The World Bank (WB) and European Union (EU) have set up the WB-EU public finance management (PFM) Reform single donor trust fund (SDTF) to support a work program agreed with the Ministry of Finance (MoF) of Lao PDR, with the objective of strengthening public finance management through the provision of technical, analytical and advisory inputs in the areas of domestic revenue mobilization, budget preparation and execution and public procurement and to implement PFM policy and process reforms.This note is building upon a joint report by the World Bank and International Monetary Fund (IMF) Lao PDR plan for expansion of the Chart of Accounts (CoA) dated November 8, 2018, which lays out the steps towards an expansion of the current chart of accounts in support of the preparation of the new financial management information system (FMIS). This version of note follows a note produced in May 2019 and has been updated with information collected during the June 2019 mission and information received by MoF separately after the mission.