TERMIUM Plus®

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

SYSTEME INSCRIPTION ENGAGEMENTS MEMOIRE [1 record]

Record 1 1985-05-14

English

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

When departments have subdivided their appropriations so that the budgetary responsibility of each officer in charge of a responsibility centre is clearly designated and there is no sharing of responsibility, a memorandum system of recording commitments will usually be adequate to meet a department's needs.

French

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

Lorsque les ministères ont subdivisé leurs crédits de telle sorte que la responsabilité budgétaire de chaque agent chargé d'un centre de responsabilité est clairement définie et qu'il n'y a pas de responsabilité partagée, un système d'inscription des engagements pour mémoire répondra généralement aux besoins du ministère.

Spanish

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