311229 Other ICT Equipment

This account shall be used for all Information Communication Technology equipment other
than heavy and light Information Communication Technology equipment. Types of assets
that would be included are TVs, Radios, Videos, Digital cameras, telephone sets etc.

31123 Other Machinery and equipment (other than Transport or ICT Equipment)

311231 Office Equipment

This account shall be used for all equipment used in offices that are not categorized in furniture
and other Information Communication Technology equipment.

311232 Electrical machinery.

This account shall be used for all equipment used in generation and transmission of electricity.

311233 Medical, Laboratory and Research appliances

This account shall be used for all Medical, laboratory and research equipment. Types of assets
that would be included are general and special purpose medical and laboratory equipment
used for research.

311234 Precision and optical instruments

This account shall be used for all instruments used for tasks which are precise or exact in
nature. This account excludes all those equipment contained in office equipment, Medical,
Laboratory and Research appliances, and other Information Communication Technology
equipment categories.

311235 Furniture and Fittings

Under this account shall be all office and residential furniture such as desks, chairs, cabinets,
and curtains. It also includes office paintings, sculptures, and other works of art or antiques,
and other collections of considerable value that are owned and displayed in government
offices but excludes those in museums and similar organizations for the purpose of producing
non-market services, mostly collective services.

311236 Musical instruments

This account shall be used for all instruments used for production of rhythms and lyrics,
combined in such a way as to produce beauty of form, harmony, and expression of emotion.

311237 Sports Equipment

This account shall be used for all instruments used for sports and fitness health purposes.

311238 Road Furniture

This account will be used to recognize all fixtures of structures on the road or within the road
reserve which are used to provide information or safety to road users. These include; traffic
lights, signposts, traffic signs, guard rails, fence, marker post, waiting shades etc.

311239 Plant Machinery

This account will be used to recognize all plant machinery. This comprises of all mechanical
devices primarily designed to operate at a fixed location where it may be permanently or
temporarily installed, including machines in workshops, tower cranes

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311299 Other Machinery and Equipment

This account covers any general or special purpose machinery or equipment not specified
above under account item 31123 Machinery and Equipment other than Transport or ICT
equipment.

3113 Weapon’s systems

31131 Classified Assets

311311 Classified Assets

This account shall consist of the value of expenditures on the purchase and development of
classified assets for security and military purpose and include vehicles and other equipment
such as warships, submarines, military aircraft, tanks, missile carriers and launchers, etc.
Classified expenditure of recurrent nature should be recorded under 224009 Classified
expenditure.

31132 Non Classified

311321 Non Classified

This account shall consist of the value of expenditures on the purchase and development of non-
classified assets for security and military purpose and include vehicles and other equipment
such as warships, submarines, military aircraft, tanks, missile carriers and launchers, etc.

3114 Other fixed assets

31141 Biological Assets

311411 Cultivated Animals

Cultivated assets consist of animals that are used repeatedly or continuously for more than one
year to produce other goods or services. The types of animals included in this category include
breeding stocks (including fish and poultry), dairy cattle, draft animals, sheep or other animals
used for wool production and animals used for transportation, racing or entertainment.

311412 Cultivated Plants

Cultivated assets consist of plants that are used repeatedly or continuously for more than one
year to produce other goods or services. The types of plants in this category include trees,
vines and shrubs cultivated for fruits, nuts, sap, resin, bark and leaf products.

31142 Intellectual Property products

311421 Research and Development

This account shall be used for the value of original investigation undertaken in order to acquire
new knowledge, but directed primarily toward a specific practical aim or objective of increase
the stock of knowledge, including knowledge of man, culture, and society, excluding the value
of the copy rights, patents and rights on it.

311422 Mineral Exploration and Evaluation

This account shall consist of the value of expenditure on exploration for petroleum and natural
gas and for nonpetroleum deposits and subsequent evaluation of the discoveries made.

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311423 Computer software

This account shall consist of the value of Computer software includes computer programs,
program descriptions, and supporting materials for both systems and applications software
that are expected to be used for more than one year.

311424 Computer databases

This account shall consist of the value of expenditures on the purchase, development, or
extension of computer databases are assets when expected to be used in production for more
than one year. Examples include ERPs such as IFMS, e-GP etc.

311425 Entertainment, Literary & Artistic Originals

This account shall consist of the value of original films, sound recordings, manuscripts, tapes,
and models in which drama performances, radio and television programming, musical
performances, sporting events, and literary and artistic output are recorded or embodied.

31143 Intellectual Property Rights

311431 Copy Rights and Neighboring Rights

This account shall consist of the value of Copyright (or author’s right) that the creator (s) have
over any of the intellectual products in 31142 above.

311432 Patents / Utility Model

This account shall consist of the value of exclusive rights granted for an invention of a process,
method, device, product, new use, some forms of indigenous knowledge, and chemical /
industrial formulae or any unique rights in respect of the intellectual products in 31142 above.

311433 Trade Secrets

This account shall consist of the value of exclusive right granted on confidential information
in respect of the intellectual products in 31142 above, or any other Technical, commercial,
Financial information, Combination of elements, Formulae and recipes, Source codes, and
any other form of indigenous knowledge and traditional cultural expressions.

31144 Goodwill and marketing assets

311441 Goodwill and marketing assets

This account shall be used for goodwill and marketing assets.

311449 Other Intellectual Property products

This account shall be used for Other Intellectual Property products, relating to information
assets not specified elsewhere.

312 Acquisition of Produced Assets

This provides classifications for the acquisition of all produced fixed assets including intangible
fixed assets. These accounts relate to in- year transactions in assets for budgeted outflows and
are used for budgeting and reporting of the full cost of acquisition for each asset category
as described under 311: Cost / Value Of Produced Assets. During the year the balances are
maintained gross to show the total acquisitions in the budget performance reports.

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ASSET DESCRIPTION

At the end of the FY ( in the adjustment period) all balances under this range (312: Acquisition
of Produced Assets) will be transferred to their respective account items under 311: Cost /
Value Of Produced Assets

The detailed list of accounts under 312: Acquisition of Produced Assets is provided in the
summary section of this chart of accounts and the accounts shall be used in line with the
descriptions under the 311 account range/series described above.

313 Major Repairs, Overhaul and Improvement to Produced Assets

Accounts under item code 313 relate to major repairs, overhaul and improvement of fixed
assets, which are of a capital rather than recurrent in nature, and extend the service and/
or performance of the asset. They are used as appropriation accounts and during the year
the balances on these accounts are maintained gross to show the total investment in major
repairs, overhaul and improvements in the budget performance reports.

Under IPSAS 17, any major repairs that improve the life span of the asset are capitalized
and the balances against these accounts are included as part of the total of the asset (Stock
balance). At the end of the FY ( in the adjustment period) all balances under this range (313:
Major Repairs, Overhaul and Improvement to Produced Assets) will be transferred to their
respective account items under 311: Cost / Value Of Produced Assets

The detailed list of accounts under 313: Major Repairs, Overhaul and Improvement to Produced
Assets is provided in the summary section of this chart of accounts and the accounts shall be
used in line with the descriptions under the 311 account range/series described above.

314 Acquisition of Produced Assets on Merger /transfer/ donation of Entities (De-Merger of

Entities)
This account code relates to accounts that shall be used for bringing assets into the books of
a recipient entity where two or more entities have been merged. Account code 314 will also
be used to recognize transfers of assets between entities. In the books of the recipient entity,
the accounts under this range are debited and a credit is made to the Reserves under Account
Item Code 512001 Fixed Asset Reserves.

For the transferring (closing entity/ discontinued entity), the respective asset accounts will be
closed by crediting them and debiting the Item Code 512001 Fixed Asset Reserves. In case of
de-mergers, Account Code 314 will be credited by debiting Account Item Code 512001 Fixed
Asset Reserves. to close the books of the concerned entity.

The detailed list of accounts under 314 : Acquisition of Produced Assets on Merger /transfer/
donation of Entities (De-Merger of Entities) is provided in the summary section of this chart of
accounts and the accounts shall be used in line with the descriptions under the 311 account
range/series described above.

32 INVENTORIES (Stocks and Stores)

Account codes under this series shall be used for inventories which are assets in the form of materials
and supplies that are either to be consumed in the production process, or to be consumed in the
rendering of public services, or held for sale or distribution in the ordinary course of operations, or
in the process of production for sale or distribution. Examples include ammunition, consumables,
maintenance materials, strategic stockpiles (e.g energy reserves), reference materials, publications and

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supplies awaiting for distribution to other parties for free or for a nominal charge, land/property held
for sale. Irrespective of the nature of the inventory, only the goods used (consumed) should be taken to
expense, with purchases of goods being adjusted for opening and closing stocks.

321 Inventory Stock/Value

The accounts under item code 321 shall be used for the opening balances of inventories
stock and as well as recording transactions in inventories of purchases, donations , issuance,
disposal, sale and effecting any adjustments to the inventory balances including revaluations.

321111 Materials and supplies

Under this account shall be included all goods held with the intention of using them as inputs
to a production process or generally held for future use. Examples include medical supplies,
veterinary supplies, Agricultural supplies, laboratory supplies, food supplies, relief supplies,
office supplies & consumables , strategic stockpiles (e.g energy reserves),fuel, and reference
materials. Whenever these are acquired in bulk, they should be debited to this account and
when they are issued for final use, the appropriate accounts like 224001 for Medical supplies
and services, 224002 for Veterinary Supplies and services, 224003 Agricultural supplies and
services, 224004 Bedding, clothing, footwear and related services, 224005 Laboratory supplies
and services, 224006 Food Supplies,224007 Relief supplies 224008 Educational materials and
services will be debited and this account credited.

321112 Work in progress

This account shall record goods and services that have been partially processed, fabricated
or assembled by the producer but that are not usually sold, shipped or turned over to others
without further processing and whose production will be continued in a subsequent period by
the same producer.

321113 Finished goods

This account shall record goods that are the output of a production process, are still held by
their producer and are not expected to be processed further by the producer before being
supplied to units.

321114 Goods for resale

This account shall contain goods acquired for the purpose of reselling or transferring to other
units without being further processed e.g land/property held for sale. This category also
includes goods purchased by general government units/votes for provision free of charge or
at prices that are not economically significant to other units.

321115 Military Inventories

This account consists of single-use military weapons assets such as ammunition, missiles,
rockets and bombs among others.

