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AKWA IBOM STATE CHART OF ACCOUNT 2019
SOCIAL
AKWA IBOM COLLEGE OF SCIENCE AND TECHNOLOGY
  ADMINISTRATIVE    ECONOMIC    FUNCTIONAL    PROGRAMME    FUND    GEO CODE                                   DESCRIPTION                                    APPROVED   
 BUDGET 
2019
 APPROVED 
 PROVISION 
2018
051706500100            AKWA IBOM COLLEGE OF SCIENCE AND TECHNOLOGY791,763,870.00 928,065,560.00
051706500100  12020657  00000  00000000000000  02101  50323109   TOTAL REVENUE27,906,600.00 23,700,000.00
            PROVOST OFFICE27,906,600.0023,700,000.00
051706500101  12020400  00000  00000000000000  02101  50323109   Fees 27,591,000.00 23,400,000.00
051706500101  12020447  00000  00000000000000  02101  50323109   Utility Fees1,400,000.00 1,100,000.00
051706500101  12020431  00000  00000000000000  02101  50323109   Registration Fees1,750,000.00 1,500,000.00
051706500101  12020452  00000  00000000000000  02101  50323109   Acceptance Fees1,088,000.00 900,000.00
051706500101  12020466  00000  00000000000000  02101  50323109   Games Fees1,150,000.00 1,000,000.00
051706500101  12020467  00000  00000000000000  02101  50323109   Library Fees1,305,000.00 1,000,000.00
051706500101  12020467  00000  00000000000000  02101  50323109   Moderation1,000,000.00 800,000.00
051706500101  12020468  00000  00000000000000  02101  50323109   Medical Fees1,400,000.00 1,100,000.00
051706500101  12020469  00000  00000000000000  02101  50323109   Security Fees  
051706500101  12020472  00000  00000000000000  02101  50323109   Accommodation Fees3,380,000.00 3,400,000.00
051706500101  12020447  00000  00000000000000  02101  50323109   Studio Fees  
051706500101  12020436  00000  00000000000000  02101  50323109   Laboratory Fees1,170,000.00 1,000,000.00
051706500101  12020448  00000  00000000000000  02101  50323109   Development Fees2,172,000.00 1,700,000.00
051706500101  12020438  00000  00000000000000  02101  50323109   Sport Fees  
051706500101  12020465  00000  00000000000000  02101  50323109   Caution Fees490,000.00 400,000.00
051706500101  12020447  00000  00000000000000  02101  50323109   Tuition Fees7,720,000.00 7,000,000.00
051706500101  12020465  00000  00000000000000  02101  50323109   Examination Fees1,340,000.00 1,000,000.00
051706500101  12020473  00000  00000000000000  02101  50323109   ID Card Fees526,000.00 400,000.00
051706500101  12020465  00000  00000000000000  02101  50323109   Student Union Fees1,700,000.00 1,100,000.00
051706500101  12020600  00000  00000000000000  02101  50323109   Sales - General 315,600.00 300,000.00
051706500101  12020657  00000  00000000000000  02101  50323109   Student Handbook 315,600.00 300,000.00
                  RECURRENT EXPENDITURE791,763,870.00 928,065,560.00
            PERSONNEL COST753,993,870.00 890,295,560.00
051706500101            DEPUTY PROVOST (ADMINISTRATION)134,144,570.00 86,130,320.00
            PERSONNEL COST121,624,570.00 73,610,320.00
051706500101  21010000  70131  00003000010100  02101  50323109   SALARIES AND WAGES121,624,570.00 73,610,320.00
051706500101  21010001  70131  00003000010101  02101  50323109   Basic Salaries  52,723,650.00 32,148,420.00
051706500101  21010003  70131  00003000010103  02101  50323109   Consolidated Allowances  41,517,500.00 22,656,760.00
051706500101  21010004  70131  00003000010104  02101  50323109   Annual Leave Grant  7,818,500.00 3,214,840.00
051706500101  21010006  70131  00003000010106  02101  50323109   Domestic Servant  4,219,620.00 3,068,490.00
051706500101  21010015  70131  00003000010115  02101  50323109   Journal / Research Allowance  6,887,360.00 3,878,150.00
051706500101  21010023  70131  00003000010123  02101  50323109   Siwes Allowance   8,457,940.00 3,752,730.00
            OVERHEAD COST12,520,000.00 12,520,000.00
