TERMIUM Plus®

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

consolidated budgetary account [1 record]

Record 1 1997-01-23

English

Subject field(s)
  • Government Accounting
DEF

A category which includes all specified purpose accounts used to separately account for and control the funds received and disbursed in relation to the administration of certain accounts.

CONT

In 1986, a change in accounting policy was introduced for those specified purpose accounts that are similar to departmental activities and that are not defined as financial obligations of the government. Such accounts are budgetary and are consolidated with government revenues, expenditures and accumulated deficit.

French

Domaine(s)
  • Comptabilité publique
DEF

Catégorie de compte qui comprend tous les comptes à fins déterminées servant à comptabiliser et à contrôler séparément les fonds reçus et déboursés relativement à l'administration de certains comptes.

CONT

En 1986, un changement de la convention comptable a été effectué en ce qui concerne les comptes à fins déterminées qui s'apparentent à des activités ministérielles et qui ne sont pas définis comme des obligations financières du gouvernement. Ces comptes sont des comptes budgétaires et ils sont consolidés avec les recettes, les dépenses et le déficit accumulé du gouvernement.

Spanish

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