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


Record 1 1997-11-03


Subject field(s)
  • Government Accounting

All charges to budgetary appropriations which affect the deficit or surplus of the Government. Such charges include those for work performed, goods received, services rendered, transfer payments made during the year, and expenditure internal to the Government.


Budgetary expenditures encompass the cost of servicing the public debt; operating and capital expenditures; transfer payments and subsidies to other levels of government, organizations and individuals; and payments to Crown corporations.

Key term(s)
  • budgetary expenditure
  • budget expenditure


  • Comptabilité publique

Toutes les sommes qui sont imputées aux crédits budgétaires et qui agissent sur le déficit ou l'excédent de l'État. Ces imputations comprennent les travaux accomplis, les marchandises reçues, les services exécutés, les paiements de transfert faits au cours de l'exercice, ainsi que les dépenses internes de l'État.


Les dépenses budgétaires englobent le coût du service de la dette publique, les dépenses de fonctionnement et les dépenses en capital, les transferts et les subventions destinés à d'autres paliers de gouvernement, à des organismes et à des particuliers, et les paiements aux sociétés d'État.

Key term(s)
  • dépense budgétaire


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