Chart of Accounts

Chart of Accounts (COA) is a structural presentation of list of heads of accounts along with the accounting codes. It also identifies the flow of each head of account into the annual financial statements for the purpose of consolidation. COA has been developed to provide flexibility to introduce necessary account codes at a later stage if additional activities are proposed under the project.
  • COA needs to cater to the requirements of both World Bank, as well as, the State Government. COA facilitates capturing of data and consolidation of accounts for the project as a whole
  • In GoM’s Budget, the allocations are made sector-wise and under each sector, the various account-heads are given. An example of the present budgeting structure is given below. 
Code Item Category
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Chart of Accounts (COA) is a structural presentation of list of heads of accounts along with the accounting codes. It also identifies the flow of each head of account into the annual financial statements for the purpose of consolidation. COA has been developed to provide flexibility to introduce necessary account codes at a later stage if additional activities are proposed under the project.
  • COA needs to cater to the requirements of both World Bank, as well as, the State Government. COA facilitates capturing of data and consolidation of accounts for the project as a whole
  • In GoM’s Budget, the allocations are made sector-wise and under each sector, the various account-heads are given. An example of the present budgeting structure is given below. 
Code Item Category
2435 Other Agricultural programmes Major head
01 Marketing & Quality Control Sub major head
(199 ) Assistance to Non Government Institutions Minor head
(01) External aided projects Sub minor head
(01) World Bank Aided - Maharashtra Agricultural Competitiveness Project Sub head
35 Grants For Creation of Capital Assets Detailed head
State share-24350017 External share-24350026
The activities under the project have been converged to the level of object codes as per the State Govt. budget book (white book). The details of department wise object-codes generated under the project are mentioned in table below.
The detailed chart of Department wise object code under Maharashtra Agricultural Competitiveness Project
Name of Department Description of Object Object Code
Co-operation & Marketing
PCU Salaries 01
  Telephone, Electricity, Water charges 6
  Contractual Services 10
  Domestic travel expenses 11
  Office expenses 13
  Rent , Rate and Taxes 14
  Publications 16
  Computer Expenses 17
  Other Administrative Expenses (includes cost on training) 20
  Professional Services 28
  Other Charges 50
 PIU - AGRI. MKTG Salaries 01
  Contractual Services 10
  Office expenses 13
  Computer Expenses 17
  Other Administrative Expenses (includes cost on training) 20
  Supplies and materials 21
  Minor works 27
  Professional Services 28
  Grant in Aid 44
  Major Works 53
DDRCS Supplies and materials 21
  Machinery & Equipments 52
  Works 31
NIPHT Computer Expenses 17
  Other Administrative Expenses (includes cost on training) 20
MSWC Office expenses 13
  Computer Expenses 17
  Other Administrative Expenses (includes cost on training) 20
  Supplies and materials 21
  Major Works 53
Agriculture
PIU-Agriculture Salary 1
  Contractual Services 10
  Office expenses 13
  Computer Expenses 17
  Other Administrative Expenses (includes cost on training) 20
  Supplies and materials 21
  Professional Services 28
ATMA    
  Contractual Services 10
  Domestic Travel Expenses 11
  Office expenses 13
  Computer Expenses 17
  Other Administrative Expenses (includes cost on training) 20
  Professional Services 28
VANAMATI    
  Contractual Services 10
  Office expenses 13
  Computer Expenses 17
  Other Administrative Expenses (includes cost on training) 20
RJDA – Aurangabad    
  Computer Expenses 17
  Other Administrative Expenses (includes cost on training) 20
Animal Husbandry Department
PIU_AHD Salary 1
  Contractual Services 10
  Domestic travel expenses 11
  Office expenses 13
  Other Administrative Expenses (includes cost on training) 20
  Supplies and materials 21
  Professional Services 28
  Live Stock 57
Deputy Commissioner AHD    
  Computer Expenses 17
  Supplies and materials 21
 
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