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Analysis involves providing expert advice on financial management policy to senior management of the Treasury Board of Canada Secretariat, the President of the Treasury Board, and the Treasury Board.

Accounting Guidance

  • Treasury Board Accounting Standards (TBAS), found on the Financial Management Policy Instruments page, provide the accounting standards to be used by departments and agencies for external financial reporting.
  • The Financial Information Strategy Accounting Manual provides general information and guidance on accrual accounting, and examples of routine and complex accounting transactions particular to the federal government from the perspectives of the accrual, authority, and object of expenditure.
  • The Government-wide Chart of Accounts represents the government-wide classification to which departments must map their own chart of accounts when reporting financial transactions to the central system. Government Accounting Policy and Reporting (GAPR) has overall responsibility for the content and format, and the Receiver General of Canada is responsible for its daily administration.
  • Advice and guidance are provided to the Government of Canada on accounting issues including interpretation of accounting standards and analyzing complex or unusual transactions.


  • Managing the preparation and tabling of the Public Accounts of Canada, which include the audited financial statements of the Government of Canada.
  • Providing input into the Annual Financial Report issued by the Minister of Finance, which includes the condensed financial statements of the Government of Canada.
  • Reviewing, guiding and supporting departments in the preparation of Quarterly Financial Reports and Departmental Financial Statements.

Policy Compliance and Interpretation

  • Developing and interpreting Government of Canada accounting policies and determining the related disclosure requirements included in the financial statements.
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