TERMIUM Plus®

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department's appropriation [1 record]

Record 1 1996-12-19

English

Subject field(s)
  • Government Accounting
  • Currency and Foreign Exchange
CONT

The nature of a transaction that is counted twice for government-wide revenues and expenditures can be explained as follows: The transaction is recorded initially when a department (Department A) purchases goods or services from an outside supplier. At that time a payment is made to the outsider and the amount is charged to the department's appropriation or to a revolving fund.

CONT

For liabilities to be accrued and charged to appropriations: - there must be an existing departmental appropriation to which the amount may be legitimately charged ...

French

Domaine(s)
  • Comptabilité publique
  • Politique monétaire et marché des changes
DEF

Crédit sur lequel sont imputés les paiements effectués par le ministère.

CONT

On peut expliquer [...] comment une opération est comptabilisée en double lors du calcul de l'ensemble des recettes et des dépenses fédérales : l'opération est initialement consignée par le ministère A qui achète des biens ou des services d'un fournisseur externe. Le paiement destiné au fournisseur est imputé sur le crédit du ministère ou sur un fonds renouvelable.

CONT

Pour qu'un élément de passif soit inscrit et imputé à un crédit, il faut que : - le montant puisse être légitimement imputé à un crédit ministériel existant [...]

Spanish

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