321119 Other Inventories

This account shall record inventory other than materials and supplies, work in progress,
finished goods and goods for resale and military inventories. i.e not specified above.
.
322 Acquisition of Inventory

323 Acquisition of inventories on transfer/Donation / Merger (De-Merger)

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ASSET DESCRIPTION

The accounts under this item are used to update the books of the affected/concerned votes for
transfer of assets made by MDALGs on the acquisition of inventories upon transfers, donations
and mergers (de-mergers), . For a receiving entity, the account under this Account Item is
debited and a credit is made to the Capital Reserves Account 511101. For the giving entity,
accounts in the range of 323: Transfer and/Donation of Inventory between entities /Acquisition
of inventories on Merger (De-Merger)will be credited by debiting the capital reserve account
511101.

The detailed list of accounts under 322: Transfer and/Donation of Inventory between entities
/Acquisition of inventories on Merger (De-Merger) is provided in the summary section of this
chart of accounts and the accounts shall be used in line with the descriptions under the 322
account range/series described above.

33 VALUABLES
Examples of valuables consist of paintings, sculptures, and other objects recognized as works of art
or antiques jewelry of significant value fashioned out of precious stones and metals, Precious stones
and metals such as diamonds, nonmonetary gold, platinum, and silver that are not intended to be
used as intermediate inputs into processes of production. Such includes valuables used to decorate
government offices.

331 Stock/Value of Valuables

Accounts under item code 331 are used for opening cost balances (cumulative historical
costs) or opening asset values in Valuables and for cumulative balances transferred from the
accounts under the Account item codes 332 and 333 to arrive at the total cost or value of the
valuables. Accounts under item code 331 are also used for transactions in valuables relating
to revaluations, disposal and effecting any non-cash adjustments affecting the assets value
such as clearing of (writing-off) differences arising out of losses and thefts of the valuables.
Increases in the asset values will be debited to these accounts while decreases are credited
accordingly.

331111 National treasures

This account shall be used for such as Paintings, Sculptures, Precious stones and metals

332 Acquisition of Valuables

332111 National treasures

This is an appropriation account and used to budget for the acquisition of valuables such
as Paintings, Sculptures, Precious stones and metals. The account reflects budgeted cash
outflows and are captured in the budget performance reports at cost for the reporting period.
At the start of the new financial year, the Acquisition balances are cleared against Cost/Value
of Valuables brought forward – Account Item 331.

333 Major repairs/improvement/Overhaul of valuables

333111 National treasures

This is an appropriation account used to budget for major repairs/improvements to assets
held as valuables which comprise Paintings, Sculptures, Precious stones and metals . Balances
on this accounts are reflected in the budget performance reports for the reporting period/
financial year.

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334 Acquisition of Valuables on Transfer, Donation and Merger (De-Merger)

334111 National treasures

This account is used to update the books of the affected/concerned votes for transfer of
valuables made by MDALGs or on the acquisition of valuables upon mergers (de-mergers).
For a receiving entity, this Account is debited and a credit is made to the Fixed Assets reserves
512001. For the giving entity the account will be credited by debiting the capital reserve
account 512001.

34 NON PRODUCED ASSETS

These are naturally occurring Assets.

341 Stock/Value of Non Produced Assets

Accounts under item code 341 are used for opening cost balances (cumulative historical costs)
or opening asset values in non-produced assets such as land and for cumulative balances
transferred from the accounts under the Account item codes 342 to 343 to arrive at the total
assets cost or value. Accounts under item code 341 are also used for transactions in non-
produced assets relating to revaluations, disposal and effecting any non-cash adjustments
affecting the assets value such as clearing of (writing-off) differences arising out of losses and
thefts of assets. Increases in the asset values will be debited to these accounts while decreases
are credited accordingly. Depreciation and Impairment will not apply to these assets.

3411 Land

341111 Land
This account shall include all land being used for; Natural Conservation, Agricultural land,
Dumping site, Industrial land, Market, Mining, Office land, Other recreation land, Residential
land, Unoccupied land, and Others. This account shall include the ground itself, including the
soil covering, associated surface water, and major improvements that cannot be physically
separated from the land, but excluding the following;
• Buildings and other structures constructed on the land or through it, such as roads,
office buildings, and tunnels.
• Cultivated vineyards, and other plantations of trees, animals, and crops.
• Subsoil assets such as minerals, oil, and natural gas.
• Non-cultivated biological resources.
• Water resources below the ground.
• Major improvements that can be physically separated from the land

The associated surface water includes any reservoirs, lakes, rivers, and other inland waters
over which ownership rights can be exercised.

3412 Mineral and Energy Resources

34121 Mineral & Energy Resources

341211 Minerals
This account shall include stock of petroleum, Gold, Diamonds, cobalt, lime, copper et.c held
by government as discoveries or for strategic and emergency purposes. This does not included
Oil & natural gas, energy resources and goods for sale.

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341212 Oil & Natural Gas

This account shall include stock of Oil and Natural Gas held by government as discoveries or
for strategic and emergency purposes. This does not included goods for sale.

341213 Energy resources

This account shall include stock of energy resources held by government as discoveries or for
strategic and emergency purposes. This does not included goods for sale.
341219 Other Mineral and Energy Resources
This account shall include stock of other Minerals and Energy resources other than those
under 341212 to 341218, excluding goods for sale.

3413 Other Naturally occurring assets

34131 Non-Cultivated Biological resources

Non Cultivated assets consist of animals and plants that are used repeatedly or continuously
for more than one year to produce other goods or services. The types of animals included in
this category include, reserved and conserved stocks in Zoos, Game parks, Game reserves, and
Sanctuaries including; birds, elephants, buffalos, lions, and all wild and domestic preserved
animals.

341311 Wild Animals

These consist of animals and any fauna that are used repeatedly or continuously for more
than one year to produce other animals, goods or services. The types of animals included in
this category include, reserved and conserved stocks in Zoos, Game parks, Game reserves,
study centers and Sanctuaries including; birds, elephants, buffalos, lions, and all wild and
domesticated wild but preserved animals.

341312 Plants
The types of plants in this category include non-cultivated trees and flora, vines and shrubs for
fruits, nuts, sap, resin, bark and leaf for medical products, research, tourism, preservation and
natural conservation of flora and fauna.

34132 Water resources

341321 Lakes
This account shall include stock of areas filled with water resources, localized in a basin,
surrounded by land, gazetted as lakes and held by government as discoveries or for strategic
and emergency purposes.

341322 Rivers and Streams

This account shall include stock of natural flowing watercourses gazetted as Rivers / streams
and held by government as discoveries or for strategic and emergency purposes.

341323 Swamps and Wetlands

This account shall include stock of low-lying, uncultivated ground water resources gazetted as
Swamps and Wetlands, held by government as natural conservation areas or for strategic and
emergency purposes.

341329 Other Water resources

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This account shall include stock of other Water resources other than those under 341321 to
341328, excluding goods for sale.

34133 Airspace

341331 Radio Spectrum

The account shall be used for the stock of National Radio spectrum. These are the
electromagnetic spectrum with frequencies in Hz and GHz, for generation and transmission of
radio and TV waves, regulated by licensing or sale in the National Airspace.

341332 Aviation Airspace

The account shall be used for the stock of Assets in terms of the area and dimensions within
which the National air traffic control service is provided. These will also include air spaces;
Controlled, Uncontrolled, Special use and others.

34134 Non-cultivated Non Biological

341341 Mountains and Rocks

This account shall be used for the stock of assets in respect of all land forms gazetted and
held by government as mountains or rocks as natural conservation areas or for strategic and
emergency purposes.

341349 Other Naturally Occurring Resources (Not classified elsewhere)

This account shall include stock of other Naturally occurring resources other than those under
341311 to 341398, excluding goods for sale.

3414 Intangible assets

34140 Intangible assets

341401 Marketable operating leases

This account shall be used for all marketable Contracts, leases and Permits relating to Assets

341402 Permits to use natural resources

This account shall include all Contracts, leases and Permits that relate to issuance of right to
use or access in respect of resources classified as naturally occurring assets.

341403 Permits to undertake specific activities

This account shall include all Contracts, leases and Permits that relate to issuance of right to
use or access in respect of specific activities regulated by government, other than those issued
in else where

341405 Entitlement to future goods and services on an exclusive basis.

This account shall include all Contracts, leases and Permits that relate to issuance of futuristic
rights and entitlement to specific goods and services as a regulation by government to exclude
other parties.

341406 Goodwill and marketing assets

This account shall be used for the stock of the premium above the net value of individually

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identified and valued assets and liabilities. The marketing assets consists of items such as
nationally copyrights and patented; brand names, mastheads, trademarks, logos, and domain
names, which when sold individually and separately, their value should also be recorded
under this item.

342 Acquisition of Non - Produced Assets

This provides for the classifications for the acquisition of all non-produced assets including
non-produced intangible assets. These accounts relate to transactions in assets for budgeted
outflows and are used to budget and capture the full cost of acquisition for each category of
the non-produced assets as described under 341. During the year the balances are maintained
gross to show the total acquisitions in the budget performance reports. At the start of the new
financial year, the Acquisition balances are journalized and cleared against Assets cost/value
brought forward – Account Code 341

The detailed list of accounts under 342 : Acquisition of Non - Produced Assets is provided in
the summary section of this chart of accounts and the accounts shall be used in line with the
descriptions under the 341 account range/series described above.

343 Acquisition of Non - Produced Assets on Transfer/ Donation/Merger of Entities (De-

Merger of Entities)
This account code relates to accounts that shall be used for bringing non-produced assets
into the books of a recipient entity where two or more entities have been merged. Account
code 343 will also be used to recognize transfers of assets between entities. In the books
of the recipient entity, the accounts under this range are debited and a credit is made to the
Reserves under Account Item Code 512001 Fixed Assets Reserves. For the transferring (closing
entity), the respective asset accounts will be closed by crediting them and debiting the capital
reserve account Code 512001 Fixed Assets Reserves. In case of de-mergers, Account Codes
in this range 343 will be credited by debiting Code 512001 Fixed Assets Reserves to close the
books of the concerned entity.

The detailed list of accounts under 343 : Acquisition of Non - Produced Assets on Merger/
transfer/donations of Entities is provided in the summary section of this chart of accounts and
the accounts shall be used in line with the descriptions under the 341 account range/series
described above.

35 FINANCIAL ASSETS
Financial assets comprise cash, equity instruments, contractual rights to receive cash or another financial
asset or to exchange financial assets or financial liabilities with another entity under conditions that are
potentially favourable to the entity. Financial assets are domestic or foreign and this distinction (that
relates to the residence of the other party) shall be met through the Government Financial Management
Systems such as IFMS, DMFAS etc.

