You break down the budget of the budget structure element Personnel Expenditures in Funds Management (original budget $1million) for HR Funds and Position Management by creating personnel expenditure budget structure elements for Civil Servants and Salaried Employees. You assign a budget of $200,000 to each of the budget structure elements you have created. This results in a pre-commitment in Funds Management (i.e. from the original budget of $1million, only $600,000 can be allocated for other purposes). However, if the connection to Funds Management was down when the budgets were allocated, this distributed value will not be taken into account in Funds Management.