What is the effect of posting the budget journals?

 Dear all,

Hi! We just recently implemented Budget Control in General Ledger and we are having some questions that we hope somebody will provide explanations.  Below is the list of these questions:

1. Do we need to post the budget journals?  If yes, when? Is it after every period?  Can we re-post an already posted budget journal?

2. What are the effects of posting budget journals? What are the accounts affected?

Maybe somebody can direct us also to some documentations or whitepapers that will help us better understand the technical details of this thing.

Thank you in advance.

Jose G. Lim, Jr.