TERMIUM Plus®

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

PROGRAM BUDGET [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2004-10-19

English

Subject field(s)
  • Economic Planning
  • Government Accounting
  • Financial and Budgetary Management
DEF

A budget of a governmental agency which is essentially a projection of the agency's activities and accounts - on the accrual basis - for the budget period.

OBS

The program budget ... attempts to classify expenditures in terms of the outputs to which they are devoted.

OBS

for "performance budget": The terms "program" and "performance" are often used interchangeably. "Program budget" seems to have found recent favor as the most widely accepted term.

OBS

for "performance budget": In "Dictionary for Accountants" by Eric L. Kohler, the term "performance budget" is also used as a synonym for "program budget". However, according to certain books such as "Fund Accounting" by H.D. Kerrigan, "program budget" is not synonymous with "performance budget".

OBS

for "performance budget": A program budget is a transitional type of budget between the traditional character and object budget, on the one hand, and the performance budget on the other.

French

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

Les budgets de programme décrivent de façon cohérente l'activité d'un organisme en la découpant en un certain nombre de programmes définis comme une combinaison de moyens confiée à un responsable en vue d'atteindre un certain objectif. Cette nouvelle présentation du budget comporte une projection des coûts sur plusieurs années et une évaluation chiffrée des produits de l'action administrative. Elle doit permettre une amélioration sensible des conditions de préparation et d'exécution du budget par rapport à la situation actuelle où les dépenses sont regroupées généralement par nature, sans indication des résultats obtenus.

Spanish

Campo(s) temático(s)
  • Planificación económica
  • Contabilidad pública
  • Gestión presupuestaria y financiera
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