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AKWA IBOM STATE CHART OF ACCOUNT 2019
ADMINISTRATION
OFFICE OF THE AUDITOR GENERAL (LOCAL GOVERNMENT)
  ADMINISTRATIVE    ECONOMIC    FUNCTIONAL    PROGRAMME    FUND    GEO CODE                                   DESCRIPTION                                    APPROVED   
 BUDGET 
2019
 APPROVED 
 PROVISION 
2018
014000200100            OFFICE OF THE AUDITOR GENERAL (LOCAL GOVERNMENT)592,885,000.00 525,157,180.00
014000200100  12020465  00000  00000000000000  02101  50323109   TOTAL REVENUE55,500,000.00 55,500,000.00
            OFFICE OF THE AUDITOR GENERAL55,500,000.0055,500,000.00
014000200101  12020400  00000  00000000000000  02101  50323109   Fees 55,500,000.00 55,500,000.00
014000200101  12020417  00000  00000000000000  02101  50323109   Registration fee (Ext. Auditors)500,000.00 500,000.00
014000200101  12020465  00000  00000000000000  02101  50323109   Audit Arrears5,000,000.00 5,000,000.00
014000200101  12020465  00000  00000000000000  02101  50323109   Audit Fees50,000,000.00 50,000,000.00
                  RECURRENT EXPENDITURE242,885,000.00 225,157,180.00
            PERSONNEL COST200,005,000.00 182,277,180.00
014000200101            OFFICE OF THE AUDITOR GENERAL388,841,380.00 336,646,810.00
            PERSONNEL COST8,701,380.00 6,506,810.00
014000200101  21010000  70131  00003000010100  02101  50323109   SALARIES AND WAGES8,701,380.00 6,506,810.00
014000200101  21010001  70131  00003000010101  02101  50323109   Basic Salaries  4,546,320.00 3,211,730.00
014000200101  21010002  70131  00003000010102  02101  50323109   Overtime Payment  115,420.00 229,970.00
014000200101  21010003  70131  00003000010103  02101  50323109   Consolidated Allowances  3,503,810.00 2,705,530.00
014000200101  21010004  70131  00003000010104  02101  50323109   Annual Leave Grant  454,630.00 321,170.00
014000200101  21010005  70131  00003000010105  02101  50323109   Non - Accident Bonus  2,500.00 2,500.00
014000200101  21010011  70131  00003000010111  02101  50323109   Responsibility Allowance  78,700.00 35,910.00
            OVERHEAD COST21,860,000.00 21,860,000.00
014000200101  22020200  70133  00002000000200  02101  50323109   UTILITIES460,000.00 460,000.00
014000200101  22020202  70133  00002000000202  02101  50323109   Telephone Charges460,000.00 460,000.00
014000200101  22020100  70133  00002000000100  02101  50323109   TRAVEL AND TRANSPORT4,500,000.00 4,500,000.00
014000200101  22020102  70133  00002000000102  02101  50323109   Local Travel and Transport : Others4,500,000.00 4,500,000.00
014000200101  22020300  70133  00002000000300  02101  50323109   MATERIALS AND SUPPLIES4,500,000.00 4,500,000.00
014000200101  22020301  70133  00002000000301  02101  50323109   Office Stationery / Computer Consumables4,500,000.00 4,500,000.00
014000200101  22020400  70133  00002000000400  02101  50323109   MAINTENANCE REPAIRS AND SERVICES5,500,000.00 5,500,000.00
014000200101  22020401  70133  00002000000401  02101  50323109   Maintenance of Motor Vehicle / Transport Equipment3,500,000.00 3,500,000.00
014000200101  22020404  70133  00002000000404  02101  50323109   Maintenance of Office / IT Equipment2,000,000.00 2,000,000.00
014000200101  22020700  70133  00002000000700  02101  50323109   CONSULTANCY AND PROFESSIONAL SERVICES2,000,000.00 2,000,000.00
014000200101  22020703  70133  00002000000703  02101  50323109   Legal Services2,000,000.00 2,000,000.00
014000200101  22021100  70133  00002000001100  02101  50323109   ENTERTAINMENT AND HOSPITALITY1,500,000.00 1,500,000.00