351 Monetary Gold and SDRs

352 Financial Assets

3521 Currency Deposits

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352101 Consolidated Fund

This account shall contain cash (other than time deposits) on the Uganda Consolidated
Fund Account at the Bank of Uganda. The Uganda Consolidated Fund refers to the Central
Government’s Control Account for all Recurrent, Capital and other activities.

352102 Contingency Fund account

This account shall contain cash (other than time deposits) on the Contingency Fund Account
at the Bank of Uganda.

352103 Petroleum Fund Account

This account will provide for the recording of funds received specifically under the Petroleum
Fund. The Petroleum Fund refers to the Central Government’s Control Account for all Recurrent,
Capital and other Petroleum activities.

352104 TSA Holding accounts

This account will provide for the recording of funds received specifically under the Treasury
Single Account (TSA) arrangement, before they leave for their final destination.

352105 Expenditure Accounts

This is a control account code for all Expenditure accounts held by Ministries, Agencies and
Local Governments both at the Central Bank and in Commercial Banks. It will be linked to the
Individual Bank accounts opened in respect of Expenditures by Ministries, Agencies and Local
Governments. Examples can include the bank accounts held by Ministries and Agencies at
the Bank of Uganda into which transfers from Central Government (MoFPED) are made for the
operations of the Ministries and Agencies or Bank accounts held by Local Governments into
which transfers from Collection accounts (321108) are made for operational expenditures.

352106 Project Accounts

This is a control account for cash in bank accounts held in respect of specified projects either
in Commercial banks or at the Bank of Uganda. It will be linked to all Bank accounts opened
by and for projects.

352107 Revenue Accounts

This is a control account code for all Revenue accounts held by Ministries and agencies both
at the Central Bank and in commercial Banks. It will be linked to the Individual Bank accounts
opened in respect of Non Tax Revenue (NTR) and other Revenue proceeds by Agencies and
Ministries. There should be no expenditures made from this account.

352108 Collection Accounts

This is the control account on which all cash collected by local authorities is kept before being
transferred to the relevant specifically designated accounts. This is the account on which
funds are collected and later transferred to operational accounts (352103). There should be no
expenditure made from this account. It will be linked to the Local revenue collection account
and also to the Central Government collection account at the Local Governments.

352109 Cash-In-Transit
This is an account that provides for the recording of funds received too late for deposit in the
current period and remittances forwarded by other Government units in the current period
but not credited by the bank until the following period.

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352110 Cash at Hand – Imprest

This account shall be charged with all the cash in respect of Petty Cash and other working
funds.

352149 Other Holding accounts

This is the control account on which all cash held in Bank accounts which cannot be classified
under the above categories will be captured. This account shall be linked to all such accounts
that may fall under its description. Examples include, The Treasury bills investment account.

3522 Debt Securities

352201 Bonds
This account shall include all securities held by the Government in resident or non-resident
units, which securities give Government the unconditional right to fixed money incomes or
contractually determined variable money incomes, normally referred to as interest.

352202 Promissory Notes

This account shall record all documents held by Government promising to repay a short-term
loan due to it, under agreed-upon terms. These are legal documents that obligate the borrower
to repay a loan at a specified interest rate during a specified period of time or on demand.

352203 Debentures
This account shall include all short-term debt securities held by the Government, excluding
bonds and promissory notes.

352204 Cash in Banks – Time Deposits.

Cash deposits, which may be withdrawn at a specified future date, after the lapse of a specific
period of time, or upon thirty or more days, advance notice of withdrawal, are included in this
account. Cash placements, certificates of deposit, etc. should be included in this account.

352299 Other Debt Securities

This account shall record all other debt securities held by Government, excluding bonds,
Promissory notes, debentures and cash in banks.

3523 Loans

352301 Government lending -State Enterprises

This account shall comprise all Government lending to Public Corporations, and/or other
Public entities from funds obtained from various sources.

352302 Government lending -Private Entities

This account shall comprise all Government lending to Private Companies and/or other private
entities from funds obtained from various sources.

352399 Other Government lending

This account shall comprise all Government lending to other entities other than to Public
Corporations, and/or other Public entities, to Private Companies and/or other private entities,
from funds obtained from various sources.

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3524 Equity

352401 Shares in public corporations

This account shall comprise shareholdings in public corporations and companies where the
Government has a controlling interest.

352402 Shares in private entities

Recorded into this account shall be Government’s shareholdings in private enterprises.

3525 Investment Fund Shares or Units

352501 Petroleum Revenue Investment Reserve

This account shall be used to record the value of Government’s Investment in the Petroleum
Revenue Investment Reserve in Bank of Uganda.

352599 Others Investment Fund Shares or Units

This account shall be used to record the value of other Government’s Investment other than in
public corporations and nonpublic enterprises.

3526 Insurance, Pension & Standardized Guarantee schemes

3527 Derivatives

352701 Forwards
This account shall be used to record the value of forwards contracts.

352702 Futures
This account shall be used to record the value of futures contracts.

352703 Options
This account shall be used to record the value of options contracts.

352704 Swaps
This account shall be used to record the value of swap contracts.

3528 Accounts Receivable

352801 Transfers to other Government Units

This account shall include transfers made from the Central Government to other Government
units. On making the transfer, this account shall be debited and the Bank account credited.
When the relevant Local Authority renders a Return indicating that the funds have been
spent for the purpose, this account shall be credited and the corresponding expense account
debited.

352802 Staff Advances

Recorded into this account shall be short-term loans made against a staff’s salary.

352803 Other Advances

Recorded into this account shall be advances other than those relating to staff’s salary.

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352804 Taxes Receivable

Contained in this account shall be debtors in respect of unpaid taxes to government. Note that
these are all the tax defaulters whose tax collection is administered by any government entity,
including URA e.g. Local service tax defaulters.

352805 Other Accounts receivable

Recorded into this account shall be other revenues receivable other than taxes. i.e. Non tax
revenue (NTR).

352806 Trade debtors

This account shall include trade credit extended by the government directly to purchasers of
goods and services. This will also cater for unpaid bills in respect of utilities.

352807 Sundry Debtors

This category shall include other accounts receivable including rent, wages, salaries, social
contributions and social benefits among others.

352808 Pre-payments
Recorded into this account shall be pre-payments other than advances.

352809 Loans Receivable

Recorded into this account shall be loans receivable.

352880 Salary Arrears Budgeting

This account shall be charged with budgeting for payments in respect of salary arrears. On
payment of the same, this account shall be debited. The total debits (payments) at the end
of the period should be transferred to code 411721 by crediting 352880 and debiting 411721.

352881 Pension and Gratuity Arrears Budgeting

This account shall be charged with budgeting for payments in respect of pension and gratuity
arrears. On payment of the same, this account shall be debited. The total debits (payments) at
the end of the period should be transferred to code 4118XX by crediting 352881 and debiting
4118XX

352882 Utility Arrears Budgeting

This account shall be charged with budgeting for payments in respect of utilities’ arrears. On
payment of the same, this account shall be debited. The total debits (payments) at the end
of the period should be transferred to code 411721 by crediting 352882 and debiting 411721.

352883 External Debt Arrears Budgeting

This account shall be charged with budgeting for payments in respect of external debt arrears.
On payment of the same, this account shall be debited. The total debits (payments) at the end
of the period should be transferred to code 4113XX by crediting 352883 and debiting 4113XX.

352884 Securities Redemption Arrears Budgeting

This account shall be charged with budgeting for payments in respect of securities (treasury
bills,bonds, etc) redemption arrears . On payment of the same, this account shall be debited.
The total debits (payments) at the end of the period should be transferred to code 4112XX by
crediting 352884 and debiting 4112XX.

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LIABILITIES DESCRIPTION

352899 Other Domestic Arrears Budgeting

This account shall be charged with budgeting for payments in respect of arrears not categorized
above. On payment of the same, this account shall be debited. The total debits (payments) at
the end of the period should be transferred to code 4112721 by crediting 352899 and debiting
411721

353 Acquisition of financial assets

Accounts under item code 353 are appropriation accounts and used to budget for lending and
the acquisition of investments in debt securities, equity and Investment Fund Shares or Units
and reflect budgeted cash outflows and captured in the budget performance reports at cost
for the reporting period.

The detailed list of accounts under 353 : Acquisition of financial assets is provided in the
summary section of this chart of accounts and the accounts shall be used in line with the
descriptions under the 352 account range/series described above.

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CLASS 4 : LIABILITIES DESCRIPTION

Financial liabilities are contractual obligations to (i) to deliver cash or another financial asset; or (ii) to
exchange financial assets or financial liabilities under conditions that are potentially unfavorable to the
entity.

41 Financial Liabilities

411 Stock / Value of Financial Liabilities

This range will be used to record the total stock of liabilities including those obtained through
merger/ demerger of entities (MDALGs) and any adjustments made to the stock of the these
liabilities. Any interest on the stock of these liabilities will be recorded under the 412 – Liabilities
[Interest Payable). The codes under this range will also be used for budgeting and repayment
of the liabilities.

4111 Currency Deposits

4112 Debt Securities

411201 Treasury Bills

This account shall be charged with the total value of Treasury Bills issued by Government but
which have not yet matured. The negotiable debt obligations include here are all issues by the
Government having maturities of 90 days, 182 days, 273 days and 364 days.

411202 Treasury Bonds

This account shall record all long term securities issued by Government to other entities, which
securities give such entities an unconditional right to fixed money incomes or contractually
determined valuable money incomes, normally referred to as interest. These usually mature
after a period of more than one year.

411203 Promissory Notes

This account shall record all documents issued by Government promising to repay a loan
at a specified interest rate, during a specified period of time or on demand. The documents
referred to in this case do not include formal loan agreements like those issued by lending
agencies e.g. Bank loan agreements, etc.

4113 Loans

411301 Commercial Banks & Other Financial Institutions

This account shall be charged with the total value of Government borrowings from Commercial
Banks and financial intermediaries.

411302 From other Government units

This account shall be charged with the total value of Government borrowings from other
government units.

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411303 From State Owned Enterprises

This account shall be charged with the total value of Government borrowings from state
owned enterprises.

411304 Interest Payable

This account shall be credited with unpaid interest charged arising as a result of loan finance
procured by Government from domestic sources e.g. Interest on Treasury bills, Bonds, Bank
loans and Promissory notes. It is meant to record only the interest arrears. Note that it is only
when paying off the previously unpaid interest (arrears) and not payment of the expense that
this account should be debited.

411315 Other loans

This account shall be charged with the total value of Government domestic borrowings from
other sources other than; State owned enterprises, lower government levels, local Commercial
Banks and financial intermediaries.

