This study aims to determine the accounting and reporting of grand funds
by means of a lite rature study, by analyzing the rules to find out the accounting
and reporting proctices of grant funds in the central government and local
governments. Based on Technical Bulletin No.13 concerning grants, grants can be
categorized into grant income and grant expenditure/expense. Grant spanding
often occurs directy and planned. Planned expenditures are included in the APBN
which generates as an expense in the Operational Report and expendi tures in the
Budget Realization Report