The process in Government Accounting of recording budgetary amounts in the accounts of a fund. Recording these balances has a dual effect. First, the control of this budgetary function is made known. In addition, there is recognition given to the legal pillars of the budget. The need for this recording is consistent with the responsibility of fund accounting. It is primarily concerned with performance in terms of authority to act and the action itself. The recording of both the budget and the actual transactions helps to fix responsibility.
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