Chart of accounts for 2014–2015

Table of contents

• 1. Directive on Recording Financial Transactions in the Accounts of Canada
• 2. Introduction and description of the coding classification structure for 2014–2015
  • 2.1 Introduction
    • 2.1.1 Purpose
    • 2.1.2 Application
    • 2.1.3 Responsibilities
    • 2.1.4 Requirements for classification and coding
    • 2.1.5 Users of government-wide financial information
    • 2.1.6 Distribution and amendments to the government–wide Chart of Accounts
  • 2.2 Description of the coding classification structure
    • 2.2.1 Government–wide coding block and classifications
    • 2.2.2 Department/Agency
    • 2.2.3 Financial reporting account
    • 2.2.4 Authority code
    • 2.2.5 Program code
    • 2.2.6 Object code
    • 2.2.7 Transaction type code (internal or external)
  • 2.3 Inquiries
• 3. Departments and numbers for 2014–2015
  • 3.1 Introduction
    • 3.1.1 Prerequisites for assigning a department number
    • 3.1.2 Departmental systems requirements
  • 3.2 List of departments and numbers
    • 3.2.1 Departments in alphabetical order
    • 3.2.2 Departments in numeric order
  • 3.3 List of release notes—Department numbers
    • 3.3.1 Appendix A—Release notes in date order—Department numbers
    • 3.3.2 Appendix A—Release notes in numeric order—Department numbers
• 4. Financial reporting accounts for 2014–2015
  • 4.1 Introduction
    • 4.1.1 Accounting manual
    • 4.1.2 Financial reporting account utilization
    • 4.1.3 Structure for the financial reporting accounts
  • 4.2 List of financial reporting accounts
  • 4.3 List of release notes—Financial reporting accounts
    • 4.3.1 Appendix A—Release notes in date order—Financial reporting accounts
    • 4.3.2 Appendix A—Release notes in code order—Financial reporting accounts
• 5. Authority codes for 2014–2015
  • 5.1 Introduction
    • 5.1.1 Classification for the authority codes
  • 5.2 List of authority codes
  • 5.3 List of release notes—Authority codes
    • 5.3.1 Appendix A—Release notes in date order—Authority codes
    • 5.3.2 Appendix A—Release notes in code order—Authority codes
• 6. Program codes for 2014–2015
  • 6.1 Introduction
  • 6.2 List of program codes
  • 6.3 List of release notes—Program codes
    • 6.3.1 Appendix A—Release notes in date order—Program codes
    • 6.3.2 Appendix A—Release notes in code order—Program codes
• 7. Object codes for 2014–2015
  • 7.1 Introduction
    • 7.1.1 Object classification structure
    • 7.1.2 Maintenance of object codes
    • 7.1.3 Pay entitlement codes
    • 7.1.4 Brief definition of each standard object
    • 7.1.5 Expenditure standard objects table
  • 7.2 List of object codes
  • 7.3 List of release notes—Object codes
    • 7.3.1 Appendix A—Release notes in date order—Object codes
    • 7.3.2 Appendix A—Release notes in code order—Object codes
  • 7.4 List of pay entitlement codes for 2014–2015
• Appendix A—Release notes in code order for 2014–2015 (excluding department numbers)
• Appendix A—Release notes in date order for 2014–2015 (excluding department numbers)

Additional resources

• List of downloadable delimited text files for 2014–2015