Budget Realization Report

Budget Realization Report Defined

A report presents income realization, budgeting, transfer,
surplus/deficit, and financing information that compared with the
budget each of them in a period.
Instrument of Budget Realization Report
1. Income in the income statement.
Defined as the income receipt by the state’s treasurer or other
government entity to increase the budget more in a budget period and
it becomes the government’s authorization.
Instrument of Budget Realization Report
3. Expenditure
Spending of the state or region treasurer to decrease the balance more
in a budgeting year.
Instrument of Budget Realization Report
3. Transfer
The amount of receipt or spending of a reporting entity to another
reporting entity, includes the profit sharing fund.
Instrument of Budget Realization Report
4. Financing
The daily receipt or spending that doesn’t affect in the entity’s net
worth that also doesn’t need to repay or receipt again, either in the
relating budgeting year or another budgeting years, especially in the
government budgeting in order to cover the deficit or to utilize the
surplus in the budgeting. The financing receipt comes from loan of the
investment. The financing spending used to repay the loan principal,
loan administration to other entity, and equity capital for the
government.
Information Presents on the Budget
Realization Report
• Entity reporting provide the income classification based on the
income of the income statement, the details of the income presents
in the notes of financial statements.
1. Budgeting Accounting
• Defined as the responsibilities techniques and the management
control used to help the income management, expenditure, transfer,
and financing.
• Budgeting income includes income estimation and translated into
income estimation allocation.
• Budgeting income consist of appropriated translated into budgeting
credit authorized (allotment).
• Budgeting Accounting held when the budgeting passed and the
budgeting allocated.
SiLPA/SIKPA
Defined as deviation of receipt realization and the spending in a
reporting period.