TERMIUM Plus®

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

POUVOIR ENGAGER DEPENSES [2 records]

Record 1 2010-07-22

English

Subject field(s)
  • Government Accounting
  • Special-Language Phraseology
  • Public Sector Budgeting
DEF

The authority to begin a transaction that will result in a payment or other charge to a budget.

OBS

[The authority to initiate expenditures] includes ordering supplies or services, approving a contribution, and starting a staffing action.

French

Domaine(s)
  • Comptabilité publique
  • Phraséologie des langues de spécialité
  • Budget des collectivités publiques
DEF

Autorisation d'[entamer] une opération qui entraînera un paiement ou une autre imputation à un poste budgétaire.

OBS

[Le pouvoir d'engager des dépenses] peut s'agir d'une commande de fournitures ou de services, de l'approbation d'une contribution et de l'amorce d'une mesure de dotation.

Spanish

Save record 1

Record 2 2010-07-22

English

Subject field(s)
  • Public Sector Budgeting
  • Government Accounting
DEF

The authority to commit funds from a budget for future payments when an order is placed or a contract or contribution agreement is signed.

CONT

Commitment authority should be delegated to managers with spending authority or to officers who have been delegated payment authority or to subordinates whom the manager has designated, depending on how the department can best meet its obligation to maintain records of undischarged commitments.

French

Domaine(s)
  • Budget des collectivités publiques
  • Comptabilité publique
DEF

Habilitation budgétaire à l'engagement de dépenses publiques, après confirmation d'un solde suffisant au crédit particulier ou aux postes budgétaires pour respecter un tel engagement.

Spanish

Campo(s) temático(s)
  • Presupuestación del sector público
  • Contabilidad pública
Save record 2

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