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APPROPRIATION ACCOUNTS

Statistics Directorate    
Definition:
Appropriation accounts contain detailed sources of income and expenditures, saving and net lending for key economic sectors such as general government, businesses and households.

Context:
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 (Effects of European Union Accession, Part 1: Budgeting and Financial Control, OECD SIGMA Paper No. 19, March 1998, Appendix 3: List of Useful Terms. Available at
http://appli1.oecd.org/olis/1997doc.nsf/LinkTo/OCDE-GD(97)163).

Source Publication:
The OECD Economic Outlook: Sources and Methods.

Hyperlink:
http://www.oecd.org/eco/outlook/sources-and-methods.htm

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Friday, March 28, 2014