Working Group Chart of Accounts

Duties and responsibilities

1. The duties of the Working Group Chart of Accounts are to

   1. answer queries from local authorities regarding the chart of accounts and the functional structure, 

   2. refer enquirers to the relevant provisions in the HRM2 handbook for matters already covered therein,

   3. and strive for general harmonisation in the application of HRM2.

2. It does not make individual decisions on behalf of enquirers, but refers them to their own responsibility for correct implementation. 

3. Enquiries to the working group are divided into categories.

   1. Category A may include changes to values or changes to the chart of accounts at Level 1 or 2, which must be approved by the FDK.

   2. Category B may include changes to account numbers or account allocation information, which are submitted to the Delegates’ Assembly.  

   3. Category C comprises questions of interpretation, which are answered directly by the Working Group Chart of Accounts and published once a year.