Example: Transit Revenues

You can use also enter negative budget values to map out transit revenues in the system. This is the case, for example, when the Federal Government is budgeting revenues that must be passed on to the federal states and local authorities. The passing on of this money is then not budgeted as expenditures, but as "negative revenues", so as not to over-inflate the Federal Government’s expenditures budget unnecessarily.

This example describes the data that you must create in the system if you want to map out the following situation in the system:

( )

Master data

All commitment items are created with the Revenues commitment item type and Fed. Gov. as the default funds center.

To display balanced values in the information system, you must create an alternative (commitment item) hierarchy variant.

The Available tax revenues summarization line item is only created in an alternative hierarchy as the top node. Since it is a summarization line item, it is flagged as Not directly postable.

You create all the other commitment items in the standard variant and flag them as Directly postable , but also assign them to an alternative hierarchy variant. It is in this hierarchy variant that you assign these commitment items to the Available tax revenues top node.

You must also flag the Negative Budget field in the master record of the commitment items in which the transit revenues are budgeted.

For more information, see Master Data for Negative Budget .

Budget Entry

Once you have created the master data in the system, you can enter the budget values. For more information, see Master Data for Negative Budget .

Evaluating Data

To evaluate the data, call the ZRFFMALH program.