TERMIUM Plus®

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

OLD YEAR APPROPRIATION [1 record]

Record 1 1997-03-11

English

Subject field(s)
  • Government Accounting
CONT

Retroactive salaries processed for payment after the close-out of the old-year pay master are charged to the new-year appropriation by the pay system. Based on the pay information provided by Supply and Services Canada, departments are able to identify the portion of the retroactive salaries applicable to each fiscal year. Departments are then required to charge the portion applicable to the old fiscal year to that year's appropriation and to ensure the amounts accrued are deleted from the new-year appropriation.

Key term(s)
  • new year appropriation

French

Domaine(s)
  • Comptabilité publique
CONT

Les salaires rétroactifs versés après la date de clôture du fichier principal de paie de l'exercice précédent sont imputés par le système de paie au crédit du nouvel exercice. En examinant les renseignements sur la paie fournis par Approvisionnements et Services Canada, les ministères peuvent identifier la partie des salaires rétroactifs appliquée à chaque exercice. Ils sont ensuite tenus d'imputer la partie applicable à l'exercice précédent au crédit de ce dernier et de détruire la somme en jeu du crédit du nouvel exercice.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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