My Department does not produce separate chart of accounts or resource accounts.
As a small Department we use the financial accounting services of Ministry of Justice (MOJ) and adopt MOJ chart of accounts and resource account codes and usage.
We do have an operating cost unit of 40 and business entity codes within the MOJ chart of accounts as tabled:
Business entity codes WA100 Wales Private Office WA105 Wales Policy Office WA110 Welsh Assembly WY100 GPC Management—Wales
MOJ will be placing copies in the Library.
Wales Office accounts are included within the MOJ resource accounts under Request for Resources (RfR) 3.