RAPs These are committed expenses, but not paid by December 31st of each year. The concept is related to the stages of Public Expenditure, represented by commitment, Sale off It is Payment. When the Payment ceases to be carried out during the exercise of the commitment, registration is carried out in Remains to Pay, which can be processed or unprocessed.

Processed refers to committed and settled expenses that have not yet been paid during the year, while unprocessed expenses are those expenses that have only been committed, that have not even been settled (actually carried out).