Approve budget transfers
Reallocate budget with balanced changes and clear decision ownership.
5 stages · 2 approvals
Roles and responsibilities
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Step 1Prepare the proposed transfer
Transfer NumberVersionPeriodFrom Entity
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Step 4Apply balanced deltas once
Transfer NumberPeriodFrom EntityTo Entity
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Step 5Review available budget
Commitment NumberVendorAccountEntity
Process steps
Follow the process from start to finish. Select a step to see who acts and what changes.
Prepare the proposed transfer
Cost-Center Head identifies the positive amount, distinct source and destination cells and reason. Apply the cycle’s currency, period and source-availability policy. Freeze the submitted transfer revision before routing it.
Approval required
Approve within the Director limit
For a transfer at or below TransferApprovalThreshold, FP&A Director approves the exact submitted amount and source/destination cells. Reject self-approval and require renewed review after a material edit. Transfers above the threshold follow the CFO decision instead.
Approval required
Approve above the threshold
For a transfer above TransferApprovalThreshold, CFO approves the exact submitted revision. A lower-limit Director decision cannot replace this authorization. Transfers at or below the threshold use the Director decision and skip this branch.
Apply balanced deltas once
The controlled workflow subtracts Amount from the source and adds it to the destination atomically. Keep these as append-only applied-transfer deltas and leave locked BudgetLines.Amount unchanged. A repeated apply request returns the original result.
Review available budget
Compare effective budget through the selected transfer cutoff with reconciled actuals and remaining unrecognized commitments. Do not count the same cost in both actuals and the full open obligation. Retain all historical transfer decisions.
Approvals and controls
2 approvals required in this process
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Approve within the Director limit
FP&A Director signs for transfers at or below the threshold · approve above the threshold waits
BudgetTransfers, Approvals -
Approve above the threshold
CFO signs for transfers above the threshold · apply balanced deltas once waits
BudgetTransfers, Approvals
Records and postings
| Stage | Records | Effect |
|---|---|---|
| 1 Prepare the proposed transfer | BudgetTransfersBudgetCycles | Submit the proposed reallocation |
| 2 Approve within the Director limit | BudgetTransfersApprovals | Authorize a transfer within the limit |
| 3 Approve above the threshold | BudgetTransfersApprovals | Authorize an above-threshold transfer |
| 4 Apply balanced deltas once | BudgetTransfersBudgetLinesAssumptionsLog | Apply the authorized reallocation |
| 5 Review available budget | BudgetTransfersCommitmentsVarianceAnalyses | Explain the remaining availability |
Process reports
All reportsBudget vs Actual vs Forecast
Per Period per Entity per Account: BudgetAmount, ActualAmount, ForecastAmount, Variance, VariancePct, ForecastVariance, with the Cost-Center Head and FluxStatus surfaced inline. Drillable from LegalEntity → Division → Department → CostCenter → Account, with the FluxComments rendered at the leaf. The FP&A Analyst's daily landing report and the close-week defense pack.
EBITDA Bridge
Walks from prior-period EBITDA to current-period EBITDA via Volume, Price, Mix, Cost, and Headcount drivers using the BudgetLines × Drivers decomposition. Powers the "what changed" narrative in every BoardPack. US dollars only at this tier.
Commitments & Available to Spend
Per Entity per Account per Period: BudgetAmount, ActualAmount, CommittedAmount, AvailableToSpend (locked baseline + applied transfer deltas through the selected cutoff − reconciled Actual − remaining unrecognized Committed), with overcommitted rows flagged. The Cost-Center Head's spend-discipline report.
Budget Transfer Audit
Every BudgetTransfer in a Cycle with FromEntity / FromAccount / ToEntity / ToAccount, Amount, Reason, RequestedBy, ApprovedBy, and Status. Grouped by Period and approver. The internal-audit and compliance ledger for mid-year reallocations.
Assumptions Audit Trail
Every AssumptionsLog row in a window with ChangeType, Driver / DriverFormula, FromValue / ToValue, Reason, ChangedBy, ChangedAt, and the RelatedRecord. Filterable by Driver, by changer, by Cycle. The Auditor's primary report for "what assumption produced what number when."
Run by an agent
Agent support
An agent cannot invent board authorization, approve its own transfer, alter locked history or publish a partly reconciled ledger import. Suggested assumptions remain proposals until the appropriate workflow accepts them. A generated PDF is distinct from a CFO-approved packet.
# Example after configuration
$ curl -fsSL https://www.erp.ai/skill.md | paste into your agent
› approve budget transfers · prepare the proposed transfer on BudgetTransfers, BudgetCycles
✓ Cost-Center Head identifies the positive amount, distinct source and destination cells and reason.
› approve budget transfers · approve within the director limit on BudgetTransfers, Approvals
⏸ approval for transfers at or below the threshold · waiting for the fp&a director
# 3 more stages after approval: approve above the threshold, apply balanced deltas once, review available budget
Other processes
4 moreBuild and approve the budget
Take a scoped proposal through the required financial decisions.
5 stages · 3 approvals
Refresh the rolling forecast
Publish an accepted outlook with a reproducible monthly basis.
4 stages · 1 approval
Compare planning scenarios
Test alternative assumptions and retain the comparison evidence.
4 stages · 0 approvals
Review variance and board packs
Turn reconciled results into an approved financial review packet.
4 stages · 1 approval