(L) fiscal full direct appropriation of government procurement accounting.

Before the start of the procurement activities, the public institutions shall allocate the self raised funds and the budgetary foreign investment funds to the special account of the government procurement fund according to the regulations: Borrowing: other receivables, the government procurement fund: the bank deposits, the institutions of the banks shall submit the application for budgetary appropriation and the relevant procurement documents to the financial departments at the same level when they are required to pay according to the procurement contract.

Receipt of the allocation notice and relevant vouchers issued by the financial department, according to actual expenditure: borrowing from the actual expenditure: material or fixed assets and other loans: financial subsidy income (part of the budget burden), other receivables, government procurement (part of the funds raised by the unit itself and part of the extra budgetary funds). After the end of the procurement activities, the savings money received by the financial sector is recovered: bank loans, loans and loans: other receivables - government procurement funds (2).

When purchasing materials or equipment, public institutions should borrow materials or fixed assets: bank deposits (Part paid by the unit according to the procurement contract), accounts payable payable by the Ministry of Finance (as part of the budget stipulated in the procurement contract).