051706500101  22020200  70133  00002000000200  02101  50323109   UTILITIES1,620,000.00 1,620,000.00
051706500101  22020201  70133  00002000000201  02101  50323109   Electricity Charges780,000.00 780,000.00
051706500101  22020202  70133  00002000000202  02101  50323109   Telephone Charges840,000.00 840,000.00
051706500101  22020100  70133  00002000000100  02101  50323109   TRAVEL AND TRANSPORT2,100,000.00 2,100,000.00
051706500101  22020102  70133  00002000000102  02101  50323109   Local Travel and Transport : Others2,100,000.00 2,100,000.00
051706500101  22020300  70133  00002000000300  02101  50323109   MATERIALS AND SUPPLIES2,360,000.00 2,360,000.00
051706500101  22020301  70133  00002000000301  02101  50323109   Office Stationery / Computer Consumables2,100,000.00 2,100,000.00
051706500101  22020304  70133  00002000000304  02101  50323109   Magazine and Periodicals for (Protocol)Directorate260,000.00 260,000.00
051706500101  22020400  70133  00002000000400  02101  50323109   MAINTENANCE REPAIRS AND SERVICES3,100,000.00 3,100,000.00
051706500101  22020401  70133  00002000000401  02101  50323109   Maintenance of Motor Vehicle / Transport Equipment2,000,000.00 2,000,000.00
051706500101  22020404  70133  00002000000404  02101  50323109   Maintenance of Office / IT Equipment1,100,000.00 1,100,000.00
051706500101  22020500  70133  00002000000500  02101  50323109   TRAINING AND STAFF DEVELOPMENT1,300,000.00 1,300,000.00
051706500101  22020501  70133  00002000000501  02101  50323109   Local Training1,300,000.00 1,300,000.00
051706500101  22021100  70133  00002000001100  02101  50323109   ENTERTAINMENT AND HOSPITALITY940,000.00 940,000.00
051706500101  22021101  70133  00002000001101  02101  50323109   Entertainment at Meetings940,000.00 940,000.00
051706500101  22021000  70133  00002000001000  02101  50323109   MISCELLANEOUS EXPENSES - GENERAL1,100,000.00 1,100,000.00
051706500101  22021021  70133  00002000001021  02101  50323109   Office and General1,100,000.00 1,100,000.00
051706500102            DEPUTY PROVOST (ACADEMICS)437,507,440.00 129,131,130.00
            PERSONNEL COST428,527,440.00 120,151,130.00
051706500102  21010000  70131  00003000010100  02101  50323109   SALARIES AND WAGES428,527,440.00 120,151,130.00
051706500102  21010001  70131  00003000010101  02101  50323109   Basic Salaries  165,347,340.00 53,306,510.00
051706500102  21010003  70131  00003000010103  02101  50323109   Consolidated Allowances  145,690,370.00 39,020,570.00
051706500102  21010004  70131  00003000010104  02101  50323109   Annual Leave Grant  16,534,730.00 5,330,650.00
051706500102  21010006  70131  00003000010106  02101  50323109   Domestic Servant  37,211,010.00 5,369,850.00
051706500102  21010015  70131  00003000010115  02101  50323109   Journal / Research Allowance  26,803,100.00 7,197,440.00
051706500102  21010023  70131  00003000010123  02101  50323109   Siwes Allowance   28,144,130.00 7,527,230.00
051706500102  21010027  70131  00003000010127  02101  50323109   Learned Allowance  8,796,760.00 2,398,880.00
            OVERHEAD COST8,980,000.00 8,980,000.00
051706500102  22020200  70133  00002000000200  02101  50323109   UTILITIES1,100,000.00 1,100,000.00
051706500102  22020201  70133  00002000000201  02101  50323109   Electricity Charges450,000.00 450,000.00
051706500102  22020202  70133  00002000000202  02101  50323109   Telephone Charges650,000.00 650,000.00
051706500102  22020100  70133  00002000000100  02101  50323109   TRAVEL AND TRANSPORT1,400,000.00 1,400,000.00
051706500102  22020102  70133  00002000000102  02101  50323109   Local Travel and Transport : Others1,400,000.00 1,400,000.00
051706500102  22020300  70133  00002000000300  02101  50323109   MATERIALS AND SUPPLIES1,900,000.00 1,900,000.00
