TERMIUM Plus®

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RESPONSIBILITY CLASSIFICATION [1 record]

Record 1 1996-11-05

English

Subject field(s)
  • Government Accounting
DEF

A type of classification that identifies the organizational unit responsible and accountable for the transaction, from the highest managerial level, where a single official is responsible for a program, to progressively lower levels of delegated responsibility; it identifies the person responsible and accountable for the expenditure of funds provided by Parliament at the responsibility centre level.

French

Domaine(s)
  • Comptabilité publique
DEF

Type de classification qui sert à déterminer l'unité organisationnelle qui est responsable d'une opération et est tenue d'en rendre compte, en partant du palier de gestion le plus élevé, où un seul agent est responsable d'un programme, jusqu'aux niveaux inférieurs, où la responsabilité est déléguée; permet de savoir qui, au niveau du centre de responsabilité, doit rendre compte de la manière dont sont dépensées les sommes autorisées par le Parlement.

Spanish

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