Use

If it is likely that you will have to reduce the budget originally planned in the overall budget, you can create special FM account assignments and enter negative budget values in them. The advantage of this is that the old budget remains valid, even though all of the data is not known when you are planning the budget.

This situation may occur if expenditures in the budget must be reduced, but it is not possible to determine which expenditure items can be decreased. It may be necessary to reduce the expenditure budget because a fall in revenue is expected or because tax revenues must be managed for other political organizations and passed onto the tax creditors.

Prerequisites

If you want to enter negative budget values for certain FM account assignments, you must flag these FM account assignments, as they are subject to special budget consistency and availability control requirements.For more information, see Master Data for Negative Budget .

Features

There are no special transactions for entering negative budget values. FM account assignments that are flagged accordingly in the master data can have both negative as well as positive budget values entered. You must enter negative budget values with a minus sign.

Budget Consistency

This function enables you to create negative budget values in FM account assignments. So that this does not happen by mistake, the program issues a standard warning message if negative values are found when you save the budget values. If you click this system message away or want to outsort it as an error message, then you can do this in Funds Management Germany Customizing under  FormerBudgeting Budgeting Change Message Control . You will also find the listing of the available messages in the documentation on this IMG activity.

Releases

For an expenditures FM account assignment a budget can no longer be released once your current budget is negative.

The program automatically releases the whole negative budget for FM revenue account assignments.

Availability Control

The following active availability control checks only take place if the availability control is active (test for expenditures and/or revenues).For more information, see Availability Control Settings .

For FM revenue account assignments , the active availability control checks that the total of revenues on a FM revenue account assignment is at least 0 or no larger than the absolute tolerance limit defined in Customizing.

The program evaluates the settings of the IMG Activity Define Tolerance for Availability Control f or all FM account assignments . You make these settings in Customizing for Funds Management Government . If the difference between actual values and the budget exceeds the absolute variance, then the appropriate action is triggered by the availability control.

Only one absolute tolerance limit enables debits (such as outgoing payment requests) to be posted for FM expenditure account assignments with the negative budget indicator and negative current budget. There is no limit on credits (such as credit memos) to be posted.

Negative revenues can be posted for FM revenue account assignments with the negative budget indicator and a current negative budget. The program evaluates an absolute as well as a percentage tolerance that has been entered. Positive revenue actual values have no limit and can therefore be posted with any amount.

As a result, the different effects of absolute and percentage tolerance limits for FM account assignment revenues and expenditures are grouped together:

The following is a short explanation of the graphic:

The blocks Neg. Budget represent the budget values of the respective FM account assignments.

The blocks Tolerance show where the tolerance limit has an effect: The program adds the entered value 0 for FM expenditure account assignments and absolute tolerance limits, otherwise the value is always added to the negative budget.

The arrows show the effect of the availability control: The point of the arrow shows in which direction postings of assigned values or revenues are permissible in unlimited amounts. The end of the arrow indicates to where the availability control accepts postings.

Fiscal year change

Negative budget values can be transferred to the following financial year. FM account assignment budget values with the negative budget indicator do not run any checks for a fiscal year change.

When transferring negative budget values, the program automatically sets the values for the budget releases to 0.