Financial Reporting Accounts List as per the Government-wide Chart of Accounts

A list of financial reporting accounts (FRAs) used for government-wide reporting in Canada. The dataset contains the classification structure and descriptions for asset, liability, equity, revenue, and expense accounts required for preparing the Government of Canada's consolidated financial statements. It is published by Public Services and Procurement Canada and was last updated on July 16, 2026.

Use Cases

• Mapping financial transactions to standardized accounts based on the government-wide classification structure.
• Preparing consolidated financial statements based on the defined asset, liability, equity, revenue, and expense accounts.
• Developing financial reporting tools that align with the official Government of Canada Chart of Accounts.

Strengths

• Provides the official classification structure for government-wide financial reporting in Canada.
• Includes detailed descriptions for each financial reporting account (FRA).
• Published by the authoritative source, Public Services and Procurement Canada.

Limitations

• Description metadata is limited; actual data quality requires manual inspection after download.
• Column-level documentation is absent; field semantics must be inferred after download.
• The synchronization process for this dataset is currently broken as of April 2026, requiring users to refer to external official sources for the latest codes.

Provenance

Source

Public Services and Procurement Canada

Collection Method

Official government publication.

Time Range

Covers accounts for the fiscal year ending March 31, 2027.

Freshness

Last updated 2026-07-16 12:52:14.078676; freshness should be verified.

Geography

Canada (Government of Canada)