4114 Equity

4115 Investment Fund Shares or Units

4116 Derivatives

411601 Forwards
This account shall be used to record the value payable as a result of forwards contracts.

411602 Futures
This account shall be used to record the value payable as a result of futures contracts.

411603 Options
This account shall be used to record the value payable as a result of options contracts.

411604 Swaps
This account shall be used to record the value payable as a result of swaps contracts.

4117 Accounts Payable

411711 Arrears
This account shall be charged with the stock of Arrears.

411721 Trade creditors

This account shall record trade credit extended to Government in the purchase of goods and
services. It does not include loans or other securities.

411723 Taxes payable

Contained in this account shall be unpaid taxes by a government entity. Note that these are
all the tax arrears whose collection is administered by any other government entity or URA e.g.
Local service and withholding tax.

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411724 Deposits received

Charged to this account shall be deposits received from third parties for various activities e.g.
deposits received from third parties for repairs after road cutting.

411725 Advances from Other Government Units

Charged to this account shall be advances received from other government units for
performance of specified work after which accountabilities would be required. These funds
would have initially been voted for under the Giving unit but work will be done by the receiving
unit.

411726 Deferred Income

This account shall record advances received in respect of non-tax revenue whose service is yet
to be rendered. The liability shall be retired as and when the service is rendered by recognizing
the non-tax revenue or in case of a refund e.g. Tuition paid in advance by Students.

411798 Other Accounts payable

This account shall record other accounts payable other than those recorded under; salary
arrears, Trade creditors, taxes payable, deposits received, advances from other government
units and Deferred income above.

4118 Pension Liabilities

411801 Pension Liabilities to employees

This account shall be credited with the total outstanding pension arrears to the General Public
Service with the exclusion of the military and education service arrears. These include total
outstanding to general public service, education service, excluding to military.

411802 Pension Liabilities to Military

This account shall be credited with the total outstanding pension arrears to the military
exclusively.

411899 Other Pension Liabilities

This account shall be credited with the total outstanding pension arrears other than those to
the general Public Service, education service and to military.

412 Liabilities- Budgeting and Interest payable

The detailed listing of codes is provided in the summary section of this chart of accounts. The
accounts shall be used to record the interest payable on the liabilities under 411 above.

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413 Provisions
A provision is a liability of uncertain timing or amount. Examples include provisions for
litigation, warranty provisions, restructuring, environmental (provisions for decommissioning,
dismantling, (depollution or site restoration). Provisions may also be made for the uncertainty
in the collection of accounts receivable.
Account codes under this series shall be used to make provisions for liabilities.

413101 Litigation
This account shall be used to make provision for costs arising out of litigation and legal
obligations.

413102 Onerous contracts

This account shall be used to make provision for government contracts where unavoidable
costs of meeting the obligations of the contract exceed the economic benefits or service
potential to be received.

413103 Restructuring
This account shall be used to make provision for costs relating to Government restructuring
programmes such as termination or fundamental reorganization of certain activities, dismissal
of staff, etc.

413104 Warranty /Guarantees

This account shall be used to make provision for costs associated with warranties or guarantees

413105 Environmental provision

This account shall relate to provision for decommissioning, dismantling, depollution or site
restoration costs.

413106 Doubtful accounts receivable

This account shall be used to estimate the doubtful accounts receivable in order to arrive at
the Net Book Values of the accounts receivable.

413107 Inventory obsolescence

This account shall be used to provide for expected loss of value of inventories due to obsolesce.

413108 Taxes and other statutory obligations

This account shall be used to provide for costs arising out tax and other statutory obligations

413109 Other Provisions

This account shall be used to provide for provisions not covered above.

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42 ACCUMULATED DEPRECIATION

421 CONSUMPTION OF PRODUCED ASSETS

4211 Buildings and structures

42111 Dwellings

421111 Residential Buildings

This account shall include accumulated depreciation of all buildings that are used entirely or
primarily as residences, including garages and other associated structures.

421119 Others Dwellings

This account shall include accumulated depreciation of all other buildings that are used
primarily as residences other than those in 311111 such as; Tents, Caravans and other
associated structures. Houseboats, barges, mobile homes, and caravans that are used primarily
as principal residences shall also be included. Dwellings acquired for military personnel are
also included here.

42112 Buildings other than dwellings

421121 Non-Residential Buildings

This account shall contain accumulated depreciation of all buildings other than residential
buildings. Examples include office buildings, schools, hospitals, and buildings for public
entertainment, warehouse and industrial buildings, commercial buildings, hotels and
restaurants. Buildings acquired for military purposes other than dwellings are included here,
for example buildings for administration purposes.

421129 Others Buildings other than dwellings

This account shall contain accumulated depreciation of all buildings other than residential
buildings, Nonresidential buildings and Others Dwellings. Examples.

42113 Structures

421131 Roads and Bridges

This account shall contain accumulated depreciation of highways, streets, roads, bridges,
elevated highways, airfield runways, railways and subways.

421132 Airports and Airfields

This account shall contain accumulated depreciation of Airports and Airfields.

421133 Railways and subways

This account shall contain accumulated depreciation of Railways and subways.

421134 Oil Pipelines and reservoirs

This account shall contain accumulated depreciation of Oil Pipelines and reservoirs.

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LIABILITIES DESCRIPTION

421135 Water Plants, pipelines and sewerage networks

This account shall contain accumulated depreciation of Sewers, waterways, and other
waterworks, treatment plants.

421136 Power lines, stations and plants

This account shall contain accumulated depreciation of Power lines, stations and plants

421137 Information Communication Technology network lines

This account shall contain accumulated depreciation of Information Communication
Technology network lines, masts and wide area network communication equipment.

421139 Other Structures

This account shall contain accumulated depreciation of, other than; Roads and Bridges,
Airports and Airfields, Railways and subways, Oil Pipelines & reservoirs, Water Plants, pipelines
and sewerage networks, Power lines, stations and plants, Information Communication
Technology network lines, such as harbors and dams etc.

42114 Land Improvements

421141 Irrigation and drainage Channels

This account shall contain accumulated depreciation of Irrigation and drainage Channels.

421142 Flood barriers

This account shall contain accumulated depreciation of flood barriers.

421149 Other Land Improvements

This account shall contain accumulated depreciation of all other land improvements other
than Irrigation and drainage Channels, and flood barriers.

4212 Machinery and equipment

42121 Transport equipment

421211 Heavy Vehicles

This account shall comprise accumulated depreciation of heavy equipment for moving people
and objects on land, including earth moving equipment, trailers and semi-trailers.

421212 Light Vehicles

This account shall comprise accumulated depreciation of light equipment for moving people
and objects on land, including motor vehicles.

421213 Water Vessels

This account shall comprise accumulated depreciation of equipment for moving people and
objects on water, including ships, boats, canoes, yachts, rafts, and hovercraft.

421214 Aircrafts
This account shall comprise accumulated depreciation of air transport equipment for moving
people and objects in space, including passenger and cargo planes.

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LIABILITIES DESCRIPTION

421215 Train Engines and Wagons

This account shall comprise accumulated depreciation of equipment for moving people and
objects on wheeled vehicles running on rails, including railway locomotives.

421216 Cycles
This account shall comprise accumulated depreciation of two and three-wheel equipment for
moving people and objects on land, including, motorcycles, tricycles and bicycles.

421219 Other Transport equipment

This account shall contain accumulated depreciation of all other Transport equipment other
than Heavy Vehicles, Light Vehicles, Water Vessels, Aircrafts, Train Engines and Wagons, and
Cycles.

42122 Information, Computer and Telecommunications Equipment

421221 Light ICT hardware

This account shall contain accumulated depreciation of all Information Communication
Technology equipment supporting Local Area Networks. Types of assets that would be included
are general and special purpose machinery office, accounting, and computing equipment and
communication equipment.

421222 Heavy ICT hardware

This account shall contain accumulated depreciation for all Information Communication
Technology equipment supporting Wide Area Networks. Types of assets that would be included
are general and special purpose machinery office, accounting, and computing equipment and
communication equipment.

421223 Television and radio transmitters

This account shall contain accumulated depreciation for all Information Communication
Technology equipment supporting Television and radio transmissions.

421229 Other ICT Equipment

This account shall contain accumulated depreciation for all Information Communication
Technology equipment other than heavy and light Information Communication Technology
equipment. Types of assets that would be included are TVs, Radios, Videos, Digital cameras,
telephone sets etc.

42123 Other Machinery and equipment (other than Transport or ICT Equipment)

421231 Office Equipment

This account shall contain accumulated depreciation for all equipment used in offices that are
not categorized in furniture and other Information Communication Technology equipment.

421232 Electrical machinery.

This account shall contain accumulated depreciation for all equipment used in generation
and transmission of electricity.

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RESERVES DESCRIPTION

421233 Medical, Laboratory and Research appliances

This account shall contain accumulated depreciation for all Medical, laboratory and research
equipment. Types of assets that would be included are general and special purpose medical
and laboratory equipment used for research.

421234 Precision and optical instruments

This account shall contain accumulated depreciation for all instruments used for tasks
which are precise or exact in nature. This account excludes all those equipment contained
in office equipment, Medical, Laboratory and Research appliances, and other Information
Communication Technology equipment categories.

421235 Furniture and Fittings

Under this account shall be accumulated depreciation for all office and residential furniture
such as desks, chairs, cabinets, and curtains. It also includes office paintings, sculptures, and
other works of art or antiques, and other collections of considerable value that are owned and
displayed in government offices but excludes those in museums and similar organizations for
the purpose of producing non-market services, mostly collective services.

421236 Musical instruments

This account shall contain accumulated depreciation for all instruments used for production
of rhythms and lyrics, combined in such a way as to produce beauty of form, harmony, and
expression of emotion.

421237 Sports Equipment

This account shall contain accumulated depreciation for all instruments used for sports and
fitness health purposes.

421238 Road Furniture

This account shall contain accumulated depreciation for all Road Furniture

421239 Plant Machinery

This account shall contain accumulated depreciation for all Plant Machinery

4213 Weapon’s systems

42131 Classified Assets

421311 Classified Assets

This account shall consist of accumulated depreciation of strategic assets for security purposes,
include vehicles and other equipment, such as warships, submarines, military aircraft, tanks,
missile carriers and launchers, etc.

42132 Non Classified

421321 Non Classified

This account shall consist of accumulated depreciation for security purposes, include vehicles
and other equipment, such as warships, submarines, military aircraft, tanks, missile carriers
and launchers, etc. excluding those under any other classification of assets above.

