Definition: Appropriation accounts

OECD terminology

Have a wide variety of uses in practice, but may refer to funds separately identified by an organisation for specific purposes. For example, a government may establish an appropriation account to monitor and record payments to private consultants.
Source:
Organization for Economic Cooperation and Development (OECD), "Effects of European Union Accession, Part 1: Budgeting and Financial Control", OECD SIGMA Paper No. 19, Paris, March 1998
Created:
Updated:

Search box

Search