TERMIUM Plus®

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

SPECIAL PURPOSE ALLOTMENT [1 record]

Record 1 2017-07-27

English

Subject field(s)
  • Government Accounting
  • Financial and Budgetary Management
DEF

An allotment set up for a specific purpose to provide expenditure control.

CONT

It is used to "fence" or set aside a portion of an organization's voted appropriation for a specific program or initiative, thereby prohibiting its use for another program. ... Any unspent funds remaining at year‑end in an "SPA" are not eligible to be carried forward to the next fiscal year ... unless authorization to do so has been obtained under a separate Treasury Board approval.

French

Domaine(s)
  • Comptabilité publique
  • Gestion budgétaire et financière
DEF

Affectation dont le but précis consiste à assurer le contrôle des dépenses.

CONT

Cette affectation a pour objet de «mettre de côté» ou de réserver une partie des crédits approuvés d'une organisation aux fins d'un programme ou d'une initiative en particulier et ainsi éviter qu'un autre programme n'en fasse usage. [...] Les fonds d'une «ABS» qui ne sont pas dépensés à la fin d'un exercice ne peuvent être reportés à l'exercice suivant [...] à moins que le Conseil du Trésor ne l'ait autorisé aux termes d'une approbation distincte.

Spanish

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