Expenditure Heads / Expenditure item / Expenditure Sub- / Sub-Sub item
Compensation of employees / Wages & Salaries / Established Position
Non-Established post / Daily rated
Monthly paid & casual labour
Probation
Recruitment
Secondment
Limited Engagements
Other allowances / Bicycle Maintenance Allowance
Motorbike Allowance
Car Maintenance Allowance
Bereavement Allowance
Book Subsidy
Committee of Council Allowance
Continuous Judicial Education Allowance
Funeral Grants
Journalist Allowance
Judicial Service Committee Allowance
Jurors Allowance
Commuted Leave Allowance
Night Watchman Allowance
Protocol Commission
Rotational Head of Department Allowance
Rules of Council Allowance
Rules of Court Allowance
Per Diem & Inconvenience Allowance
Travel Allowance
Transfer Grants
Out of Station Allowance
Domestic Servants Allowance
Foreign Service Allowance
Overtime
Special Allowance/Honorarium
Responsibility Allowance
Steering Committee Allowance
Top-Up Allowance
Training Allowance
Watchman Extra Days Allowance
Basic PE Related Allowances
Traditional Authority Allowance
Commissions
Duty Allowance
Clothing Allowance
Academic Board Allowance
Acting Allowance
Cashier Allowance
Commissions Meeting Allowances
Professional Allowance
Entertainment Allowance
Fuel Allowance
Guide Allowance
Housing Subsidy/Allowance
Risk Allowance
Overtime Allowance
Tools Allowance
Uniform and Protective Clothing Allowance
National
Pension
Contribution / 13% SSF Contribution
Gratuity
Pension
End of Service Benefit (ESB)
Superannuation
Goods and Services / Materials
& Office Consumables / Printed Material & Stationery
Office Facilities, Supplies & Accessories
Refreshment Items
Medical Supplies
Drugs
Oils and Lubricants
Electrical Accessories
Printed Material & Stationery
Office Facilities, Supplies & Accessories
Refreshment Items
Medical Supplies
Drugs
Oils and Lubricants
Electrical Accessories
Utilities / Electricity charges
Water
Telecommunications
Postal Charges
Sanitation Charges
Armed Guard and Security
Fire Fighting Accessories
General cleaning / Cleaning Materials
Contract Cleaning Service Charges
Rentals / Office Accommodations
Residential Accommodations
Rental of Office Equipment
Hotel Accommodations
Rental of Land and Buildings
Rental of Vehicles
Rental of Other Transport
Rental of Furniture & Fittings
Rental of Plant & Equipment
Rentals of Computers and Accessories
Rental of Network & ICT Equipment
Travel and Transport / Overseas Medical Treatments
Maintenance & Repairs - Official Vehicles
Fuel & Lubricants - Official Vehicles
Car Rental/Leasing
Running Cost - Official Vehicles
Freight and Handling Charges
Running Cost of Presidential Aircraft
Running Cost of Fighting Vehicles
Other Travel & Transportation
Night allowances
Local travel cost
Mileage Allowance
Local Hotel Accommodation
Foreign Travel- Per Diem
Foreign Travel Cost and Expenses
Toll Charges and Tickets
Fuel Allocation To Waste Management dept
Repairs and Maintenance / Roads, Driveways & Grounds
Repairs of Residential Buildings
Repairs of Office Buildings
Maintenance of Furniture & Fixtures
Maintenance of Machinery & Plant
Maintenance of General Equipment
Minor Repairs of Schools/Colleges
Maintenance of Presidential Aircraft
Maintenance of Fighting Vehicles
Drains
Markets
Public Toilets
Schools/Nurseries
Traditional Authority Property
Recreational Parks
Sanitary Sites
Street Lights/Traffic Lights
Cemeteries
Training, Seminar
and Conference / Training Materials
Visits, Conferences / Seminars (Local)
Examination Fees and Expenses
Hire of Venue
Hotel Accommodation
Library & Subscription
Recruitment Expenses
Refreshments
Seminars/Conferences/Workshops/Meetings Expenses
Staff Development
Public Education & Sensitization
Consultancy Expenses / Local Consultants Fees
External Consultants Fees
Other Consultancy Expenses
Contract appointments
Materials and Consumables
Special services / Service of the State Protocol
Official Celebrations
Head of State End of Year Activities
Assembly Members Special Allow
Assembly Members Sittings All
Unit Committee/T. C. M. Allow
Canteen Services
Property Valuation Expenses
Operational Enhancement Expenses
Trade Promotion / Exhibition expenses
Other services / Bank Charges
Bank Errors
Audit Fees
Exchange Differences
Emergency services / GMP Field Operations
Refurbishment Contingency
Emergency Works
Security Forces Contingency (election)
Consumption of fixed capital / Depreciation / Depreciation - Transport Vehicles,
Airplanes, Trains, Ships & Vessels)
Depreciation - Furniture and Fittings
Depreciation - Plant and Equipment
Depreciation - Other Assets
Depreciation - Lands & Buildings
Interest / Interest on external debt
Interest on domestic debt
Subsidies / Public corporations / Nonfinancial PC
Financial PC
Private enterprises / Non financial PE
Financial PE
Grants / Foreign governments / Current
Capital
International organisation / Current
Capital
Other general
government
units / Current
Capital / Domestic statutory transfers –District assembly common fund
Social benefits / Social security benefit / National health insurance scheme
Exempt for Aged, Antenatal & Under 5Years
Refund for Medical Expenses (Paupers/Disease Category)
Other expenses / General expenses / Insurance and compensation
Professional fees
Customs Duties
DA's
UN - Peace
Other Charges
Court Expenses
Awards & Rewards
Donations
Contributions
Tuition Fees
Scholarship/Awards
Special Operations (COS)
Special Operations (NSC)
Special Operations (Peace Keeping)
Special Operations (Docking of Ships)
Refuse Lifting Expenses
Civic Numbering/Street Naming
Scholarship & Bursaries
Grants to Employees
Grants to Households
National Award
(Source: Compiled from the GOG Chart of Accounts for 2012-2014 budget year)