051706500102  22020301  70133  00002000000301  02101  50323109   Office Stationery / Computer Consumables1,700,000.00 1,700,000.00
051706500102  22020304  70133  00002000000304  02101  50323109   Magazine and Periodicals for (Protocol)Directorate200,000.00 200,000.00
051706500102  22020400  70133  00002000000400  02101  50323109   MAINTENANCE REPAIRS AND SERVICES2,000,000.00 2,000,000.00
051706500102  22020401  70133  00002000000401  02101  50323109   Maintenance of Motor Vehicle / Transport Equipment1,000,000.00 1,000,000.00
051706500102  22020404  70133  00002000000404  02101  50323109   Maintenance of Office / IT Equipment1,000,000.00 1,000,000.00
051706500102  22020500  70133  00002000000500  02101  50323109   TRAINING AND STAFF DEVELOPMENT1,000,000.00 1,000,000.00
051706500102  22020501  70133  00002000000501  02101  50323109   Local Training1,000,000.00 1,000,000.00
051706500102  22021100  70133  00002000001100  02101  50323109   ENTERTAINMENT AND HOSPITALITY580,000.00 580,000.00
051706500102  22021101  70133  00002000001101  02101  50323109   Entertainment at Meetings580,000.00 580,000.00
051706500102  22021000  70133  00002000001000  02101  50323109   MISCELLANEOUS EXPENSES - GENERAL1,000,000.00 1,000,000.00
051706500102  22021021  70133  00002000001021  02101  50323109   Office and General1,000,000.00 1,000,000.00
051706500103            BURSARY DEPARTMENT5,720,000.00 78,611,170.00
            OVERHEAD COST5,720,000.00 5,720,000.00
051706500103  22020200  70133  00002000000200  02101  50323109   UTILITIES770,000.00 770,000.00
051706500103  22020201  70133  00002000000201  02101  50323109   Electricity Charges300,000.00 300,000.00
051706500103  22020202  70133  00002000000202  02101  50323109   Telephone Charges470,000.00 470,000.00
051706500103  22020100  70133  00002000000100  02101  50323109   TRAVEL AND TRANSPORT840,000.00 840,000.00
051706500103  22020102  70133  00002000000102  02101  50323109   Local Travel and Transport : Others840,000.00 840,000.00
051706500103  22020300  70133  00002000000300  02101  50323109   MATERIALS AND SUPPLIES830,000.00 830,000.00
051706500103  22020301  70133  00002000000301  02101  50323109   Office Stationery / Computer Consumables670,000.00 670,000.00
051706500103  22020304  70133  00002000000304  02101  50323109   Magazine and Periodicals for (Protocol)Directorate160,000.00 160,000.00
051706500103  22020400  70133  00002000000400  02101  50323109   MAINTENANCE REPAIRS AND SERVICES1,360,000.00 1,360,000.00
051706500103  22020401  70133  00002000000401  02101  50323109   Maintenance of Motor Vehicle / Transport Equipment680,000.00 680,000.00
051706500103  22020404  70133  00002000000404  02101  50323109   Maintenance of Office / IT Equipment680,000.00 680,000.00
051706500103  22020500  70133  00002000000500  02101  50323109   TRAINING AND STAFF DEVELOPMENT840,000.00 840,000.00
051706500103  22020501  70133  00002000000501  02101  50323109   Local Training840,000.00 840,000.00
051706500103  22021100  70133  00002000001100  02101  50323109   ENTERTAINMENT AND HOSPITALITY300,000.00 300,000.00
051706500103  22021101  70133  00002000001101  02101  50323109   Entertainment at Meetings300,000.00 300,000.00
051706500103  22021000  70133  00002000001000  02101  50323109   MISCELLANEOUS EXPENSES - GENERAL780,000.00 780,000.00
051706500103  22021021  70133  00002000001021  02101  50323109   Office and General780,000.00 780,000.00
051706500104            ACADEMIC STAFF DEPARTMENT4,140,000.00 516,877,270.00
            OVERHEAD COST4,140,000.00 4,140,000.00
051706500104  22020200  70133  00002000000200  02101  50323109   UTILITIES630,000.00 630,000.00
051706500104  22020201  70133  00002000000201  02101  50323109   Electricity Charges260,000.00 260,000.00
051706500104  22020202  70133  00002000000202  02101  50323109   Telephone Charges370,000.00 370,000.00
