Reporting of project expenses can be categorized into 3, namely:
Reimbursement
Replenishment
Liquidation
means the recording of the liquidation documents in the books of accounts by the accountant as a credit to the cash advance
account after verifying the same, although not yet audited by the auditor1
More details on research-related expenses
References:
COA Circular No. 96-004, April 19, 1996
1Civil Service Commission MC No. 23, s. 2019