TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

disbursement appropriations; payment appropriations : terms extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 1, English, - disbursement%20appropriations

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

crédits de paiement : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 1, French, - cr%C3%A9dits%20de%20paiement

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Except in extraordinary circumstances, in accordance with the principles of annual appropriations and the basis on which funds are appropriated by Parliament... where an advance payment is in respect of extraordinary start-up costs, the payment is to relate to, and cannot exceed, the actual start-up costs expected to be incurred by the contractor in the fiscal year in which the payment is made...  1, record 2, English, - extraordinary%20start%2Dup%20costs

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

À l'exception des circonstances inusitées, conformément aux principes régissant les crédits annuels et l'affectation des fonds par le Parlement [...] les paiements anticipés servant à couvrir des frais de démarrage extraordinaires ne sauraient être supérieurs aux frais réels que l'entrepreneur assumera à ce titre au cours de l'exercice où les paiements sont effectués [...]  1, record 2, French, - frais%20de%20d%C3%A9marrage%20extraordinaires

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

An examination performed before proceeding with a commitment, expenditure, payment, or other specified transaction, e. g. examination of contracts, purchase orders, appropriations, by-law requirements and invoices, before payment of accounts.  3, record 3, English, - pre%2Daudit

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Étude critique de documents et d'autres éléments probants que l'on réalise avant de régler une dette, d'engager une dépense, d'effectuer un paiement ou une autre opération particulière, par exemple étude des contrats, des bons de commande, des autorisations et des factures avant de régler un compte.  2, record 3, French, - pr%C3%A9%2Daudit

Record number: 3, Textual support number: 1 OBS

pré-audit : le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» comme équivalent de l’anglais «audit» dans le domaine de la comptabilité (REC-13/2013-02).  1, record 3, French, - pr%C3%A9%2Daudit

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Forward commitments are dependent upon appropriations of future fiscal years for their payment. When payments will be made from both current and future fiscal year appropriations only the obligation or portion of the obligation that will be paid from future year appropriations are forward commitments.  2, record 4, English, - forward%20commitment

Record number: 4, Textual support number: 1 OBS

Forward commitment: Officially approved by the Management Committee for the BCF(budgetary, accounting and finance) Glossary. Use of this term is mandatory in Canadian government texts.  3, record 4, English, - forward%20commitment

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

(...) aménagement du principe d'annualité permettant d'engager certaines dépenses avant l'ouverture des crédits sur lesquels ces dépenses seront imputées, la réalisation des travaux, fournitures ou services correspondants restant différée jusqu'après l'ouverture de ces crédits.  2, record 4, French, - engagement%20par%20anticipation

Record number: 4, Textual support number: 1 OBS

Engagement par anticipation terme uniformisé par le Comité de gestion du Lexique BCF budgétaire, comptable et financier) et d'usage obligatoire dans la Fonction publique fédérale.  3, record 4, French, - engagement%20par%20anticipation

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

Where advances are made from annual appropriations they are required by Section 31 of the Act [Financial Administration Act] to be charged to the appropriation. While the appropriation is charged at the time the advance is made, it is charged only as an advance and not as a payment. The charge as a payment comes after the relevant expenditures have been made from the advance, all the necessary documentation is available to enable the payment to be requisitioned and the required certifications to be made under Sections 26 and 27 of the Act. At this time the charge as an advance is cancelled and a monetary adjustment may be necessary by a refund or additional disbursement according to whether expenditures have been less than or greater than the amount of the advance.  1, record 5, English, - charge%20as%20an%20advance

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish