TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

AUTHORITY RATIONALE [1 record]

Record 1 2001-06-22

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

Authority Coding Rationale: The funds received should be recorded as an authority under "Other Specified Purpose Accounts".

CONT

Authority Rationale: In this case, the operating expenses are greater than the accountable advance given to the individual.

CONT

Authority code rationale: Since the establishment of an allowance for doubtful loans does not impact appropriations, F codes are used.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Justification du code d'autorisation : les sommes reçues sont consignées à titre d'autorisations à la rubrique «Autres comptes à fins déterminées».

Spanish

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