Government-wide Chart of Accounts

The Government-wide Chart of Accounts (COA) provides the framework for identifying, collecting and reporting financial transactions to satisfy the government's corporate information requirements. The COA contains the accounts and codes for all the fields that comprise the government-wide coding block. These accounts and codes are to be used by departments in their monthly trial balances that are transmitted to the Central Financial Management Reporting System (CFMRS).

The responsibility for the COA is shared between the Treasury Board Secretariat and the Receiver General for Canada. The former's responsibility focuses primarily on the policy issues and the structure of the Government-wide coding block and the latter’s responsibility includes maintaining the accounts and codes as well as publishing the COA.