Budgetary Ledger 
In some countries, there are legal requirements for public organizations to record budgeting and posting data not only in the General Ledger (G/L), but also in the form of a customer-defined special ledger called the“ budgetary ledger”.
The SAP budgetary ledger (BL) enables public organizations to create financial statements as required by law. This means that documents posted in Funds Management (FM) are simultaneously posted in SAP Financial Accounting (FI), in order to be able to create financial statements for governmental reporting.
For information on what you must do in Customizing and how to use the budgetary ledger, please see:
You can configure the budgetary ledger to meet the unique budgetary needs of your organization.
In order to reflect budgeting processes in Public Sector Funds Management, you should use the budgetary ledger in conjunction with the Budget Control System .
Note
The Budget Control System (BCS) must be installed and configured before you begin to use the budgetary ledger, otherwise your budget postings will have no effect on Financial Accounting (FI).
The functionality of the budgetary ledger is fully integrated with Public Sector Funds Management and SAP Financial Accounting.
You can get further information on the uses of the budgetary ledger under General Information on the Budgetary Ledger .
The budgetary ledger serves as the source of all internal financial information used to monitor and control against the legal budget. When you carry out budget postings, a simultaneous FI posting is carried out in the background, which can be used for accrual accounting if so desired.
The General Budgetary Ledger is for use in all countries except the United States and Spain .
For information on the implementation of the United States budgetary ledger , please see the corresponding IMG documentation and the application help on the US budgetary ledger .
For information on the implementation of the Spanish budgetary ledger , please see corresponding IMG documentation and Working with the Spanish Budgetary Ledger .