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| 02046nam 2200301za 4500 |
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| 001 | 9.853275 |
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| 003 | CaOODSP |
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| 005 | 20240802093803 |
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| 007 | cr ||||||||||| |
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| 008 | 180309s2013 onc o f000 0 eng |
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| 020 | |a978-0-660-25664-1 |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aBT66-62/2013E-PDF |
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| 245 | 00|aAudit of the interdepartmental settlements process |h[electronic resource] : |bfinal report / |cInternal Audit and Evaluation Bureau. |
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| 260 | |aOttawa : |bTreasury Board of Canada, Secretariat, |c2013. |
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| 300 | |a27 p. |
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| 500 | |a"Published: 2013-00-22." |
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| 500 | |a"Approved July 24, 2013"--p. 1. |
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| 500 | |aTitle from caption. |
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| 500 | |aIssued also in French under title: Audit du processus des règlements interministériels : rapport final. |
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| 520 | |a"An interdepartmental settlement (IS (interdepartmental settlement)) is a financial transaction that occurs between two federal government departments and agencies. It is a non-cash transaction—no cash is exchanged. Using a processing mechanism unique to the Government of Canada, a financial entry is created so that departments can transfer incurred costs between one another or collect revenue from one another. The associated financial entries are then recorded in each department’s financial system and reflected in their financial statements and in the Public Accounts of Canada. IS (interdepartmental settlement) transactions have a significant impact on the Treasury Board of Canada Secretariat’s (the Secretariat’s) financial statements, given the high dollar value associated with these transactions"--Executive summary, p. 2. |
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| 692 | 07|2gccst|aFederal government |
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| 692 | 07|2gccst|aTransfer payments |
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| 692 | 07|2gccst|aAudit |
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| 710 | 1 |aCanada. |bTreasury Board. |bInternal Audit and Evaluation Bureau. |
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| 775 | 08|tAudit du processus des règlements interministériels |w(CaOODSP)9.853277 |
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| 856 | 40|qPDF|s542 KB|uhttps://publications.gc.ca/collections/collection_2018/sct-tbs/BT66-62-2013-eng.pdf |
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