014000200101  22021101  70133  00002000001101  02101  50323109   Entertainment at Meetings1,500,000.00 1,500,000.00
014000200101  22021000  70133  00002000001000  02101  50323109   MISCELLANEOUS EXPENSES - GENERAL2,400,000.00 2,400,000.00
014000200101  22021003  70133  00002000001003  02101  50323109   Publicity and Advertisement400,000.00 400,000.00
014000200101  22021021  70133  00002000001021  02101  50323109   Office and General2,000,000.00 2,000,000.00
014000200101  22020600  70133  00002000000600  02101  50323109   OTHER SERVICES1,000,000.00 1,000,000.00
014000200101  22020606  70133  00002000000606  02101  50323109   Internal Audit Expenses1,000,000.00 1,000,000.00
            CONSOLIDATED REVENUE FUND CHARGES8,280,000.00 8,280,000.00
014000200101  21030000  70131  00040000000000  02101  50323109   CONSOLIDATED REVENUE FUND CHARGES6,900,000.00 6,900,000.00
014000200101  21030013  70131  00040000000013  02101  50323109   Consolidated Allowance6,900,000.00 6,900,000.00
014000200101  21030100  70131  00040000000100  02101  50323109   AUDITOR GENERAL (LOCAL GOVERNMENT)1,380,000.00 1,380,000.00
014000200101  21030101  70131  00040000000101  02101  50323109   Auditor General (Local Government)1,380,000.00 1,380,000.00
            CAPITAL EXPENDITURE350,000,000.00 300,000,000.00
014000200101  33010100  70411  00050000500100  03101  50323109   AUDIT OF ACCOUNT OF 31 LGCS350,000,000.00 300,000,000.00
014000200101  33010109  70411  00050000500108  03101  50323109   Capacity building/ Training10,000,000.00 10,000,000.00
014000200101  33010113  70133  00050000500112  03101  50323109   AGLG Reference library2,000,000.00 2,000,000.00
014000200101  32010601  70610  00060000500109  03101  50323109   Furnishing of offices5,000,000.00 5,000,000.00
014000200101  32020101  70610  00060000500110  03101  50323101   Purchase of Plant & Machinery7,000,000.00 
014000200101  32020101  70610  00060000500111  03101  50323109   Renovation of 3 No. Zonal offices.3,000,000.00 5,000,000.00
014000200101  32010501  70610  00060000500113  03101  50323109   Purchase of Equipment5,000,000.00 5,000,000.00
014000200101  33010114  70411  00110000500107  03101  50323109   Automation of Audit activities/Data Bank3,000,000.00 3,000,000.00
014000200101  33010113  70411  00130000500101  03101  50323109   Statutory Audit100,000,000.00 110,000,000.00
014000200101  33010113  70411  00130000500102  03101  50323109   Domestic Audit75,000,000.00 60,000,000.00
014000200101  33010113  70411  00130000500103  03101  50323109   Audit Investigation (Special Audit)5,000,000.00 5,000,000.00
014000200101  33010113  70411  00130000500104  03101  50323109   Audit Inspection of LEAs, PHCs and MCHC]60,000,000.00 50,000,000.00
014000200101  33010113  70411  00130000500105  03101  50323109   Personnel audit in 1139 Primary Schools25,000,000.00 25,000,000.00
014000200101  32010405  70411  00130000500106  03101  50323109   Procurement of 2 No. Hilux vehicles. 50,000,000.00 20,000,000.00
014000200102            ADMINISTRATION/ SUPPLIES DEPARTMENT39,579,560.00 36,384,470.00
            PERSONNEL COST37,049,560.00 33,854,470.00
014000200102  21010000  70131  00003000010100  02101  50323109   SALARIES AND WAGES37,049,560.00 33,854,470.00
014000200102  21010001  70131  00003000010101  02101  50323109   Basic Salaries  19,528,000.00 17,287,100.00
014000200102  21010002  70131  00003000010102  02101  50323109   Overtime Payment  232,440.00 315,110.00
014000200102  21010003  70131  00003000010103  02101  50323109   Consolidated Allowances  15,223,830.00 14,183,390.00
014000200102  21010004  70131  00003000010104  02101  50323109   Annual Leave Grant  1,952,800.00 1,728,710.00
