TERMIUM Plus®

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

PERSONNEL TRANSFER PRICE LIABILITY [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2004-04-13

English

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

Application of the Personnel Transfer Price Liability: According to the TB [Treasury Board] Manager's Guide to Operating Budgets, when managers transfer funds from other operating expenditures to salary and wages, for example to hire additional staff, they must set aside a Transfer Price of 20 percent of the actual salary. Conversely, if managers reduce the salary base by reallocating a portion to operating expenditures, they are entitled to a credit of 20 percent. The Transfer Price Adjustment ensures that managers recognize and compensate for personnel costs that are not within their budget allocation.

French

Domaine(s)
  • Comptabilité publique
  • Budget des collectivités publiques
  • Gestion budgétaire et financière

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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