Policy & Procedures Policy & Procedures overview Financial Regulations Financial Policies Financial Procedures Chapter 2 - Budgetary Planning & Control Chapter 3 - Chart of Accounts Section 1: Recommended reading for all users Introduction Department segment Cost Centre segment Source of funds segment Transaction segment Spare segment Section 2: Source of Funds codes Section 3 : Transaction codes Section 4: The role of the chart of accounts in reporting Section 5: (AppA) Basic pay and overtime codes Chapter 5a - Employment Status (currently being updated) Chapter 5b - Employee expenses Chapter 5c - Non-employee expenses Chapter 6a - Non-pay expenditure Chapter 6c - PCI DSS Chapter 8a - External trading and credit control Chapter 8b - Internal Trading Chapter 9 - VAT and Other Taxes Chapter 10 - Month-end guidance Chapter 11 - Year End Instructions Chapter 12 - Investments Chapter 13 - Trust funds Chapter 14 - Accounting for donations and grants Chapter 15 - Inventory Chapter 16 - Fixed Assets Chapter 17 - Expenditure on buildings Chapter 18 - Insurance Chapter 19 - Research Grants Chapter 20 - Governance & Compliance New legal structures Imports and Exports Terms and Conditions Spare segment This is simply a spare field in case we decide to expand the accounting code structure at some point in the future. For the present this is always going to be 0000 (four zeros).Latest version 01 May 2024