compte auxiliaire

CONT: Le receveur général tient les comptes centraux dans le grand livre général du Canada. Ces comptes comprennent tous les comptes du Canada qu'il faut tenir conformément aux exigences de l'article 63 [Loi sur la gestion des finances publiques], ainsi que les nombreux comptes auxiliaires utilisés à des fins de contrôle et d'information de gestion.

CONT: The Central Accounts are maintained by the Receiver General in the General Ledger of Canada. They include all the Accounts of Canada which must be maintained to meet the requirements of Section 63 [of the Financial Administration Act] and many levels of subsidiary accounts for control and management information purposes.
CONT: For accounting and control purposes, as well as to segregate these transactions from those that constitute departmental use of resources, a department providing goods or services to other departments may set up a separate sub-account within its appropriation.