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Common Line Objects

This repository is being managed by the Treasury Board Secretariat to publish the list of common line objects:

Under the Standard on Recording Financial Transactions in the Departmental Chart of Accounts, the departmental chart of accounts line object element must correlate to the list of common line objects.

The Guideline on Departmental Chart of Accounts Line Object Codes provides recommendations that will assist chief financial officers in fulfilling the requirements of the Standard on Recording Financial Transactions in the Departmental Chart of Accounts, including guidance on the derivation of departmental line objects and the use of the list of common line objects.

Departments should also refer to the Directive on Recording Financial Transactions in the Accounts of Canada, and the Government-wide Chart of Accounts for Canada, for additional responsibilities regarding the departmental chart of accounts.

The list of common line objects is established by the Treasury Board Secretariat. The list is published currently at a summary level, with one line object for each common combination of financial reporting account and object code. The list will be updated periodically, and an additional level of detail may be added to the list, as required. Any additions, deletions or changes to the list of common line objects will be considered by the Office of the Comptroller General, in consultation with the Receiver General.

Please direct enquiries to:

Financial Management Policy Division
Financial Management Sector
Office of the Comptroller General
Treasury Board Secretariat
Ottawa ON K1A 0R5

Email: fin-www@tbs-sct.gc.ca
Telephone: 613-957-7233
Fax: 613-952-9613

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