014000200102  21010005  70131  00003000010105  02101  50323109   Non - Accident Bonus  5,000.00 7,500.00
014000200102  21010011  70131  00003000010111  02101  50323109   Responsibility Allowance  107,490.00 47,590.00
            OVERHEAD COST2,530,000.00 2,530,000.00
014000200102  22020100  70133  00002000000100  02101  50323109   TRAVEL AND TRANSPORT500,000.00 500,000.00
014000200102  22020102  70133  00002000000102  02101  50323109   Local Travel and Transport : Others500,000.00 500,000.00
014000200102  22020300  70133  00002000000300  02101  50323109   MATERIALS AND SUPPLIES1,130,000.00 1,130,000.00
014000200102  22020301  70133  00002000000301  02101  50323109   Office Stationery / Computer Consumables780,000.00 780,000.00
014000200102  22020304  70133  00002000000304  02101  50323109   Magazine and Periodicals for (Protocol)Directorate120,000.00 120,000.00
014000200102  22020306  70133  00002000000306  02101  50323109   Printing of Non - Security Documents230,000.00 230,000.00
014000200102  22020400  70133  00002000000400  02101  50323109   MAINTENANCE REPAIRS AND SERVICES650,000.00 650,000.00
014000200102  22020401  70133  00002000000401  02101  50323109   Maintenance of Motor Vehicle / Transport Equipment400,000.00 400,000.00
014000200102  22020404  70133  00002000000404  02101  50323109   Maintenance of Office / IT Equipment250,000.00 250,000.00
014000200102  22021000  70133  00002000001000  02101  50323109   MISCELLANEOUS EXPENSES - GENERAL250,000.00 250,000.00
014000200102  22021021  70133  00002000001021  02101  50323109   Office and General250,000.00 250,000.00
014000200103            PLANNING, RESEARCH AND STATISTICS3,951,040.00 3,764,780.00
            PERSONNEL COST2,591,040.00 2,404,780.00
014000200103  21010000  70131  00003000010100  02101  50323109   SALARIES AND WAGES2,591,040.00 2,404,780.00
014000200103  21010001  70131  00003000010101  02101  50323109   Basic Salaries  1,372,180.00 1,291,260.00
014000200103  21010003  70131  00003000010103  02101  50323109   Consolidated Allowances  1,081,640.00 984,390.00
014000200103  21010004  70131  00003000010104  02101  50323109   Annual Leave Grant  137,220.00 129,130.00
            OVERHEAD COST1,360,000.00 1,360,000.00
014000200103  22020100  70133  00002000000100  02101  50323109   TRAVEL AND TRANSPORT300,000.00 300,000.00
014000200103  22020102  70133  00002000000102  02101  50323109   Local Travel and Transport : Others300,000.00 300,000.00
014000200103  22020300  70133  00002000000300  02101  50323109   MATERIALS AND SUPPLIES380,000.00 380,000.00
014000200103  22020301  70133  00002000000301  02101  50323109   Office Stationery / Computer Consumables300,000.00 300,000.00
014000200103  22020304  70133  00002000000304  02101  50323109   Magazine and Periodicals for (Protocol)Directorate80,000.00 80,000.00
014000200103  22020400  70133  00002000000400  02101  50323109   MAINTENANCE REPAIRS AND SERVICES530,000.00 530,000.00
014000200103  22020401  70133  00002000000401  02101  50323109   Maintenance of Motor Vehicle / Transport Equipment350,000.00 350,000.00
014000200103  22020404  70133  00002000000404  02101  50323109   Maintenance of Office / IT Equipment180,000.00 180,000.00
014000200103  22021000  70133  00002000001000  02101  50323109   MISCELLANEOUS EXPENSES - GENERAL150,000.00 150,000.00
014000200103  22021021  70133  00002000001021  02101  50323109   Office and General150,000.00 150,000.00
014000200104            ACCOUNT / FINANCE DEPARTMENT17,024,620.00 12,050,900.00
            PERSONNEL COST15,024,620.00 10,050,900.00
