4.2 Financial reporting accounts: Cash reconciliation control accounts—Detailed for 2024 to 2025

The financial reporting accounts used for government-wide reporting purposes are included in this section. Financial reporting accounts identify the relevant asset, liability, equity, revenue and expense accounts required for financial reporting (maintaining accounts in a general ledger) and for preparing financial statements.

4.2 Financial reporting accounts: Cash reconciliation control accounts—Summary for 2024 to 2025

6

Cash reconciliation control accounts

61

Cash payment control accounts

61D

Cash payment control accounts

61DD

Cash payment control accounts

61DDD

Cash payment control accounts

Note(s):

• Last 3 digits will identify the department responsible for the cash reconciliation control account.
• "E" indicator only is to be used with this account.

62

Cash deposit control accounts

62D

Cash deposit control accounts

62DD

Cash deposit control accounts

62DDD

Cash deposit control accounts

Note(s):

• Last 3 digits will identify the department responsible for the cash reconciliation control account.
• "E" indicator only is to be used with this account.

63

Payroll control accounts

63D

Payroll control accounts

63DD

Payroll control accounts

63DDD

Payroll control accounts

Note(s):

• Last 3 digits will identify the department responsible for the cash reconciliation control account.
• "E" indicator only is to be used with this account.

64

Interdepartmental settlement (I.S.) debit control accounts

64D

Interdepartmental settlement (IS) debit control accounts

64DD

Interdepartmental settlement (IS) debit control accounts

64DDD

Interdepartmental settlement (IS) debit control accounts

Note(s):

• Last 3 digits will identify the department responsible for the cash reconciliation control account.
• Objects starting with a 9 identify the other department in Interdepartmental Financial Transactions (as per the I.S. system).
• "I" indicator only is to be used with this account.

65

Interdepartmental settlement (I.S.) credit control accounts

65D

Interdepartmental settlement (IS) credit control accounts

65DD

Interdepartmental settlement (IS) credit control accounts

65DDD

Interdepartmental settlement (IS) credit control accounts

Note(s):

• Last 3 digits will identify the department responsible for the cash reconciliation control account.
• Objects starting with a 9 identify the other department in Interdepartmental Financial Transactions (as per the I.S. system).
• "I" indicator only is to be used with this account.

6X

Other control accounts

6XD

Other control accounts

6XDD

Other control accounts

6BDDD

Non-treasury control accounts - Department of Finance

Note(s):

• "E" indicator only is to be used with this account.

6CDDD

Program payment control accounts

Note(s):

• "E" indicator only is to be used with this account.