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What is Government Accounting Process Overview about?

The government accounting process involves recording transactions in both accounting books and budget registries. The accounting books include journals and ledgers maintained by the accounting unit, while the budget registries include the Registry of Appropriations and Allotments (RAPAL) and Registries of Allotments, Obligations and Disbursements (RAOD) maintained by the budget division. The RAPAL and multiple RAODs (separated by objects of expenditure like personnel services, maintenance, etc.) are used to

Author

Karl Villegas

Language

EN