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RESERVES DESCRIPTION

CLASS 5 – RESERVES DESCRIPTION

51 GoU Equity Funds

511 Revenue Reserves

511001 Revenue Reserve

The revenue reserve records the surplus or deficit for the period. In the statement of financial
performance for the year, if the incomes exceed the expenses i.e. If there is a surplus then it
should be credited to this account. In case of a deficit, this account shall be debited by the
deficit amount. This amount is derived from the income statement and shall be shown as the
revenue reserve for the year in the balance sheet under the “Financed by” items.

Annually the revenue reserves are closed off to the 513001 : Accumulated Fund/Net worth.

512 Capital Reserves

Account Item Code 512 relates to revaluation of all categories of assets. These include, the
fixed assets reserves, inventory reserves and financial assets reserves. This account shall be
credited/ debited with a surplus or deficit arising out of an increase or a reduction of the
carrying amount of the assets.

5121 Fixed Assets Reserves

512101 Fixed Assets Reserves

This Account will record the revaluation of Fixed assets for the period.
These include, Buildings and structures, machinery and equipment, etc. This account shall
be credited/ debited with a surplus or deficit arising out of an increase or a reduction of the
carrying amount of the assets. Balances on this account code should be closed off to 513002:
Fixed Assets Accumulated Reserves at the end of the financial year as part of the end of year
adjustment processes.

5122 Inventory Reserves

512201 Inventory Reserves

Account relates to revaluation of Inventory items. This account shall be credited/ debited with
a surplus or deficit arising out of an increase or a reduction of the carrying amount of the
inventories.

5123 Financial Assets

512301 Financial Assets

Account relates to revaluation of all categories of financial assets. This account shall be
credited/ debited with a surplus or deficit arising out of an increase or a reduction of the
carrying amount of the financial assets,.

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RESERVES DESCRIPTION

513 Equity

513001 Accumulated Fund/Net worth

This is the cumulated revenue reserve over time. Whereas reserves for the year are recorded
under 511001, this account shall be used to record the total effect of the revenue reserves for
prior years. If the net effect is a deficit, then that balance shall be a debit whereas a surplus will
be a credit to this code. This code will appear under the “financed by” items on the balance
sheet.

513002 Fixed Assets Accumulated Reserves

This account shall record the cumulative position of asset reserves over time. Whereas fixed
reserves for the year are recorded under code 512101, this code shall be used to record the total
effect of the fixed asset reserves for prior years. If the net effect is a deficit, then this account
will be debited and credited when the net effect is a surplus. This code will appear under the
“financed by” items on the balance sheet.

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ANNEXES

ANNEX I : PROJECT CODES

PROJECT
PROJECT NAME
CODE
0023 Defence Equipment Project
0265 Atiak-Moyo Road
0267 Construct And Improvement Ferry Services
0355 Rehabilitation Of Parliament
0368 Mbarara Univ. Of Science And Techn.
0369 Rehabilitation Of Itek
0385 Assistance to Uganda Police
0906 Gulu University
0952 Upgrading of Masaka - Bukakata Road
0994 Development of Industrial Parks
1040 Kapchorwa - Suam Road
1041 Kyenjojo- Hoima-Masindi -Kigumba road
1120 Uganda Cancer Institute
1143 Isimba Hydro Power Project
1176 Hoima- Wanseko Road
1178 UPDF Peace Keeping Mission in Somalia
1183 Karuma Hydroelectricity Power Project
1193 Kampala Water- Lake Victoria Water & Sanitation project
1208 Support to National Authorising Officer
1242 Construction of the JLOS House
1243 Rehabilitation and Construction of General Hospitals
1262 Rural Electrication project
1274 Musita-Lumino-Busia/Majanji Road
1276 Mubende-Kakumiro-Kagadi Road
1277 Kampala Nothern Bypass Phase 2
1278 Kampala-Jinja Expressway
1279 Seeta-Kyaliwajjala-Matugga-Wakiso-Buloba-Nsangi
1280 Najjanankumbi-Busabala Road and Nambole-Namilyango-Seeta
1281 Tirinyi-Pallisa-Kumi/Kamonkoli Road
1284 Development of new Kampala Port in Bukasa
1291 Regional Integration Implementation Programme [RIIP] Support for Uganda
1302 Support for Hydro-Power Devt and Operations on River Nile
1308 Development and Improvement of Special Needs Education (SNE)
1310 Albertine Region Sustainable Development Project
1311 Upgrading Rukungiri-Kihihi-Ishasha/Kanungu Road
1313 North Eastern Road-Corridor Asset Management Project
1316 Enhancing National Food Security through increased Rice production in Eastern Uganda

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ANNEXES

PROJECT
PROJECT NAME
CODE
1319 Kampala Flyover
1320 Construction of 66 Selected Bridges
1322 Upgrading of Muyembe-Nakapiripirit (92 km)
1323 The Project on Irrigation Scheme Development in Central and Eastern Uganda (PISD)-JICA
Supported Project
1325 NAGRC Strategic Intervention for Animal Genetics Improvement Project
1330 Livestock Diseases Control Project Phase 2
1338 Skills Development Project
1345 ADB Support to UCI
1347 Solar Powered Mini-Piped Water Schemes in rural Areas
1350 Muzizi Hydro Power Project
1356 Uganda National Examination Board (UNEB) Infrastructure Development Project
1357 Improving Access and Use of Agricultural Equipment and Mechanisation through the use of
labour Saving Technologies
1358 Meat Export Support Services
1373 Entebbe Airport Rehabilitation Phase 1
1381 Programme for Restoration of Livelihoods in Northern Region (PRELNOR)
1386 Crop Pests and Diseases Control Phase II
1391 Lira-Gulu-Agago 132KV Transmission Project
1395 The Maize seed & Cotton production project under Uganda Prisons Service
1396 Water for Production Regional Center-North based in Lira (WfPRC-N)
1397 Water for Production Regional Center-East based in Mbale (WfPRC-E)
1398 Water for Production Regional Center-West based in Mbarara (WfPRC-W)
1402 Rwenkunye -Apac- Lira -Acholibur Road
1403 Soroti -Katakwi- Moroto -Lokitonyala Road
1404 Kibuye -Busega- Mpigi
1409 Mirama -Kabale 132kv Transmission Project
1413 East Africa Public Health Laboratory Network Project Phase II
1414 Support to Lira University Infrastructure Development
1415 Support to NCDC Infrastructure Development
1417 Farm Income Enhancement and Forestry Conservation Programme Phase II
1418 Support to Kabale University Infrastructure Development
1419 Support to Soroti University Infrastructure Development
1421 Development of the Construction Industry
1424 Multi-Lateral Lakes Edward & Albert Integrated Fisheries and Water Resources Management
1425 Multisectoral Food Safety & Nutrition Project
1426 Grid Expansion and Reinforcement Project - Lira,Gulu, Nebbi to Arua Transmission Line
1428 Energy for Rural Transformation (ERT) Phase III
1432 OFID funded Vocational Project Phase II
1436 GAVI Vaccines and Health Sector Dev’t Plan Support
1438 Water Service Acceleration Project (SCAP 100%)

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ANNEXES

PROJECT
PROJECT NAME
CODE
1440 Uganda Reproductive Maternal & Child Health Services Improvement Project
1443 Revitilisation of prison Industries
1444 Agriculture Value Chain Development
1456 Multinational Lake Victoria Martime Comm. & Transport Project
1486 Development Initiative for Northern Uganda
1487 Enhancing Resilience of Communities to Climate Change
1489 Development of Kabaale Airport
1490 Luwero - Butalangu Road
1491 African Centers of Excellence II
1492 Kampala Metropolitan Transmission System Improvement Project
1493 Developing a Market Oriented and Environmentally Sustainable Beef Meat Industry
1494 Promoting Commercial Aquaculture Project
1496 Construction of the IGG Head Office Building Project
1497 Masaka-Mbarara Grid Expansion Line
1503 Karugutu - Ntoroko Road
1508 National Oil Palm Project
1509 Local Economic Growth (LEGS) Support Project
1511 Kiira Motors Corporation
1512 Uganda National Airline Project
1513 National Science, Technology, Engineering and Innovation Skills Enhancement Project
1514 Uganda Support to Municipal Infrastructure Development (USMID II)
1517 Bridging the demand gap through the accelerated rural electrification programme (TBEA)
1518 Uganda Rural Electrification Access Project (UREAP)
1520 Building Resilient Communities, Wsetland Ecosystems and Associated Catchments in Uganda
1521 Resource Enhancement and Accountability Programme (REAP)
1522 Inner Murchison Bay Cleanup Project
1523 Water for Production Phase II
1524 Water and Sanitation Development Facility East-Phase II
1525 Water and Sanitation Development Facility-South West-Phase II
1526 Uganda Heart Institute Infrastructure Development Project
1527 Establishment of an Oncology Centre in Northern Uganda
1528 Hoima Oil Refinery Proximity Development Master Plan
1529 Strategic Towns Water Supply and Sanitation Project (STWSSP)
1530 Integrated Water Resources Management and Development Project (IWMDP)
1531 South Western Cluster (SWC) Project
1532 100% Service Coverage Acceleration Project-umbrellas (SCAP 100- umbrellas)
1533 Water and Sanitation Development Facility Central-Phase II
1534 Water and Sanitation Development Facility North-Phase II
1536 Upgrading of Kitala-Gerenge Road

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ANNEXES

PROJECT
PROJECT NAME
CODE
1537 Upgrading of Kaya-Yei Road
1539 Italian support to Health Sector Decelopment Plan- Karamoja Infrastructure Development
Project Phase II
1540 Development of Secondary Education Phase II
1542 Airborne Geophysical Survey and Geological Mapping of Karamoja
1543 Kihihi-Butogota-Bohoma Road
1544 Kisoro-Lake Bunyonyi Road
1545 Kisoro-Mgahinga National Park Headquarters Road
1546 Kisoro-Nkuringo-Rubugiri-Muko Road
1547 Kebisoni-Kisizi-Muhanga Road
1550 Namunsi-Sironko/Muyembe-Kapchorwa Section I
1556 Construction of the Supreme Court and Court of Appeal Buildings
1558 Rural Bridges Infrastructure Development
1559 Drought Resilience in Karamoja Sub-Region Project
1560 Relocation and Operationalisation of the National Livestock Resources Research Institute
(NALIRRI)
1562 Lake Victoria Water and Sanitation (LVWATSAN) Phase 3
1563 URC Capacity Building Project
1564 Community Roads Improvement Project
1565 Construction of 30,000 Housing Units for the UPDF personnel
1566 Retooling of Ministry of Health
1567 Retooling of National Medical Stores
1568 Retooling of Uganda Heart Institute
1569 Retooling of Uganda Virus Research Institute
1570 Retooling of Uganda Cancer Institute
1571 Retooling of National Trauma Centre, Naguru
1572 Retooling of Butabika National Referral Hospital
1573 Retooling of Mulago Specialized Women and Neonatal Hospital
1574 Retooling of Kiruddu National Referral Hospital
1575 Retooling of Kawempe National Referral Hospital
1576 Retooling of Fort Portal Regional Referral Hospital
1577 Retooling of Moroto Regional Referral Hospital
1578 Retooling of Mbarara Regional Referral Hospital
1579 Retooling of Mubende Regional Referral Hospital
1580 Retooling of Mbale Regional Referral Hospital
1581 Retooling of Arua Regional Referral Hospital
1582 Retooling of Kabale Regional Referral Hospital
1583 Retooling of Lira Regional Hospital
1584 Retooling of Hoima Regional Referral Hospital
1585 Retooling of Gulu Regional Referral Hospital

