Active Government Entity's Chart of Accounts

An Active Government Entity's Chart of Accounts is an active CoA that is a government CoA.

• AKA: Custom Government CoA.
• Context:
  • It can be based on some Idealized Government Entity CoA (such as a standard government CoA).
  • It can range from being an Active Local Government CoA, to being a ...
• Example(s):
  • City of Palo Alto's 2015 Chart of Accounts.
  • Pickerington Local School District's 2015 Chart of Accounts.
  • University of Oklahoma's 2015 Chart of Accounts.
  • Marin County's 2015 Chart of Accounts.
  • San Dieguito Water District's 2015 Chart of Accounts.
  • State of Kentucky's 2015 Chart of Accounts.
  • …
• Counter-Example(s):
  • a Custom Business-Entity CoA, such as OpenGov's 2015 Chart of Accounts.
  • a Government Entity's Org. Chart.
  • Ohio's Standard CoA.
• See: CoA Account, Account Ledger.

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References

2011

• (Cooper & Pattanayak, 2011) ⇒ Julie Cooper, and Sailendra Pattanayak. (2011). “Chart of Accounts: A Critical Element of the Public Financial Management Framework.” International Monetary Fund.
  • QUOTE: This technical note and manual (TNM) addresses the following main issues:
    • Discusses the purpose of a chart of accounts and its importance in public financial management.
    • Discusses stakeholder needs in a typical public financial management framework that need to be reflected in a chart of accounts.
    • Discusses the role of chart of accounts in budgetary and financial accounting.
    • Discusses the relation between the chart of accounts and IFMIS.
    • Explains key steps for identifying data requirements and structures for developing a chart of accounts.

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