7. Object codes for 2023 to 2024

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7.1 Introduction

This chapter provides information on the object code classification and includes in Section 7.2 the list of object codes as follows:

The object classification is a field of the government-wide coding block that identifies the type of goods or services acquired, the transfer payments made, the source of revenue or the cause of increases or decreases in assets and liabilities.

The object information provides:

In addition, the object coding provides a repository of government-wide information, which can be used by central agencies without requiring departments and agencies to respond to numerous individual requests.

7.1.1 Object classification structure

To accommodate the need for various degrees of detail, other levels of object classification are used. In descending order of aggregation after categories and standard objects, there are reporting objects and economic, source and class objects.

Categories (the first digit)

This is the highest level of object aggregation. There are mainly eleven categories in the lists of Objects and are as follows:

Standard objects (01 to 12)

Standard objects are the highest level of object classification used for parliamentary and management purposes, and are used to report information in the Estimates and Public Accounts. They apply to expenditures only. (Refer to Section 7.1.4 for a brief explanation of each standard object as presented in the Estimates). The allocation of the categories by standard object is as follows:

Category 0—Services includes the following standard objects:

Category 1—Goods, land, buildings and works includes the following standard objects:

Category 2—Transfer payments include the following standard object:

Category 3—Other expenditures include the following standard objects:

Sub–categories (the first two digits)

Sub–categories are a primary breakdown of each category. In many cases, they are the same as the standard objects.

Reporting objects (the first three digits)

Reporting objects are a sub–division of sub-categories, which are used for central management purposes.

Economic, source and class objects (the four digits)

Economic, source and class objects are the lowest levels of object classification used for government-wide reporting purposes. Economic objects apply to expenditures only and measure the impact of government transactions on the economy. The expenditures are classified according to the type of resources (goods and services) acquired or the transfer payments made. Source objects identify the origin of a receipt and apply to tax revenue and other revenue. Class objects identify the causes of increases or decreases to financial claims or obligations.

As most departments or agencies require more detail, transactions may be classified by departmental line object in the departmental system. To permit the consolidation and comparison of information from all departments, the line objects must be aligned with the objects prescribed in Section 7.2.

7.1.2 Maintenance of object codes

List of objects

The object codes that are to be recorded for expenditures, revenue, assets, liabilities, and other transactions are listed on the government-wide chart of accounts (COA) website as Section 7.2. The list is updated regularly to include all changes made to the object codes.

List of descriptions

Interpretation and analysis of financial information require the classification and coding of transactions to be correctly and consistently applied.

To help departments and agencies improve accuracy and consistency in the coding of their financial transactions, the descriptions are included in the detailed list of object codes included in Section 7.2.

To maximize the use of the detailed descriptions, departments should review it carefully to ensure that the alignment of their line objects is correct. Where applicable, a copy of the relevant descriptions should also be made available to departmental personnel involved in coding to help ensure consistent coding and reporting, both within the department and within the government as a whole.

7.1.3 Pay entitlement codes

A pay entitlement code classifies the type of remuneration paid to employees pursuant to a collective bargaining agreement, the terms and conditions of employment, or other arrangements. These codes are issued to departments and agencies by Public Works and Government Services Canada (Compensation Sector). The pay entitlement codes are listed with the lists of Objects to improve consistency and accuracy in the alignment of pay entitlement codes to economic objects mainly in standard object 01. The list of pay entitlement codes is included in Section 7.4.

7.1.4 Brief definition of each standard object

Personnel (01)

Transportation and communications (02)

Information (03)

Professional and special services (04)

Rentals (05)

Storage and warehousing services is, however, in standard object 04 even though it involves the rental of space.

Repair and maintenance (06)

Utilities, materials and supplies (07)

Acquisition of land, buildings and works (08)

Expenditures pursuant to contracts for new construction for casual employees hired or continuing employees assigned to work full or part–time on specified projects, travel, professional services, equipment rentals, equipment maintenance and of materials purchased directly for use on such projects are charged to the relevant standard objects (standard object 01 to 09).

Where assets are being constructed by a department, the full amount should not be coded to standard objects 08. The construction expenditures should be charged to the relevant standard (Standard object 01 to 09) which may include SO 08 for any construction or improvement of the assets under contract or agreement (performed by third party).

Acquisition of machinery and equipment (09)

Transfer payments (10)

Public debt charges (11)

Other subsidies and payments (12)

Miscellaneous expenditures include licences, permits and payments for dockage, towage, wharfage and mooring privileges; bonding of government employees, loss of personal effects, and expenditures for small miscellaneous articles and services. Also included are many small items and services that do not lend themselves to identification under specific headings detailed in this summary.

7.1.5 Expenditure standard objects table
Standard object Description Government-wide object codes
01 Personnel 0100–0199
02 Transportation and communications 0200–0299
03 Information 0300–0399
04 Professional and special services 0400–0499, 0800–0899
05 Rentals 0500–0599
06 Repair and maintenance 0600–0699
07 Utilities, materials and supplies 0700–0799, 1100–1199
08 Acquisition of land, buildings and works 1300–1399
09 Acquisition of machinery and equipment 1200–1299
10 Transfer payments 2000–2999
11 Public Debt charges 3100–3199
12 Other subsidies and payments 3000–3099, 3200–3799

7.2 List of object codes

7.3 List of release notes for object codes

List of release notes for object codes for 2023 to 2024

7.4 List of pay earning codes

List of pay earning codes for object codes for 2023 to 2024

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