Translation of "Comptabilité des engagements de dépenses " (French → English) :

commitment accounting [ commitment basis of accounting | encumbrance accounting ]

commitment of expenditure [ commitment appropriation | commitment authorisation ]

initiate expenditures [ incur expenses ]

outstanding commitment | outstanding obligation | unliquidated obligation

incur expenses/to

commitment accounting | commitment basis of accounting | encumbrance accounting

incur | incur an expense

authority to initiate an expenditure [ authority to initiate expenditures | expenditure initiation authority ]

accrual accounting | accrual basis | accrual basis of accounting | accrual method | full accrual accounting

As you know, Mr. Desautels, we are going through a transition here from the cash accounting we've had in the past to accrual accounting, which we hope to have up and running within the next year or so, and that is at fairly considerable expense to train our staff here in Canada to meet the new accounting processes of accrual accounting.

(7) Notwithstanding anything in these Regulations, where a licensee through circumstances beyond the licensee’s control is prevented from, or delayed in, spending money on exploration as required by subsection (3), the Chief, or a person designated by the Chief, shall extend the period within which the money may be spent and the term of the licence, and make such further extensions as are necessary, to enable the licensee to spend the money on exploration for coal on the land for which the licence was issued.

(6) Where, by reason of any one or more proposed expenditures or commitments to make expenditures, a parent Crown corporation anticipates that the total amount of expenditures or commitments to make expenditures in respect of any major business or activity in a financial year will vary significantly from the total amount projected for that major business or activity in a capital budget of the corporation or any amendment thereto that is approved pursuant to this section for that year, the corporation shall submit an amendment to the budget to the appropriate Minister for the approval of the Treasury Board on the recommendation of the app ...[+++]ropriate Minister, and the expenditure or expenditures shall not be incurred or commitments made before that approval is obtained.

A quick reminder that there are two bases of reporting in here: accrual accounting for the budgets and the government's financial statements; and there's modified cash accounting, or an expenditure basis of accounting for the supply cycle, so the estimates documents.