in GOVERNMENT ACCOUNTING, process of recording budgetary amounts in the accounts of a fund. Recording the balances has a dual effect. (1) The control aspect of the budgetary function is stressed, and (2) recognition is given to the legal foundations of the budget. The need for such recording is consistent with the responsibility of fund accounting. It is  concerned with performance in terms of authority to act and the action itself. Recording both the budget and actual transactions helps to fix responsibility.