Accountant or accountants all have participated in the drafting of the budget has not been approved and the order came from the Board of directors or managers, approve the budget for that operation.
Accountant or bookkeeper everyone involved in the drafting of the budget has not been approved. The statement from the board or manager to approve the implementation of the budget itself.
accounting or accounting everyone involved in drafting the budget was not approved. And order from the board to approve the budget or accounting cuisine.