TERMIUM Plus®
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OVER-UTILIZATION APPROPRIATION [1 record]
Record 1 - internal organization data 1997-12-10
Record 1, English
Record 1, Subject field(s)
- Government Accounting
- Public Sector Budgeting
Record 1, Main entry term, English
- over-utilization of an appropriation
1, record 1, English, over%2Dutilization%20of%20an%20appropriation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
This process is controlled by establishing a reserved allotment for the amount of the excess against the equivalent appropriation and the equivalent allotment in the subsequent fiscal year. This is a mandatory reserved allotment established by legislation rather than management and restricts the use of spending authority granted by Parliament in the following fiscal year. It is required to compensate for the over-utilization of the old-year appropriation authority, and must be established when the excess has been determined. This reserved allotment must be approved by the Treasury Board, since its establishment will require adjustments to new-year allotments previously authorized by them. 1, record 1, English, - over%2Dutilization%20of%20an%20appropriation
Record 1, Key term(s)
- appropriation over-utilization
Record 1, French
Record 1, Domaine(s)
- Comptabilité publique
- Budget des collectivités publiques
Record 1, Main entry term, French
- surutilisation de crédit
1, record 1, French, surutilisation%20de%20cr%C3%A9dit
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Ce processus est contrôlé par l'établissement d'une affectation réservée du montant de l'excédent sur le crédit équivalent de l'affectation équivalente dans l'exercice suivant. Il s'agit là d'une affectation réservée établie par voie législative plutôt qu'administrative et elle limite l'utilisation du pouvoir de dépenser accordé par le Parlement pour l'exercice suivant. Cette affectation est nécessaire pour compenser la surutilisation du crédit de l'exercice précédent et doit être établie lorsque l'excédent a été constaté. L'affectation réservée doit être approuvée par le Conseil du Trésor, étant donné que sa création exigera des rajustements aux affectations du nouvel exercice déjà autorisées par le Conseil. 1, record 1, French, - surutilisation%20de%20cr%C3%A9dit
Record 1, Spanish
Record 1, Textual support, Spanish
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