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 Derivation Rules for Account Assignment Derivation Locate this document in the navigation structure

Use

By defining derivation rules, you can control how the commitment carryforward and budget carryover of residual budget to the new fiscal year is carried out for individual Funds Management account assignments (FM account assignment).

A derivation rule describes the relationship between a sender account assignment of the old fiscal year and a receiver account assignment of the new fiscal year.

Features

Budget Carryover

You can use a derivation rule to accommodate the following requirements of the budget carryover whereby a partial carryover of amounts (between 0% and 100%) is possible and you can include partial amounts.

  • Account assignment change

    For each FM account assignment, you can define which FM account assignment the budget values should be carried forward to in the new fiscal year.

  • Reclassification of surplus revenue as expenditure budget

    Surplus revenue gained through budgeted revenues can be made available as expenditure budget in the new year by changing the account assignment to expenditure budget.

  • Handling budget overdraft (negative residual budget)

    If in the old fiscal year, the expenditures exceeded the budget (for example because of setting tolerance limits for availability control over 100%), you can carry this negative residual budget forward to the new fiscal year. The following year’s budget is then debited accordingly.

Commitment carryforward

  • Changing an account assignment

    It is also possible to change an account assignment for the commitment carryforward. However, it is not possible to divide up the amount to be carried over between several FM account assignments.

  • Selecting the receiver account assignment manually

    It is possible to assign several receivers to a sender account assignment in the derivation rule if you have defined the corresponding Customizing settings. You user can then select one of the receiver account assignments assigned in a dialog step when carrying forward commitment.

Activities

You define derivation rules in the Customizing of Funds Managements Government as an individual derivation step with step type “derivation rule“ in your Derivation Strategy for Reassignment . In the derivation rule, you define which fields – in addition to the account assignments – should be available for processing the derivation rule, in order to map the functions listed below “Features”.

To process a derivation rule, choose   Accounting   Public Sector Management   Funds Management   Additional Functions   Closing Operations   Preliminary Step   Process Account Assignment Derivation,   and enter the derivation strategy you want to process.

Then enter the relationship of the “old” to the “new” account assignment. If you want to block a carryover or individual FM account assignments completely, you must define an assignment for this with a percentage of 0%.

For more information on creating a derivation strategy and examples of what you must be aware of when creating derivation rules, see the IMG for Funds Management Government , under   Master Data   Define Derivation Strategy for Reassignment   .