4.2 Financial reporting accounts: Cash reconciliation control accounts—Summary 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—Detailed 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 40 Note 46}

62

Cash deposit control accounts

62D

Cash deposit control accounts

62DD

Cash deposit control accounts

62DDD

Cash deposit control accounts ^{Note 40 Note 46}

63

Payroll control accounts

63D

Payroll control accounts

63DD

Payroll control accounts

63DDD

Payroll control accounts ^{Note 40 Note 46}

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 40 Note 41 Note 45}

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 40 Note 41 Note 45}

6X

Other control accounts

6XD

Other control accounts

6XDD

Other control accounts

6BDDD

Non-treasury control accounts - Department of Finance ^{Note 46}

6CDDD

Program payment control accounts ^{Note 46}