The Code of Accounts (COA) was issued in the fall of 1998 for the 1998/99 school year. The release, which coincided with the introduction of Student-focused Funding, included the detailed 'mapping' of school board expenditures into expenditure categories. The expenditure categories, in turn, were combined to define the 'envelopes' for compliance purposes.

A revision of the COA, which included new functions, objects and some revised definitions, was issued for the 2000-2001 school year and updated for the 2005-2006 school year.

Code of Accounts Manual for Ontario School Boards Addendum to the Code of Accounts

Special Education Expenditure Reporting Instructions

Report of the Board Administration and Governance Expenditures Workgroup (2007)