TERMIUM Plus®

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

REVOLVING FUND EXPENDITURE [1 record]

Record 1 1997-04-21

English

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

Revolving fund expenditures must be reported in accordance with the reporting requirements for standard, reporting, and economic or source objects that are used for all other budgetary appropriations. all revenues of revolving funds are to be credited to standard object 13 (Revenues Credited to the Vote) on a gross basis. However, the economic and source objects related to goods and services sold by or purchased from revolving funds and common services agencies by other departments and agencies are included in standard objects 15 and 16 in the Master Lists. These objects have been added so that they can be identified and eliminated by Supply and Services Canada when transactions are reported on a government-wide basis.

Key term(s)
  • revolving fund expenditure
  • revolving funds expenditures

French

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

Les dépenses des fonds renouvelables doivent être déclarées de la même manière que toutes les autres dépenses budgétaires, soit par article courant, article de rapport et article économique ou d'origine. Toutes les recettes des fonds renouvelables doivent être consignées à l'état brut à l'article courant 13 (recettes à valoir sur le crédit). Toutefois, des articles économiques et d'origine sont prévus dans les articles courants 15 et 16 des listes types pour les biens et services vendus par d'autres ministères et organismes ou acquis des fonds renouvelables et des organismes de service communs par ces ministères et organismes. Ces articles ont été ajoutés afin qu'Approvisionnements et Services Canada puisse identifier et supprimer les opérations de ce genre aux fins des rapports sur l'ensemble de l'administration fédérale.

Key term(s)
  • dépense d'un fonds renouvelable

Spanish

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