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ANNEXES

PROJECT
PROJECT NAME
CODE
1586 Retooling of Masaka Regional Referral Hospital
1587 Retooling of Soroti Regional Referral Hospital
1588 Retooling of Entebbe Regional Referral Hospital
1589 Retooling of Office of the President
1590 Retooling of State House
1591 Retooling of Ministry of Foreign Affairs
1593 Retooling of Internal Security Organization
1594 Retooling of Ministry of Energy and Mineral Development (Phase II)
1595 Retooling of Uganda National Oil Company
1596 Retooling of Petroleum Authority of Uganda
1597 Retooling of Ministry of Science Technology and Innovation
1598 Retooling of Uganda Industrial Research Institute
1599 Retooling of Uganda National Council of Science and Technology
1600 Retooling of Ministry of ICT & National Guidance
1601 Retooling of Ministry of Education and Sports
1602 Retooling of Education service Commission
1603 Retooling of Makerere University
1604 Retooling of Kyambogo University
1605 Retooling of Kabale University
1606 Retooling of Busitema University
1607 Retooling of Makerere University Business School
1608 Retooling of Gulu University
1609 Retooling of Ministry of Tourism, Wildlife and Antiquities
1610 Liquefied Petroleum Gas (LPG) Supply and Infrastructure Intervention
1611 Petroleum Exploration and Promotion of Frontier Basins
1612 National Petroleum Data Repository Infrastructure
1613 Investing in Forests and Protected Areas for Climate-Smart Development
1614 Support to Rural Water Supply and Sanitation Project
1615 Government Network (GOVNET) Project
1616 Retooling of Uganda National Roads Authority
1617 Retooling of Ministry of Works and Transport
1618 Retooling of Ministry Agriculture, Animal Industry and Fisheries
1619 Retooling of National Agricultural Research Organization
1620 Retooling of Directorate of Ethics and Integrity
1621 Retooling of Public Procurement and Disposal of Public Assets Authority
1622 Retooling of Uganda Revenue Authority
1623 Retooling of Financial Intelligence Authority
1624 Retooling of Uganda Investment Authority
1625 Retooling of Ministry of Finance, Planning and Economic Development

ISSUED MAY, 2022 | UPDATED MAY, 2024

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ANNEXES

PROJECT
PROJECT NAME
CODE
1626 Retooling of Uganda Bureau of Statistics
1627 Retooling of Ministry of Gender, Labour and Social Development and its Institutions.
1628 Retooling of Equal Opportunities Commission
1629 Retooling of National Planning Authority
1630 Retooling of Ministry of Defense and Veteran Affairs
1631 Retooling of External Security Organization
1632 Retooling of Ministry of Lands, Housing and Urban Development
1633 Retooling of Uganda Land Commission
1634 Retooling of Uganda AIDS Commission
1635 Retooling of Health Service Commission
1636 Retooling of Jinja Regional Referral Hospital
1637 Retooling of Mulago National Referral Hospital
1638 Retooling of Ministry of Water and Environment
1639 Retooling of National Environment Management Authority
1640 Retooling of the Law Development Centre
1641 Retooling of Ministry of Internal Affairs
1642 Retooling of Directorate of Government Analytical Laboratory
1643 Retooling of Uganda Prisons Service
1644 Retooling of the Judiciary
1645 Retooling of Office of the Director of Public Prosecutions
1646 Retooling of Judicial Service Commission
1647 Retooling of Ministry of Justice and Constitutional Affairs
1648 Retooling of Uganda Registration Services Bureau
1649 Retooling of Uganda National Examinations Board
1650 Retooling of Mbarara University of Science and Technology
1651 Retooling of Local Government Finance Commission
1652 Retooling of Ministry of Local Government
1653 Retooling of National Information & Technology Authority
1654 Power Supply to industrial parks and Power Transmission Line Extension
1655 Kikagati Nsongezi Transmission Line
1656 Construction of Muko - Katuna Road (66.6 km)
1657 Moyo-Yumbe-Koboko road
1658 Kampala City Roads Rehabilitation Project
1659 Rehabilitation of the Tororo ¿ Gulu railway line
1660 Strengthening Water Utilities Regulation Project
1661 Irrigation For Climate Resilience Project Profile
1662 Water Management Zones Project Phase 2
1663 China-Uganda South-South Cooperation Project Phase III
1665 Uganda Secondary Education Expansion Project

ISSUED MAY, 2022 | UPDATED MAY, 2024

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ANNEXES

PROJECT
PROJECT NAME
CODE
1666 Development of Solar Powered Irrigation and Water Supply Systems
1667 Retooling the National Identification and Registration Authority
1668 Retooling the Uganda Law Reform Commission
1669 Retooling the Uganda Police Force
1670 Retooling the Uganda Human Rights Commission
1671 Retooling the National Citizenship and Immigration Control
1672 Retooling of Uganda Blood Transfusion services
1673 Retooling of Office of the Prime Minister
1674 Retooling of Public Service Commission
1675 Retooling of Uganda National Bureau of Standards
1676 Retooling of Uganda Tourism Board
1677 Retooling of Uganda Road Fund
1678 Retooling of Uganda National Meteorological Authority
1679 Retooling of National Forestry Authority
1680 Retooling of Soroti University
1681 Retooling of National Curriculum Development Centre
1682 Retooling of Public Service
1683 Retooling of Uganda Coffee Development Authority
1684 Retooling of Inspectorate of Government
1685 Retooling of Muni University
1686 Retooling of Kampala Capital City Authority
1687 Retooling of Electoral Commission
1688 Retooling of Uganda Export Promotion Board
1689 Retooling of Ministry of Trade and Industry
1690 Retooling of Office of the Auditor General
1691 Retooling of Ministry of East African Affairs
1692 Rehabilitation of Masaka Town Roads (7.3 Km)
1693 Rehabilitation of Kampala-Jinja Highway (72 Km)
1694 Rehabilitation of Mityana-Mubende Road (100 Km)
1695 Rehabilitation of Packwach-Nebbi Section 2 Road (33 Km)
1696 Development of Sustainable Cashew Nut Value Chain in Uganda
1697 National Wetlands Restoration Project
1698 Establishment of Value Addition and Agro Processing Plants in Uganda
1699 Development of Museums and Heritage Sites for Cultural Tourism (Phase II)
1700 Mt. Rwenzori Tourism Infrastructure Development Project (Phase II)
1701 Development of Source of the Nile (Phase II)
1702 Construction of the National Military Museum Project
1703 Rehabilitation of District Roads Project

ISSUED MAY, 2022 | UPDATED MAY, 2024

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ANNEXES

PROJECT
PROJECT NAME
CODE
1704 Development of the Local governments’ Revenue Collection and Management Information
System
1705 Rehabilitation and Upgrading of Urban Roads Project
1706 Investment for Industrial Transformation and Employment Project (INVITE)
1708 Retooling of Parliamentary Commission
1709 Rice Development Project Phase II
1710 Retooling of Uganda Mission in Guangzhou
1711 Retooling of Mission in Juba
1712 Retooling Mission in Canberra
1713 Retooling of Mission in ANKARA
1714 Retooling of Mission in Mogadishu
1715 Retooling of Mission in Qatar Doha
1716 Retooling of Mission in Kualar Lumpur
1717 Retooling of Mission in Berlin , Germany
1718 Retooling of Mission in Mombasa
1719 Retooling of Mission in Khartoum - Sudan
1720 Retooling of Mission in Kinshasa - D.R Congo
1721 Retooling of Mission in Rome - Italy
1722 Retooling of Mission in Algiers
1723 Retooling of Mission in Tokyo - Japan
1724 Retooling of Mission in Geneva - Switzerland
1725 Retooling of Mission in Kigali - Rwanda
1726 Retooling of Mission in Beijing - China
1727 Retooling of Mission in Addis Ababa - Ethiopia
1728 Retooling of Mission in Pretoria - South Africa
1729 Retooling of Mission in Abuja - Nigeria
1730 Retooling of Mission in Dar es saalam - Tanzania
1731 Retooling of Mission in Nairobi - Kenya
1732 Retooling of Mission in Cairo - Egypt
1733 Retooling of Mission in London - United Kingdom
1734 Retooling of Mission in Bujumbura - Burundi
1735 Retooling of Mission in New Delhi - INDIA
1736 Retooling of Mission in Tehran- IRAN
1737 Retooling of Mission in Copenhagen - Denmark
1738 Retooling Mission in Riyadh- SAUDI ARABIA
1739 Retooling of Mission in Moscow, Russia
1740 Retooling of Mission in New york - USA
1741 Retooling of Mission in BRUSSELS - BELGIUM
1742 Retooling of Mission in PARIS - FRANCE
1743 Retooling of Mission in Ottawa - Canada