051706500104  22020100  70133  00002000000100  02101  50323109   TRAVEL AND TRANSPORT680,000.00 680,000.00
051706500104  22020102  70133  00002000000102  02101  50323109   Local Travel and Transport : Others680,000.00 680,000.00
051706500104  22020300  70133  00002000000300  02101  50323109   MATERIALS AND SUPPLIES630,000.00 630,000.00
051706500104  22020301  70133  00002000000301  02101  50323109   Office Stationery / Computer Consumables470,000.00 470,000.00
051706500104  22020304  70133  00002000000304  02101  50323109   Magazine and Periodicals for (Protocol)Directorate160,000.00 160,000.00
051706500104  22020400  70133  00002000000400  02101  50323109   MAINTENANCE REPAIRS AND SERVICES940,000.00 940,000.00
051706500104  22020401  70133  00002000000401  02101  50323109   Maintenance of Motor Vehicle / Transport Equipment470,000.00 470,000.00
051706500104  22020404  70133  00002000000404  02101  50323109   Maintenance of Office / IT Equipment470,000.00 470,000.00
051706500104  22020500  70133  00002000000500  02101  50323109   TRAINING AND STAFF DEVELOPMENT580,000.00 580,000.00
051706500104  22020501  70133  00002000000501  02101  50323109   Local Training580,000.00 580,000.00
051706500104  22021100  70133  00002000001100  02101  50323109   ENTERTAINMENT AND HOSPITALITY260,000.00 260,000.00
051706500104  22021101  70133  00002000001101  02101  50323109   Entertainment at Meetings260,000.00 260,000.00
051706500104  22021000  70133  00002000001000  02101  50323109   MISCELLANEOUS EXPENSES - GENERAL420,000.00 420,000.00
051706500104  22021021  70133  00002000001021  02101  50323109   Office and General420,000.00 420,000.00
051706500105            SECURITY DEPARTMENT23,556,640.00 47,690,700.00
            PERSONNEL COST20,196,640.00 44,330,700.00
051706500105  21010000  70131  00003000010100  02101  50323109   SALARIES AND WAGES20,196,640.00 44,330,700.00
051706500105  21010001  70131  00003000010101  02101  50323109   Basic Salaries  9,569,000.00 15,545,500.00
051706500105  21010002  70131  00003000010102  02101  50323109   Overtime Payment  293,560.00 
051706500105  21010003  70131  00003000010103  02101  50323109   Consolidated Allowances  7,855,640.00 13,379,910.00
051706500105  21010004  70131  00003000010104  02101  50323109   Annual Leave Grant  956,900.00 1,554,550.00
051706500105  21010015  70131  00003000010115  02101  50323109   Journal / Research Allowance  752,550.00 2,477,700.00
051706500105  21010023  70131  00003000010123  02101  50323109   Siwes Allowance   518,140.00 2,493,970.00
051706500105  21010027  70131  00003000010127  02101  50323109   Learned Allowance  250,850.00 825,870.00
            OVERHEAD COST3,360,000.00 3,360,000.00
051706500105  22020200  70133  00002000000200  02101  50323109   UTILITIES530,000.00 530,000.00
051706500105  22020201  70133  00002000000201  02101  50323109   Electricity Charges160,000.00 160,000.00
051706500105  22020202  70133  00002000000202  02101  50323109   Telephone Charges370,000.00 370,000.00
051706500105  22020100  70133  00002000000100  02101  50323109   TRAVEL AND TRANSPORT580,000.00 580,000.00
051706500105  22020102  70133  00002000000102  02101  50323109   Local Travel and Transport : Others580,000.00 580,000.00
051706500105  22020300  70133  00002000000300  02101  50323109   MATERIALS AND SUPPLIES580,000.00 580,000.00
051706500105  22020301  70133  00002000000301  02101  50323109   Office Stationery / Computer Consumables370,000.00 370,000.00
051706500105  22020304  70133  00002000000304  02101  50323109   Magazine and Periodicals for (Protocol)Directorate210,000.00 210,000.00
051706500105  22020400  70133  00002000000400  02101  50323109   MAINTENANCE REPAIRS AND SERVICES840,000.00 840,000.00
051706500105  22020401  70133  00002000000401  02101  50323109   Maintenance of Motor Vehicle / Transport Equipment420,000.00 420,000.00
