Singapore Public Sector Chart of Accounts

The Accountant-General’s Department (AGD) has developed a new Singapore Public Sector Chart of Accounts (PS-COA) for public sector agencies, i.e. Ministries, Organs of State and Statutory Boards, to standardise the account code structure used to classify and record financial transactions across the Public Sector. From FY2026, Ministries and Organs of State will adopt the PS-COA when presenting their estimates in the Revenue and Expenditure Estimates and AGD will use the PS-COA to prepare the Government Financial Statements. The paper below provides technical details of the PS-COA.

Singapore Public Sector Chart of Accounts Paper(pdf 792 KB)