014000200104  21010000  70131  00003000010100  02101  50323109   SALARIES AND WAGES15,024,620.00 10,050,900.00
014000200104  21010001  70131  00003000010101  02101  50323109   Basic Salaries  7,752,490.00 5,134,670.00
014000200104  21010002  70131  00003000010102  02101  50323109   Overtime Payment  73,250.00 80,720.00
014000200104  21010003  70131  00003000010103  02101  50323109   Consolidated Allowances  6,421,130.00 4,034,470.00
014000200104  21010004  70131  00003000010104  02101  50323109   Annual Leave Grant  775,250.00 513,470.00
014000200104  21010005  70131  00003000010105  02101  50323109   Non - Accident Bonus  2,500.00 2,500.00
            OVERHEAD COST2,000,000.00 2,000,000.00
014000200104  22020100  70133  00002000000100  02101  50323109   TRAVEL AND TRANSPORT500,000.00 500,000.00
014000200104  22020102  70133  00002000000102  02101  50323109   Local Travel and Transport : Others500,000.00 500,000.00
014000200104  22020300  70133  00002000000300  02101  50323109   MATERIALS AND SUPPLIES630,000.00 630,000.00
014000200104  22020301  70133  00002000000301  02101  50323109   Office Stationery / Computer Consumables530,000.00 530,000.00
014000200104  22020304  70133  00002000000304  02101  50323109   Magazine and Periodicals for (Protocol)Directorate100,000.00 100,000.00
014000200104  22020400  70133  00002000000400  02101  50323109   MAINTENANCE REPAIRS AND SERVICES620,000.00 620,000.00
014000200104  22020401  70133  00002000000401  02101  50323109   Maintenance of Motor Vehicle / Transport Equipment350,000.00 350,000.00
014000200104  22020404  70133  00002000000404  02101  50323109   Maintenance of Office / IT Equipment270,000.00 270,000.00
014000200104  22021000  70133  00002000001000  02101  50323109   MISCELLANEOUS EXPENSES - GENERAL250,000.00 250,000.00
014000200104  22021021  70133  00002000001021  02101  50323109   Office and General250,000.00 250,000.00
014000200105            SPECIAL AUDIT / INVESTIGATION DEPARTMENT37,205,410.00 33,974,520.00
            PERSONNEL COST35,285,410.00 32,054,520.00
014000200105  21010000  70131  00003000010100  02101  50323109   SALARIES AND WAGES35,285,410.00 32,054,520.00
014000200105  21010001  70131  00003000010101  02101  50323109   Basic Salaries  17,237,070.00 15,826,780.00
014000200105  21010002  70131  00003000010102  02101  50323109   Overtime Payment  61,040.00 96,880.00
014000200105  21010003  70131  00003000010103  02101  50323109   Consolidated Allowances  13,127,820.00 12,550,190.00
014000200105  21010004  70131  00003000010104  02101  50323109   Annual Leave Grant  1,723,710.00 1,582,680.00
014000200105  21010006  70131  00003000010106  02101  50323109   Domestic Servant  3,135,770.00 1,995,490.00
            OVERHEAD COST1,920,000.00 1,920,000.00
014000200105  22020100  70133  00002000000100  02101  50323109   TRAVEL AND TRANSPORT500,000.00 500,000.00
014000200105  22020102  70133  00002000000102  02101  50323109   Local Travel and Transport : Others500,000.00 500,000.00
014000200105  22020300  70133  00002000000300  02101  50323109   MATERIALS AND SUPPLIES530,000.00 530,000.00
014000200105  22020301  70133  00002000000301  02101  50323109   Office Stationery / Computer Consumables380,000.00 380,000.00
014000200105  22020304  70133  00002000000304  02101  50323109   Magazine and Periodicals for (Protocol)Directorate150,000.00 150,000.00
014000200105  22020400  70133  00002000000400  02101  50323109   MAINTENANCE REPAIRS AND SERVICES640,000.00 640,000.00
014000200105  22020401  70133  00002000000401  02101  50323109   Maintenance of Motor Vehicle / Transport Equipment400,000.00 400,000.00