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ANNEXES

PROJECT
PROJECT NAME
CODE
1744 Retooling Mission in Abu Dhabi
1745 Retooling of Mission in Washington -USA
1747 Retooling of National Council of Sports
1748 Retooling of the Uganda Business and Technical Examination Board
1749 Retooling of the National Council of Higher Education
1751 Retooling of Diary Development Authority
1752 Retooling of the National Animal Genetic Resources Centre and Data Bank
1753 Retooling of Rural Electrification Authority
1754 Retooling of National Agricultural Advisory Services Secretariat
1755 Retooling of the Uganda Free Zones Authority
1756 Retooling for Cotton Development Organization
1757 Retooling of Ministry of Kampala City and Metropolitan Affairs
1758 Retooling of National Population Council
1759 Support to External Markets for flowers, fruits and vegetables
1761 Strengthening Drought Resilience for Smaller household farmers and the Pastoralists in the
IGAD region (DRESS-EA Project)
1762 Potable Water Project
1763 Land Valuation Infrastructure Project
1764 Upgrading Manibe-Yumbe road (77km) to paved standard
1765 Uganda Intergovernmental Fiscal Transfer Reform (UGIFT)
1767 USAID support to Regional Referral Hospitals
1768 Uganda Covid-19 Response and Emergency Preparedness Project (UCREPP)
1769 Upgrading of Kitgum-Kidepo Road (115 Km)
1770 Water and Sanitation Development Facility Karamoja
1771 Land Acquisition Project II
1772 National Oil Seeds Project
1773 Mineral Regulation Infrastructure Project
1774 Streamlining Management of Motor Vehicle Registration
1775 Electricity Access Scale Up Project
1776 Retooling of Uganda Microfinance Regulatory Authority
1768 Uganda Covid-19 Response and Emergency Preparedness Project (UCREPP)
1769 Upgrading of Kitgum-Kidepo Road (115 Km)
1770 Water and Sanitation Development Facility Karamoja
1771 Land Acquisition Project II
1772 National Oil Seeds Project
1773 Mineral Regulation Infrastructure Project
1774 Streamlining Management of Motor Vehicle Registration
1775 Electricity Access Scale Up Project
1776 Retooling of Uganda Microfinance Regulatory Authority

ISSUED MAY, 2022 | UPDATED MAY, 2024

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ANNEXES

1795 Construction of Masindi Port Bridge

1796 Proposed Upgrading of Katine Ochero(72.9km)
1797 Gulu University Infrastructure Development Project Phase II
1798 GKMA Urban Development Project
1799 Enhancing Resilience of Communities and Fragile Ecosystems to Climate Change Risk in
Katonga and Mpologoma Catchments Project
1800 Clean Energy Access Project
1801 Energy and Minerals land Acquisition and Infrastructure Studies Project
1802 Enhancing Agricultural Production, Quality and Standards for Market Access Project
1803 Development and Expansion of Health Training Institutions
1804 Uganda Skills Development Project in Refugee and Host Communities
1805 Makerere University, College of Business and Management Sciences Infrastructure Expansion
Project
1806 Establishment of Regional Oncology and Diagnostic Centers in Arua, Mbale and Mbarara
1807 Upgrading of Iganga-Bulopa-Kamuli Road (57.2Km)
1808 Upgrading of Mpigi-Kasanje-Buwaya, Nateete-Nakawuka-Kisubi and Connecting Roads
(71.15Km)
1809 Reconstruction of Masaka-Mutukula Road (89.5Km)
1810 Upgrading of Jinja-Mbulamuti-Kamuli-Bukungu Road (127Km) from Gravel to Paved Standard
1811 Markets and Agricultural Trade Improvement Project 3 (MATIP 3)
1812 Strengthening the National Regulatory Infrastructure for Radiation Safety and Nuclear Security
1813 Enhancement of Prisons Production Systems and Value Addition Project
1814 Kyambogo University Infrastructure Project II
1815 Kampala City Roads and Bridges Upgrading Project
1816 Upgrading of Kumi-Ngora-Brooks Corner-Serere-Kagwara Road
1817 Construction and Equipping of the Planning House

ISSUED MAY, 2022 | UPDATED MAY, 2024

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ANNEXES

ANNEX II: GEOGRAPHICAL LOCATION SEGMENT DETAILS.

VOTE
MINISTRY/AGENCY/LOCAL GOVERNMENT LOCATION
CODE
Ministries
001 Office of the President Central
002 State House Central
003 Office of the Prime Minister Central
004 Ministry of Defence and Veteran Affairs Central
005 Ministry of Public Service Central
006 Ministry of Foreign Affairs Central
007 Ministry of Justice and Constitutional Affairs Central
008 Ministry of Finance, Planning and Economic Development Central
009 Ministry of Internal Affairs Central
010 Ministry of Agriculture, Animal Industry and Fisheries Central
011 Ministry of Local Government Central
012 Ministry of Lands, Housing and Urban Development Central
013 Ministry of Education, Science, Technology and Sports Central
014 Ministry of Health Central
015 Ministry of Trade, Industry and Co-Operatives Central
016 Ministry of Works, and Communications Central
017 Ministry of Energy and Mineral Development Central
018 Ministry of Gender, Labour and Social Development Central
019 Ministry of Water and Environment Central
020 Ministry of Information Communication Technology and National Central
Guidance
021 Ministry of East African Community Affairs Central
022 Ministry of Tourism, Wildlife and Antiquities Central
023 Ministry of Kampala Capital City and Metropolitan Affairs Central
099 Treasury Consolidation Central

ISSUED MAY, 2022 | UPDATED MAY, 2024

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ANNEXES

VOTE
MINISTRY/AGENCY/LOCAL GOVERNMENT LOCATION
CODE
Agencies
101 Courts of Judicature Central
102 Electoral Commission(EC) Central
103 Inspector General of Government’s Office(IGG) Central
104 Parliamentary Commission(PARL) Central
105 Uganda Law Reform Commission(ULRC) Central
106 Uganda Human Rights Commission (UHRC) Central
107 Uganda Aids Commission (UAC) Central
108 National Planning Authority(NPA) Central
109 Uganda National Meteorological Authority (UNMA) Central
110 Uganda Industrial Research Institute (UIRI) Central
111 National Curriculum Development Centre (NCDC) Central
112 Directorate of Ethics and Integrity(DEI) Central
113 Uganda National Roads Authority (UNRA) Central
114 Uganda Cancer Institute (UCI) Central
115 Uganda Heart Institute (UHI) Central
116 Uganda National Medical Stores Central
117 Uganda Tourism Board (UTB) Central
118 Uganda Road Fund (RF) Central
119 Uganda Registration Services Bureau (URSB) Central
120 National Citizenship and Immigration Control(NCIC) Central
121 Diary Development Authority (DDA) Central
122 Kampala Capital City Authority(KCCA) Central
123 National Lotteries and Gaming Regulatory Board Central
124 Equal Opportunities Commission Central
125 National Animal Genetic Resource Centre and Data Bank(NAGRC&DB) Central
126 National Information Technologies Authority Central
127 Uganda Virus Research Institute (UVRI) Central
128 Uganda National Examination Board (UNEB) Central
129 Financial Intelligence Authority (FIA) Central
130 Treasury Operations (TOP) Central
131 Office of the Auditor General (OAG) Central
132 Education Service Commission(ESC) Central
133 Directorate of Public Prosecutions(DPP) Central
134 Health Service Commission(HSC) Central
135 Directorate of Government Analytical Laboratory (DGAL) Central
136 Uganda Export Promotion Board (UEPB) Central
137 National Identification and Registration Authority (NIRA) Central
138 Uganda Investment Authority (UIA) Central
139 Petroleum Authority of Uganda (PAU) Central

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ANNEXES

VOTE
MINISTRY/AGENCY/LOCAL GOVERNMENT LOCATION
CODE
141 Uganda Revenue Authority (URA) Central
142 National Agricultural Research Organization(NARO) Central
143 Uganda Bureau of Statistics (UBOS) Central
144 Uganda Police Force Central
145 Uganda Prisons Services Central
146 Public Service Commission (PSC) Central
147 Local Government Finance Commission(LGFC) Central
148 Judicial Service Commission(JSC) Central
149 National Population Council Central
150 National Environment Management Authority (NEMA) Central
151 Uganda Blood Transfusion Services (UBTS) Central
152 National Agricultural Advisory Services (NAADS) Central
153 Public Procurement and Disposal of Public Assets Authority(PPDA Central
154 Uganda National Bureau of Standards (UNBS) Central
155 Cotton Development Organization Central
156 Uganda Land Commission (ULC) Central
157 National Forestry Authority(NFA) Central
158 Internal Security Organization (ISO) Central
159 External Security Organization (ESO) Central
160 Uganda Coffee Development Authority(UCDA) Central
161 Uganda Free Zones Authority Central
162 Uganda Microfinance Regulatory Authority Central
163 Uganda Retirements Benefits Regulatory Authority Central
164 National Council for Higher Education Central
165 Uganda Business and Technical Examination Board Central
166 National Council of Sports Central
167 Science Technology and Innovation Central

ISSUED MAY, 2022 | UPDATED MAY, 2024

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ANNEXES

VOTE
MINISTRY/AGENCY/LOCAL GOVERNMENT LOCATION
CODE
Public University and Self Accounting Tertiary Institutions
301 Makerere University Central
302 Mbarara University South Western
303 Makerere University Business School Central
304 Kyambogo University Central
305 Busitema University East Central
306 Muni University West Nile
307 Kabale University South Western
308 Soroti University Teso
309 Gulu University Acholi
310 Lira University Lango
311 Law Development Centre. Central
312 Uganda Management Institute Central
313 Mountains of The Moon University Central

ISSUED MAY, 2022 | UPDATED MAY, 2024

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ANNEXES

VOTE
MINISTRY/AGENCY/LOCAL GOVERNMENT LOCATION
CODE
Refferal Hospitals
401 Mulago National Referral Hospital Central
402 Butabika National Referral Mental Hospital Central
403 Arua Regional Referral Hospital West Nile
404 Fort Portal Regional Referral Hospital Western
405 Gulu Regional Referral Hospital Acholi
406 Hoima Regional Referral Hospital Western
407 Jinja Regional Referral Hospital East Central
408 Kabale Regional Referral Hospital South Western
409 Masaka Regional Referral Hospital Central
410 Mbale Regional Referral Hospital Elgon
411 Soroti Regional Referral Hospital Teso
412 Lira Regional Referral Hospital Lango
413 Mbarara Regional Referral Hospital South Western
414 Mubende Regional Referral Hospital Central
415 Moroto Regional Referral Hospital Karamoja
416 Naguru Regional Referral Hospital Central
417 Kiruddu Regional Referral Hospital Central
418 Kawempe Regional National Referral Hospital Central
419 Entebbe Regional Referral Hospital Central
420 Mulago Specialized Women and Neonatal Hospital Central
421 Kayunga Referral Hospital Central
422 Yumbe Referral Hospital West Nile

