About the Public Accounts of Canada
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Public Accounts of Canada defined
The public accounts include the audited consolidated financial statements of the Government of Canada for its fiscal year, which ends each March 31. As per the Financial Administration Act, the Receiver General must prepare this annual report on behalf of the government.
Data sources
The information contained in the report originates from two data sources:
- summarized financial transactions presented in the accounts of Canada, maintained by the Receiver General
- detailed records, maintained by departments and agencies, Crown corporations and other reporting entities
Departmental and agency responsibilities
Each department and agency is responsible for:
- reconciling its accounts to the control accounts of the Receiver General
- maintaining detailed records of the transactions in their accounts
Visit Government-wide chart of accounts for detailed information on coding and recording financial transactions.
Crown corporations and other reporting entities responsibilities
Crown corporations and other reporting entities are responsible for:
- reporting the financial position, results of operations, contingent liabilities, contractual obligations, particulars of insurance programs and guarantee funds for each quarter of the fiscal year
- submitting a letter of representation for each fiscal year
Visit Reporting instructions for detailed information on how to prepare and present financial information used for the preparation of the audited consolidated financial statements of the Government of Canada and for other reports and analyses purposes.
Available reports
- Public Accounts of Canada
- Public Accounts of Canada archive from the Library and Archives Canada
- Datasets for the Public Accounts of Canada are available via Canada's Open Government data portal
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