Chart of accounts for the fiscal year ending March 31, 2026

Table of contents

• 1. Standard on Recording Financial Transactions in the Accounts of Canada for the fiscal year ending March 31, 2026
• 2. Introduction and description of the coding classification structure for the fiscal year ending March 31, 2026
  • 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 the fiscal year ending March 31, 2026
  • 3.1 Introduction
    • 3.1.1 Departmental systems requirements
  • 3.2 List of departments and numbers
  • 3.3 List of release notes for departments and numbers
• 4. Financial reporting accounts for the fiscal year ending March 31, 2026
  • 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 for financial reporting accounts
• 5. Authority codes for the fiscal year ending March 31, 2026
  • 5.1 Introduction
    • 5.1.1 Classification for the authority codes
  • 5.2 List of authority codes
  • 5.3 List of release notes for authority codes
• 6. Program codes for the fiscal year ending March 31, 2026
  • 6.1 Introduction
  • 6.2 List of program codes
  • 6.3 List of release notes for program codes
• 7. Object codes for the fiscal year ending March 31, 2026
  • 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 for object codes
  • 7.4 List of pay earning codes for the fiscal year ending March 31, 2026
• Master list of release notes for the fiscal year ending March 31, 2026 (excluding department numbers)

Additional resources

• Master code lists (All) for the fiscal year ending March 31, 2026
• List of downloadable files for the fiscal year ending March 31, 2026