摘要:Key Words : STATEMENT OF BUDGET REALIZATION, FORESTRYPRODUCTION empowerment, DEPARTMENT OF FORESTRYABSTRACT :This field report is intended to deepen the understanding of researcher related topolicy to accounting treatment of the budget. The method used by researchers incompiling this report Work Practice include: using the fundamental methods andresearch to the library and field research, so researchers produce the informationrequired in the writing. Forestry Production empowerment uses FinanceAccounting System (FAS) in implementing the Budget Realization Reports.Problems found in the use of these FAS application systems are the lack offeatures necessary in carrying out the process of formulation and delivery ofBudget Realization Report to the echelon level I. The occurrence of this willcause delays in delivery of Computer Data Archive (CDA) of the BudgetRealization Reports of work-unit per area which has been somewhat delayed.