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Setting up Budgetary accounts questions

Dear all

i have few questions while implementing the budgetary control:

1 - can we Budget a parent account ? what's the impact ?

2- Where I can find the budget tree ? ( Setup and maintenance )

3- In the review budgetary control balances the table had columns (Commitment, obligation, other consumption, expenditures) what is the meaning of these columns ?

Thank you

Regards

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