014000200105  22020404  70133  00002000000404  02101  50323109   Maintenance of Office / IT Equipment240,000.00 240,000.00
014000200105  22021000  70133  00002000001000  02101  50323109   MISCELLANEOUS EXPENSES - GENERAL250,000.00 250,000.00
014000200105  22021021  70133  00002000001021  02101  50323109   Office and General250,000.00 250,000.00
014000200106            DOMESTIC DEPARTMENT35,634,670.00 35,118,920.00
            PERSONNEL COST34,014,670.00 33,498,920.00
014000200106  21010000  70131  00003000010100  02101  50323109   SALARIES AND WAGES34,014,670.00 33,498,920.00
014000200106  21010001  70131  00003000010101  02101  50323109   Basic Salaries  16,939,200.00 16,830,190.00
014000200106  21010002  70131  00003000010102  02101  50323109   Overtime Payment  22,760.00 27,310.00
014000200106  21010003  70131  00003000010103  02101  50323109   Consolidated Allowances  12,793,090.00 13,533,050.00
014000200106  21010004  70131  00003000010104  02101  50323109   Annual Leave Grant  1,693,920.00 1,683,020.00
014000200106  21010006  70131  00003000010106  02101  50323109   Domestic Servant  2,565,700.00 1,425,350.00
            OVERHEAD COST1,620,000.00 1,620,000.00
014000200106  22020100  70133  00002000000100  02101  50323109   TRAVEL AND TRANSPORT550,000.00 550,000.00
014000200106  22020102  70133  00002000000102  02101  50323109   Local Travel and Transport : Others550,000.00 550,000.00
014000200106  22020300  70133  00002000000300  02101  50323109   MATERIALS AND SUPPLIES250,000.00 250,000.00
014000200106  22020301  70133  00002000000301  02101  50323109   Office Stationery / Computer Consumables200,000.00 200,000.00
014000200106  22020304  70133  00002000000304  02101  50323109   Magazine and Periodicals for (Protocol)Directorate50,000.00 50,000.00
014000200106  22020400  70133  00002000000400  02101  50323109   MAINTENANCE REPAIRS AND SERVICES700,000.00 700,000.00
014000200106  22020401  70133  00002000000401  02101  50323109   Maintenance of Motor Vehicle / Transport Equipment460,000.00 460,000.00
014000200106  22020404  70133  00002000000404  02101  50323109   Maintenance of Office / IT Equipment240,000.00 240,000.00
014000200106  22021000  70133  00002000001000  02101  50323109   MISCELLANEOUS EXPENSES - GENERAL120,000.00 120,000.00
014000200106  22021021  70133  00002000001021  02101  50323109   Office and General120,000.00 120,000.00
014000200107            STATUTORY AUDIT DEPARTMENT37,524,610.00 36,950,250.00
            PERSONNEL COST35,904,610.00 35,330,250.00
014000200107  21010000  70131  00003000010100  02101  50323109   SALARIES AND WAGES35,904,610.00 35,330,250.00
014000200107  21010001  70131  00003000010101  02101  50323109   Basic Salaries  18,340,020.00 17,764,850.00
014000200107  21010002  70131  00003000010102  02101  50323109   Overtime Payment  24,420.00 27,310.00
014000200107  21010003  70131  00003000010103  02101  50323109   Consolidated Allowances  14,280,770.00 14,621,320.00
014000200107  21010004  70131  00003000010104  02101  50323109   Annual Leave Grant  1,834,000.00 1,776,490.00
014000200107  21010006  70131  00003000010106  02101  50323109   Domestic Servant  1,425,400.00 1,140,280.00
            OVERHEAD COST1,620,000.00 1,620,000.00
014000200107  22020100  70133  00002000000100  02101  50323109   TRAVEL AND TRANSPORT550,000.00 550,000.00
014000200107  22020102  70133  00002000000102  02101  50323109   Local Travel and Transport : Others550,000.00 550,000.00
014000200107  22020300  70133  00002000000300  02101  50323109   MATERIALS AND SUPPLIES250,000.00 250,000.00
014000200107  22020301  70133  00002000000301  02101  50323109   Office Stationery / Computer Consumables200,000.00 200,000.00