051706500105  22020404  70133  00002000000404  02101  50323109   Maintenance of Office / IT Equipment420,000.00 420,000.00
051706500105  22020500  70133  00002000000500  02101  50323109   TRAINING AND STAFF DEVELOPMENT300,000.00 300,000.00
051706500105  22020501  70133  00002000000501  02101  50323109   Local Training300,000.00 300,000.00
051706500105  22021100  70133  00002000001100  02101  50323109   ENTERTAINMENT AND HOSPITALITY160,000.00 160,000.00
051706500105  22021101  70133  00002000001101  02101  50323109   Entertainment at Meetings160,000.00 160,000.00
051706500105  22021000  70133  00002000001000  02101  50323109   MISCELLANEOUS EXPENSES - GENERAL370,000.00 370,000.00
051706500105  22021021  70133  00002000001021  02101  50323109   Office and General370,000.00 370,000.00
051706500106            BURSARY DEPARTMENT58,064,500.00 69,624,970.00
            PERSONNEL COST55,014,500.00 66,574,970.00
051706500106  21010000  70131  00003000010100  02101  50323109   SALARIES AND WAGES55,014,500.00 66,574,970.00
051706500106  21010001  70131  00003000010101  02101  50323109   Basic Salaries  26,389,800.00 31,663,510.00
051706500106  21010003  70131  00003000010103  02101  50323109   Consolidated Allowances  17,082,660.00 25,664,730.00
051706500106  21010004  70131  00003000010104  02101  50323109   Annual Leave Grant  2,638,980.00 3,166,350.00
051706500106  21010006  70131  00003000010106  02101  50323109   Domestic Servant  2,366,040.00 
051706500106  21010015  70131  00003000010115  02101  50323109   Journal / Research Allowance  2,105,090.00 662,640.00
051706500106  21010023  70131  00003000010123  02101  50323109   Siwes Allowance   3,730,230.00 3,183,760.00
051706500106  21010027  70131  00003000010127  02101  50323109   Learned Allowance  701,700.00 220,880.00
            OVERHEAD COST3,050,000.00 3,050,000.00
051706500106  22020200  70133  00002000000200  02101  50323109   UTILITIES480,000.00 480,000.00
051706500106  22020201  70133  00002000000201  02101  50323109   Electricity Charges160,000.00 160,000.00
051706500106  22020202  70133  00002000000202  02101  50323109   Telephone Charges320,000.00 320,000.00
051706500106  22020100  70133  00002000000100  02101  50323109   TRAVEL AND TRANSPORT470,000.00 470,000.00
051706500106  22020102  70133  00002000000102  02101  50323109   Local Travel and Transport : Others470,000.00 470,000.00
051706500106  22020300  70133  00002000000300  02101  50323109   MATERIALS AND SUPPLIES550,000.00 550,000.00
051706500106  22020301  70133  00002000000301  02101  50323109   Office Stationery / Computer Consumables370,000.00 370,000.00
051706500106  22020304  70133  00002000000304  02101  50323109   Magazine and Periodicals for (Protocol)Directorate180,000.00 180,000.00
051706500106  22020400  70133  00002000000400  02101  50323109   MAINTENANCE REPAIRS AND SERVICES790,000.00 790,000.00
051706500106  22020401  70133  00002000000401  02101  50323109   Maintenance of Motor Vehicle / Transport Equipment420,000.00 420,000.00
051706500106  22020404  70133  00002000000404  02101  50323109   Maintenance of Office / IT Equipment370,000.00 370,000.00
051706500106  22020500  70133  00002000000500  02101  50323109   TRAINING AND STAFF DEVELOPMENT300,000.00 300,000.00
051706500106  22020501  70133  00002000000501  02101  50323109   Local Training300,000.00 300,000.00
051706500106  22021100  70133  00002000001100  02101  50323109   ENTERTAINMENT AND HOSPITALITY160,000.00 160,000.00
051706500106  22021101  70133  00002000001101  02101  50323109   Entertainment at Meetings160,000.00 160,000.00
051706500106  22021000  70133  00002000001000  02101  50323109   MISCELLANEOUS EXPENSES - GENERAL300,000.00 300,000.00
051706500106  22021021  70133  00002000001021  02101  50323109   Office and General300,000.00 300,000.00
