TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCRUAL LIABILITIES [1 record]
Record 1 - internal organization data 1996-11-12
Record 1, English
Record 1, Subject field(s)
- Government Accounting
Record 1, Main entry term, English
- accrual of liabilities
1, record 1, English, accrual%20of%20liabilities
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Accrual of liabilities results in a charge to an appropriation, and subsequently a payment may be made out of the Consolidated Revenue Fund. Section 33 certification of requisitioning authority is required when the debt is charged against the appropriation and again when the debt is settled. This permits financial officers to review the legality of the transaction and to exercise the appropriate controls in both instances. Where PAYE is not used and both the payment and the charge to the appropriation are effected by a payment requisition, section 33 is required only once. 2, record 1, English, - accrual%20of%20liabilities
Record 1, French
Record 1, Domaine(s)
- Comptabilité publique
Record 1, Main entry term, French
- inscription d'éléments de passif
1, record 1, French, inscription%20d%27%C3%A9l%C3%A9ments%20de%20passif
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
L'inscription d'éléments de passif donne lieu d'abord à une imputation à un crédit et, plus tard, à un paiement sur le Trésor. Il faut faire certifier les demandes de paiement en vertu de l'article 33 lorsque la dette est imputée au crédit et à nouveau quand la dette est réglée. Cette mesure permet aux agents financiers de vérifier la légitimité de l'opération et d'appliquer les contrôles prévus dans les deux cas. Lorsqu'on n'a pas recours au CAFE et que le paiement et l'imputation au crédit sont effectués au moyen d'une demande de paiement, le recours à l'article 33 n'est nécessaire qu'une fois. 2, record 1, French, - inscription%20d%27%C3%A9l%C3%A9ments%20de%20passif
Record 1, Spanish
Record 1, Textual support, Spanish
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