ISSUED MAY, 2022 | UPDATED MAY, 2024

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ANNEXES

VOTE
MINISTRY/AGENCY/LOCAL GOVERNMENT LOCATION
CODE
Embassies/Missions
501 Uganda Mission at the United Nations, New York External- North America
502 Uganda High Commission in the United Kingdom External- Europe
503 Uganda High Commission in Canada , Ottawa External- North America
504 Uganda High Commission in India, New Delhi External- Asia
505 Uganda High Commission in Kenya ,Nairobi External- Africa
506 Uganda High Commission in Tanzania , Dar es Salaam External- Africa
507 Uganda High Commission in Nigeria , Abuja External- Africa
508 Uganda High Commission in South Africa , Pretoria External- Africa
509 Uganda High Commission in Rwanda , Kigali External- Africa
510 Uganda Embassy in the United States , Washington External- North America
511 Uganda Embassy in Egypt , Cairo External- Africa
512 Uganda Embassy in Ethiopia, Addis Ababa External- Africa
513 Uganda Embassy in China, Beijing External- Asia
514 Uganda Embassy in Switzerland, Geneva External- Europe
515 Uganda Embassy in Japan, Tokyo External- Asia
516 Uganda Embassy in Saudi Arabia, Riyadh External- Asia
517 Uganda Embassy in Denmark, Copenhagen External- Europe
518 Uganda Embassy in Belgium, Brussels External- Europe
519 Uganda Embassy in Italy, Rome External- Europe
520 Uganda Embassy in DRC, Kinshasa External- Africa
521 Uganda Embassy in Sudan, Khartoum External- Africa
522 Uganda Embassy in France, Paris External- Europe
523 Uganda Embassy in Germany, Berlin External- Europe
524 Uganda Embassy in Iran, Tehran External- Asia
525 Uganda Embassy in Russia, Moscow External- Europe
526 Uganda Embassy in Australia, Canberra External- Oceania
527 Uganda Embassy in South Sudan, Juba External- Africa
528 Uganda Embassy in United Arab Emirates, Abudhabi External- Asia
529 Uganda Embassy in Burundi, Bujumbura External- Africa
530 Uganda Consulate in China, Guangzhou External- Asia
531 Uganda Embassy in Turkey, Ankara External- Europe
532 Uganda Embassy in Somalia, Mogadishu External- Africa
533 Uganda Embassy in Malaysia, Kuala Lumpur External- Asia
534 Uganda Consulate in Kenya, Mombasa External- Africa
535 Uganda Embassy in Algeria, Algiers External- Africa
536 Uganda Embassy in Qatar, Doha External- Asia
537 Uganda Mission in Havana, Cuba External- North America
538 Uganda Mission in Luanda, Angola External-Africa

ISSUED MAY, 2022 | UPDATED MAY, 2024

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ANNEXES

VOTE
MINISTRY/AGENCY/LOCAL GOVERNMENT LOCATION
CODE
Vote City/ Municipal Council/ DLGs Sub-region
601 Arua City Council West Nile
602 Fortportal City Council Western
603 Gulu City Council Acholi
604 Hoima City Council Western
605 Jinja City Council East Central
606 Lira City Council Lango
607 Masaka City Council Central
608 Mbale City Council Elgon
609 Mbarara City Council South Western
610 Soroti City Council Teso

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ANNEXES

VOTE
MINISTRY/AGENCY/LOCAL GOVERNMENT LOCATION
CODE
Municipal Councils
701 Apac Municipal Council Lango
702 Bugiri Municipal Council East Central
703 Bushenyi-Ishaka Municipal Council South Western
704 Busia Municipal Council Elgon
705 Entebbe Municipal Council Central
706 Ibanda Municipal Council South Western
707 Iganga Municipal Council East Central
708 Kabale Municipal Council South Western
709 Kamuli Municipal Council East Central
710 Kapchorwa Municipal Council Elgon
711 Kasese Municipal Council Western
712 Kira Municipal Council Central
713 Kisoro Municipal Council South Western
714 Kitgum Municipal Council Acholi
715 Koboko Municipal Council West Nile
716 Kotido Municipal Council Karamoja
717 Kumi Municipal Counci Teso
718 Lugazi Municipal Council Central
719 Makindye Ssabagabo Municipal Council Central
720 Masindi Municipal Council Western
721 Mityana Municipal Council Central
722 Moroto Municipal Council Karamoja
723 Mubende Municipal Council Central
724 Mukono Municipal Council Central
725 Nansana Municipal Council Central
726 Nebbi Municipal Council West Nile
727 Njeru Municipal Council Central
728 Ntungamo Municipal Council South Western
729 Rukungiri Municipal Council South Western
730 Sheema Municipal Council South Western
731 Tororo Municipal Council Elgon

ISSUED MAY, 2022 | UPDATED MAY, 2024

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ANNEXES

VOTE
MINISTRY/AGENCY/LOCAL GOVERNMENT LOCATION
CODE
District Local Governments
801 Abim District Local Government Karamoja
802 Adjumani District Local Government West Nile
803 Agago District Local Government Acholi
804 Alebtong District Local Government Lango
805 Amolatar District Local Government Lango
806 Amudat District Local Government Karamoja
807 Amuria District Local Government Teso
808 Amuru District Local Government Acholi
809 Apac District Local Government Lango
810 Arua District Local Government West Nile
811 Budaka District Local Government Teso
812 Bududa District Local Government Elgon
813 Bugiri District Local Government East Central
814 Bugweri District Local Government East Central
815 Buhweju District Local Government South Western
816 Buikwe District Local Government Central
817 Bukedea District Local Government Teso
818 Bukomansimbi District Local Government Central
819 Bukwo District Local Government Elgon
820 Bulambuli District Local Government Elgon
821 Bulisa District Local Government Western
822 Bundibugyo District Local Government Western
823 Bunyagabu District Local Government South Western
824 Bushenyi District Local Government South Western
825 Busia District Local Government East Central
826 Butaleja District Local Government East Central
827 Butambala District Local Government Central
828 Butebo District Local Government Teso
829 Buvuma District Local Government Central
830 Buyende District Local Government East Central
831 Dokolo District Local Government Lango
832 Gomba District Local Government Central
833 Gulu District Local Government Acholi
834 Hoima District Local Government Western
835 Ibanda District Local Government South Western
836 Iganga District Local Government East Central
837 Isingiro District Local Government South Western
838 Jinja District Local Government East Central

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VOTE
MINISTRY/AGENCY/LOCAL GOVERNMENT LOCATION
CODE
839 Kaabong District Local Government Karamoja
840 Kabale District Local Government South Western
841 Kabarole District Local Government Western
842 Kaberamaido District Local Government Teso
843 Kagadi District Local Government Western
844 Kakumiro District Local Government Western
845 Kalaki District Local Government Teso
846 Kalangala District Local Government Central
847 Kaliro District Local Government Central
848 Kalungu District Local Government Central
849 Kamuli District Local Government East Central
850 Kamwenge District Local Government Western
851 Kanungu District Local Government South Western
852 Kapchorwa District Local Government Elgon
853 Kapelebyong District Local Government Teso
854 Karenga District Local Government Karamoja
855 Kasanda District Local Government Central
856 Kasese District Local Government Western
857 Katakwi District Local Government Teso
858 Kayunga District Local Government Central
859 Kazo District Local Government South Western
860 Kibale District Local Government Western
861 Kiboga District Local Government Central
862 Kibuku District Local Government Teso
863 Kikuube District Local Government Western
864 Kiruhura District Local Government South Western
865 Kiryandongo District Local Government Western
866 Kisoro District Local Government South Western
867 Kitagwenda District Local Government Western
868 Kitgum District Local Government Acholi
869 Koboko District Local Government West Nile
870 Kole District Local Government Lango
871 Kotido District Local Government Karamoja
872 Kumi District Local Government Elgon
873 Kwania District Local Government Lango
874 Kween District Local Government Elgon
875 Kyankwanzi District Local Government Central
876 Kyegegwa District Local Government Western
877 Kyenjojo District Local Government Western

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ANNEXES

VOTE
MINISTRY/AGENCY/LOCAL GOVERNMENT LOCATION
CODE
878 Kyotera District Local Government Central
879 Lamwo District Local Government Acholi
880 Lira District Local Government Lango
881 Luuka District Local Government East Central
882 Luwero District Local Government Central
883 Lwengo District Local Government Central
884 Lyantonde District Local Government Central
885 Madi-Okollo District Local Government West Nile
886 Manafwa District Local Government Elgon
887 Maracha District Local Government West Nile
888 Masaka District Local Government Central
889 Masindi District Local Government Western
890 Mayuge District Local Government East Central
891 Mbale District Local Government Elgon
892 Mbarara District Local Government South Western
893 Mitooma District Local Government South Western
894 Mityana District Local Government Central
895 Moroto District Local Government Karamoja
896 Moyo District Local Government West Nile
897 Mpigi District Local Government Central
898 Mubende District Local Government Central
899 Mukono District Local Government Central
900 Nabilatuk District Local Government Karamoja
901 Nakapiripiri District Local Government Karamoja
902 Nakaseke District Local Government Central
903 Nakasongola District Local Government Central
904 Namayingo District Local Government East Central
905 Namisindwa District Local Government East Central
906 Namutamba District Local Government East Central
907 Napak District Local Government Karamoja
908 Nebbi District Local Government West Nile
909 Ngora District Local Government Teso
910 Ntoroko District Local Government Western
911 Ntungamo District Local Government South Western
912 Nwoya District Local Government Acholi
913 Obongi District Local Government West Nile
914 Omoro District Local Government Acholi
915 Otuke District Local Government Lango
916 Oyam District Local Government Lango

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ANNEXES

VOTE
MINISTRY/AGENCY/LOCAL GOVERNMENT LOCATION
CODE
917 Pader District Local Government Acholi
918 Pakwach District Local Government West Nile
919 Pallisa District Local Government Teso
920 Rakai District Local Government Central
921 Rubanda District Local Government South Western
922 Rubirizi District Local Government South Western
923 Rukiga District Local Government South Western
924 Rukungiri District Local Government South Western
925 Rwampara District Local Government South Western
926 Sembabule District Local Government Central
927 Serere District Local Government Teso
928 Sheema District Local Government South Western
929 Sironko District Local Government Elgon
930 Soroti District Local Government Teso
931 Terego District Local Government West Nile
932 Tororo District Local Government Elgon
933 Wakiso District Local Government Central
934 Yumbe District Local Government West Nile
935 Zombo District Local Government West Nile

ISSUED MAY, 2022 | UPDATED MAY, 2024

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MINISTRY OF FINANCE, PLANNING AND ECONOMIC DEVELOPMENT
Accountant General’s Office
P.O. Box 7031, Kampala
Telephone: +256 414 341305 / +256 414 707256