014000200107  22020304  70133  00002000000304  02101  50323109   Magazine and Periodicals for (Protocol)Directorate50,000.00 50,000.00
014000200107  22020400  70133  00002000000400  02101  50323109   MAINTENANCE REPAIRS AND SERVICES700,000.00 700,000.00
014000200107  22020401  70133  00002000000401  02101  50323109   Maintenance of Motor Vehicle / Transport Equipment460,000.00 460,000.00
014000200107  22020404  70133  00002000000404  02101  50323109   Maintenance of Office / IT Equipment240,000.00 240,000.00
014000200107  22021000  70133  00002000001000  02101  50323109   MISCELLANEOUS EXPENSES - GENERAL120,000.00 120,000.00
014000200107  22021021  70133  00002000001021  02101  50323109   Office and General120,000.00 120,000.00
014000200108            PARASTATAL33,123,710.00 30,266,530.00
            PERSONNEL COST31,433,710.00 28,576,530.00
014000200108  21010000  70131  00003000010100  02101  50323109   SALARIES AND WAGES31,433,710.00 28,576,530.00
014000200108  21010001  70131  00003000010101  02101  50323109   Basic Salaries  16,024,080.00 14,103,710.00
014000200108  21010002  70131  00003000010102  02101  50323109   Overtime Payment  68,080.00 64,780.00
014000200108  21010003  70131  00003000010103  02101  50323109   Consolidated Allowances  12,596,340.00 11,854,890.00
014000200108  21010004  70131  00003000010104  02101  50323109   Annual Leave Grant  1,602,410.00 1,410,370.00
014000200108  21010005  70131  00003000010105  02101  50323109   Non - Accident Bonus  2,500.00 2,500.00
014000200108  21010006  70131  00003000010106  02101  50323109   Domestic Servant  1,140,300.00 1,140,280.00
            OVERHEAD COST1,690,000.00 1,690,000.00
014000200108  22020100  70133  00002000000100  02101  50323109   TRAVEL AND TRANSPORT540,000.00 540,000.00
014000200108  22020102  70133  00002000000102  02101  50323109   Local Travel and Transport : Others540,000.00 540,000.00
014000200108  22020300  70133  00002000000300  02101  50323109   MATERIALS AND SUPPLIES370,000.00 370,000.00
014000200108  22020301  70133  00002000000301  02101  50323109   Office Stationery / Computer Consumables370,000.00 370,000.00
014000200108  22020400  70133  00002000000400  02101  50323109   MAINTENANCE REPAIRS AND SERVICES580,000.00 580,000.00
014000200108  22020401  70133  00002000000401  02101  50323109   Maintenance of Motor Vehicle / Transport Equipment330,000.00 330,000.00
014000200108  22020404  70133  00002000000404  02101  50323109   Maintenance of Office / IT Equipment250,000.00 250,000.00
014000200108  22021000  70133  00002000001000  02101  50323109   MISCELLANEOUS EXPENSES - GENERAL200,000.00 200,000.00
014000200108  22021021  70133  00002000001021  02101  50323109   Office and General200,000.00 200,000.00
                                                                                 
                        SUMMARY                  
                         Revenue    55,500,000.0055,500,000.00
                              Capital Receipts      
                              TOTAL    55,500,000.0055,500,000.00
    
                        Personnel Cost    200,005,000.00182,277,180.00
                         Overhead Cost    34,600,000.0034,600,000.00
                         Consolidated Revenue Charges    8,280,000.008,280,000.00
                         SUB-TOTAL    242,885,000.00225,157,180.00
                         Capital Expenditure    350,000,000.00300,000,000.00
                         TOTAL OFFICE OF THE AUDITOR GENERAL (LOCAL GOVERNMENT)    592,885,000.00525,157,180.00
Akwa Ibom State 2019 Approved Budget