Budget Allocation at Central and Local Level
Local Budget Allocation
In local budgeting, the budget is distributed to subordinate funds centers, by way of the top commitment items only.
The available budget is then distributed to the subordinate commitment items within a funds center.
Central Budget Allocation
In central budgeting, the budget is apportioned within superior funds centers, from top commitment items to subordinate ones.
In the next step, subordinate funds centers receive their budgets at subordinate commitment item level. The top commitment items in subordinate funds centers cannot be budgeted.
For more information on central and local budgeting using the budget structure, read: