TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
INTERDEPARTMENTAL CHARGING POLICY [1 record]
Record 1 - internal organization data 1995-02-15
Record 1, English
Record 1, Subject field(s)
- Government Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- interdepartmental charging policy
1, record 1, English, interdepartmental%20charging%20policy
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The nature of a transaction that is counted twice for government-wide revenues and expenditures can be explained as follows: ... The transaction is charged a second time by Department B, a user department, when it purchases from Department A, the supplier department. In this case Department A credits the amount to its appropriation (under the revolving fund, net voting or interdepartmental charging policy) and Department B charges its appropriation for the same amount. 1, record 1, English, - interdepartmental%20charging%20policy
Record 1, French
Record 1, Domaine(s)
- Comptabilité publique
- Gestion budgétaire et financière
Record 1, Main entry term, French
- politique de facturation interministérielle
1, record 1, French, politique%20de%20facturation%20interminist%C3%A9rielle
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- politique relative à la facturation interministérielle 2, record 1, French, politique%20relative%20%C3%A0%20la%20facturation%20interminist%C3%A9rielle
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
On peut expliquer de la façon suivante comment une opération est comptabilisée en double lors du calcul de l'ensemble des recettes et des dépenses fédérales : [...] L'opération est comptabilisée une deuxième fois, cette fois-ci par le ministère B (l'utilisateur), qui achète les biens et les services susmentionnés du ministère A. Ce dernier verse la somme reçue à son crédit pertinent (aux termes des politiques relatives aux fonds renouvelables, aux crédits nets ou à la facturation interministérielle), tandis que le ministère B impute une somme équivalente sur son crédit. 1, record 1, French, - politique%20de%20facturation%20interminist%C3%A9rielle
Record 1, Spanish
Record 1, Textual support, Spanish
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