Creation of BS Elements During a Financial Year 
Use
You can use this function you create new budget structure elements in an overall budget that has already been released. This means you can adjust your overall budget to take the current situation into account.

You have received funds from a secondary source for the purposes of financing the personnel expenditure incurred by a research project. You can create a budget structure element in your overall budget for the purposes of managing these third-party funds.
However, you cannot assign a budget directly because the current overall budget is in the execution phase (budget status Released). For this reason, you have to assign the budget to the budget structure element by means of budget updates or transfers.
A supplementary budget is awarded, meaning that you have a new budget structure element in your overall budget. You can use this function to add this budget structure element to your overall budget, and to assign it funding by means of budget updates and transfers.
Prerequisites
The overall budget must have the budget status Released.
Features
You can add further budget structure elements to your budget hierarchy. Using
budget updates and transfers, you can assign budgets to the new budget structure elements.See also:
Creating Budget Structure Elements During a Financial Year