TERMIUM Plus®

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

BUDGETARY CYCLE [1 record]

Record 1 1999-02-15

English

Subject field(s)
  • Government Accounting
DEF

A series of activities required to prepare and approve the budget, including: (a) Long-range Planning. (2) Program Review. (3) Detailed Budgeting. (4) Main Estimates. (5) Monitoring Expenditures. (6) Supplementary Estimates.

French

Domaine(s)
  • Comptabilité publique
DEF

Suite de travaux nécessaires pour la préparation et l'approbation du budget, y compris: (1) La planification à long terme. (2) L'examen des programmes. (3) L'établissement des détails du budget. (4) Le Budget des dépenses principal. (5) La vérification des dépenses. (6) Le Budget des dépenses supplémentaire.

OBS

Le Conseil du Trésor du Canada a annoncé, le 5 février 1998, que l'équivalent français de Main Estimates devient «Budget principal des dépenses», et celui de Supplementary Estimates, «Budget supplémentaire des dépenses».

Spanish

Campo(s) temático(s)
  • Contabilidad pública
DEF

Diversas fases que atraviesa la vida del documento presupuestario.

OBS

Normalmente estas fases son cuatro: preparación, discusión, ejecución, intervención y control.

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