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GOVERNMENT APPROPRIATION ACCOUNT [3 records]

Record 1 2006-09-08

English

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

The account of a government agency to which the amount of a legislative appropriation is credited; it is eventually offset by expenditure or by a cancellation, return, or lapsing of any remaining balance.

French

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

Compte dans lequel l'Administration responsable inscrit le crédit budgétaire relatif à une fin particulière.

Spanish

Campo(s) temático(s)
  • Presupuestación del sector público
  • Contabilidad pública
Save record 1

Record 2 2002-07-23

English

Subject field(s)
  • Government Accounting
DEF

An account the purpose of which is to administer funds that fall under the mandate of another government department. An OGD suspense account is maintained by the administering department as well as by the home department. The home department uses the account to account for advances it provided to the administering department. The latter will undertake expenditures, and will then account for the advance to the home department. The home department will report the charges to its appropriation vote.

Key term(s)
  • other government department suspense account
  • OGD Suspense

French

Domaine(s)
  • Comptabilité publique
DEF

Compte dont le but est d'administrer des fonds qui relèvent du mandat d'un autre ministère. Ce compte d'attente est tenu par le ministère responsable et par le ministère d'attache. Le ministère d'attache comptabilise temporairement dans le compte des autres ministères, les avances faites au ministère responsable. Ce dernier engagera des dépenses et justifiera par la suite au ministère d'attache les avances. Le ministère d'attache imputera à son crédit les sommes dues.

OBS

AMG : autres ministères du gouvernement (à éviter).

OBS

AM : autres ministères.

Spanish

Save record 2

Record 3 1996-11-20

English

Subject field(s)
  • Titles of Federal Government Programs (Canadian)
  • Government Accounting
OBS

This account was established by Vote 181, Appropriation Act No. 1, 1961, to provide pension benefits to former eligible Government employees who were engaged in selling Government annuities to the public.

French

Domaine(s)
  • Titres de programmes fédéraux (Gouvernement canadien)
  • Comptabilité publique
OBS

Ce compte a été établi par le crédit 181 de la Loi des subsides n° 1 de 1961, afin de verser des prestations de pensions aux anciens fonctionnaires admissibles dont les activités consistaient à vendre au public des rentes sur l'État.

Spanish

Save record 3

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