Government-wide chart of accounts for Canada
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About the government-wide chart of accounts
The government-wide chart of accounts is a framework that explains how departments and agencies should identify, collect and report financial transactions to consistently satisfy the government’s corporate information requirements. The chart of accounts contains the accounts and codes for all the fields that comprise the government-wide coding block.
The Receiver General has published datasets for the Government-wide chart of accounts to the Government of Canada's Open Data Portal.
Accounts and codes
Departments and other reporting entities use these accounts and codes to input their monthly trial balances in the fields that make up the government-wide coding block. The departments then transmit these balances to the Central Financial Management Reporting System.
Treasury Board Secretariat and the Receiver General share responsibility for the departmental chart of accounts:
- Treasury Board is responsible for policy-related issues and the structure of the government-wide coding block
- the Receiver General is responsible for maintaining the accounts and codes and for publishing the chart of accounts
Each chart covers a fiscal year which runs from April 1 to March 31.
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