051706500124            OFFICE OF THE RECTOR32,997,880.00 
            PERSONNEL COST32,997,880.00 
051706500124  21010000  70131  00003000010100  02101  50323109   SALARIES AND WAGES32,997,880.00 
051706500124  21010001  70131  00003000010101  02101  50323109   Basic Salaries  15,417,110.00 
051706500124  21010003  70131  00003000010103  02101  50323109   Consolidated Allowances  8,561,090.00 
051706500124  21010004  70131  00003000010104  02101  50323109   Annual Leave Grant  1,541,710.00 
051706500124  21010006  70131  00003000010106  02101  50323109   Domestic Servant  767,120.00 
051706500124  21010015  70131  00003000010115  02101  50323109   Journal / Research Allowance  1,139,020.00 
051706500124  21010023  70131  00003000010123  02101  50323109   Siwes Allowance   1,603,820.00 
051706500124  21010026  70131  00003000010126  02101  50323109   Corpers Allowance  3,600,000.00 
051706500124  21010027  70131  00003000010127  02101  50323109   Learned Allowance  368,010.00 
051706500125            HEALTH DEPARTMENT34,943,050.00 
            PERSONNEL COST34,943,050.00 
051706500125  21010001  70131  00003000010101  02101  50323109   Basic Salaries  13,555,120.00 
051706500125  21010003  70131  00003000010103  02101  50323109   Consolidated Allowances  11,176,490.00 
051706500125  21010004  70131  00003000010104  02101  50323109   Annual Leave Grant  1,355,510.00 
051706500125  21010006  70131  00003000010106  02101  50323109   Domestic Servant  3,452,050.00 
051706500125  21010012  70131  00003000010112  02101  50323109   Hazard Allowance  16,000.00 
051706500125  21010013  70131  00003000010113  02101  50323109   Uniform Allowance  96,000.00 
051706500125  21010015  70131  00003000010115  02101  50323109   Journal / Research Allowance  1,698,740.00 
051706500125  21010018  70131  00003000010118  02101  50323109   Shift Duty Allowance  1,355,510.00 
051706500125  21010023  70131  00003000010123  02101  50323109   Siwes Allowance   1,258,380.00 
051706500125  21010027  70131  00003000010127  02101  50323109   Learned Allowance  979,250.00 
051706500126            WORKS DEPARTMENT60,689,790.00 
            PERSONNEL COST60,689,790.00 
051706500126  21010001  70131  00003000010101  02101  50323109   Basic Salaries  20,452,100.00 
051706500126  21010003  70131  00003000010103  02101  50323109   Consolidated Allowances  16,071,380.00 
051706500126  21010004  70131  00003000010104  02101  50323109   Annual Leave Grant  2,045,210.00 
051706500126  21010005  70131  00003000010105  02101  50323109   Non - Accident Bonus  10,000.00 
051706500126  21010006  70131  00003000010106  02101  50323109   Domestic Servant  4,219,620.00 
051706500126  21010015  70131  00003000010115  02101  50323109   Journal / Research Allowance  6,887,410.00 
051706500126  21010023  70131  00003000010123  02101  50323109   Siwes Allowance   8,457,940.00 
051706500126  21010027  70131  00003000010127  02101  50323109   Learned Allowance2,546,130.00 
                                                                                 
                        SUMMARY                  
                         Revenue    27,906,600.0023,700,000.00
                              Capital Receipts      
                              TOTAL    27,906,600.0023,700,000.00
    
                        Personnel Cost    753,993,870.00890,295,560.00
                         Overhead Cost    37,770,000.0037,770,000.00
                         Consolidated Revenue Charges    0.000.00
                         SUB-TOTAL    791,763,870.00928,065,560.00
                         Capital Expenditure    0.000.00
                         TOTAL AKWA IBOM COLLEGE OF SCIENCE AND TECHNOLOGY    791,763,870.00928,065,560.00
Akwa Ibom State 2019 Approved Budget