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SUBDIVISION CREDITS [1 record]

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Record 1 1995-02-20

English

Subject field(s)
  • Government Accounting
  • Financial and Budgetary Management
  • Translation (General)
CONT

Transactions are classified by authority (appropriation) to enable management of each department and agency to maintain records and to report to Parliament on the spending of the related appropriations or other authorities. The authority classification can also be used to identify subdivisions of appropriations (i.e., allotments) when required by Treasury Board for executive control.

French

Domaine(s)
  • Comptabilité publique
  • Gestion budgétaire et financière
  • Traduction (Généralités)
CONT

La classification des opérations par autorisation (crédit) vise à permettre aux gestionnaires des ministères et organismes de tenir des dossiers sur l'utilisation des autorisations et des crédits pertinents et d'en rendre compte au Parlement. La classification des opérations par autorisation peut également servir à déterminer les subdivisions des crédits (c'est-à-dire les affectations) lorsque le Conseil du Trésor l'exige pour fins de contrôle par le pouvoir exécutif.

Spanish

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