TERMIUM Plus®

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

PAYE-OGD entry [1 record]

Record 1 1997-03-24

English

Subject field(s)
  • Government Accounting
CONT

In these circumstances departments must charge or credit the amounts unilaterally to their own appropriations, using offset accounts assigned to them by the Receiver General. Debtors should not rely solely on creditor billings to establish their PAYE-OGD entries. If invoices are not available, the amounts should be determined by reference to internal data or information from the creditor. Disputed amounts should be recorded at the amount of the expected settlement. The amounts must be auditable.

French

Domaine(s)
  • Comptabilité publique
CONT

Le cas échéant, les ministères doivent débiter ou créditer unilatéralement leurs propres crédits des sommes en jeu, au moyen des comptes de compensation attribués par le receveur général. Les ministères débiteurs ne doivent pas se fier uniquement aux factures des ministères créanciers pour effectuer leurs inscriptions CAFE-AMG. S'ils ne disposent pas de factures, ils doivent se servir de leurs données internes ou des renseignements fournis par les créanciers. En cas de contestation, ils doivent inscrire le montant correspondant au règlement prévu. Les inscriptions doivent être vérifiables.

OBS

L'expression «autres ministères» est recommandé.

Spanish

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