JHS 192 List of Municipalities and Joint Municipalities

This recommendation defines the list of accounts of the municipality, the joint municipal authority, the municipal enterprise and the balance sheet unit and the municipality’s consolidated financial statements and its use with its balance sheet, profit and loss and financing formulae. The recommendation standardises, taking into account the list of accounts in the local government sector, the possibilities offered by the systems to utilise the entire calculation identifier structure, of which the account is part, with basic information in all reporting and statistical purposes, while reducing overlaps in the use of different computational identifiers.