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Is this your first budgeting round in Anago? Would you like to follow Anago's step-by-step budget creation plan? Click here!

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In addition to the funding, staffing, and investment planning, you must also estimate the other income (eg rental, secondment, other income) and the other expenses (eg further education, external staff, housing costs, administration costs, ICT and teaching aids). The income and expenses are entered per general ledger account. The displayed general ledger accounts are defined and discussed with the functional manager when the system is implemented.

Below are a few tips that will make data entry easier:

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1. The view opens automatically with the filter set to Display by Input. This means that you will only see the general ledger accounts that you can change. Switching the filter to Complete displays all of the general ledger accounts.
2. You can add a comment for each cell in this view. In the cell you want to add the comment to, click the right mouse button to display the drop-down list:
   
   Or, click on the cell to display the below icons in the top bar:
   
   Click on the respective icon to export the table, add a comment, change a comment, and delete a comment.
3. You can select to display data by month or by year, and for specific status(es) by ticking one or more of the status boxes for the month or the year. Click on the Columns settings button to select the columns you want to see. The below view will display. In this view, the first Budget status is the approved budget and the second Budget status is the multi-year budget for the coming years.
4. If you select the rolling forecast (actuals + the remaining months of the budget/forecast), you can change it yourself. Click here to change the rolling forecast.
5. If a general ledger account is marked for particularisation by cost unit in the General ledger accounts view, you can budget by cost unit. To budget by cost unit, click on the cell of the general ledger account with particularisation for the desired budget year.
6. Clicking on the cell of the particularised general ledger account opens a new view where you can enter the amounts by cost unit and year.
7. If a general ledger account is marked for particularisation by budget lines in the General ledger accounts view, you can budget by budget lines. To budget by budget line, click in the cell of the general ledger account under the desired year and then click on the drill-down arrow.
8. Clicking on the cell of the particularised general ledger account opens a new view where you can enter the amounts by budget line and year. You can also add new budget lines in this view.
9. You can also particularise a general ledger account by cost unit and budget line. To do this, you must tick two boxes on the Particularisation tab in the General ledger accounts view. You can now particularise by budget line and link a specific budget line to a cost unit in this view. If the two boxes are not ticked, the amount will automatically display on the standard budget line General:The breakdown by budget line can also be viewed in the Monthly financial report view.
10. When you have finished entering the data (possibly at the request of the functional manager), you can submit the view by clicking on Other income and expenses. Submitting the view freezes the view for the respective cost centre and changes can no longer be made. The functional manager can see whether the other income and expenses have been submitted per cost centre in the Progress and approve budget view and approve or reject the submission. If the other income and expenses are rejected, you can change them for the respective cost centre and resubmit them.
11. If you would like to immediately see the effect of changes in the administration (1st tab) on the multi-year budget, click on Recalculate multi-year budget in the Multi-year budget tab. The changes are also calculated when you save the view.

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Use the Before/after distribution filter to view the amounts before the redistribution. NOTE: If you set the filter to After distribution the changes cannot be applied. This setting is view only.

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Higher level

Forecasts and budgets can also be created for cost centres at a higher level and even at the trust level (cost centre All). This is done as follows:

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1. Open the Other income and expenses view for a higher-level cost centre, such as cost centre All.
2. In the top bar, click on Higher level.
3. This opens the below view where you can indicate that you want to create the forecast or the budget or both at a higher level:
4. It is not possible to create a forecast/budget at the cost centre level All or the sector level. Selecting one of the options invalidates the other. This means that you can create a forecast/budget either at the sector/intermediate level or at the trust level.
5. Once you have made your selection and closed the view, you will see that the forecast can be changed at the cost centre level All:
6. You can now make changes at the consolidation level or at the general ledger account level. These changes are applied to the underlying general ledger accounts and cost centres. The next chapter explains exactly how these amounts are applied/distributed.
7. You can also perform transactions at a higher level by general ledger account or consolidation in the Rolling forecast. The transactions are automatically applied to the underlying cost centres.

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End users who are authorised for a lowest level cost centre cannot change the forecast or budget if the Higher level box is ticked.

A functional manager can make changes at a lower level. This change is overwritten as soon as a change is made to a higher-level cost centre.

Unticking the Higher level box enables end users to create forecasts and budgets for a lowest-level cost centre.

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Allocation at a higher level

There are three allocation scenarios depending on the level at which data are entered:

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1. This scenario shows how data entered in a higher-level general ledger account are applied to the underlying cost centres.
2. This scenario shows how data entered in a higher-level consolidation are applied to the underlying general ledger accounts and cost centres.
3. This scenario shows how data entered in a particularised general ledger account are applied to the cost units and cost centres.

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Scenario 1

No data have been input. Once the amount has been entered, the amounts are distributed proportionally to the lower level:

	Before input	After input
3.1.1	empty	4000 (input)
8000	empty	1000
8001	empty	1000
8002	empty	1000
8003	empty	1000

 

Scenario 2

0 has been input. Once the amount has been entered, the amounts are distributed proportionally to the lower level:

	Before input	After input
3.1.1	0	4000 (input)
8000	0	1000
8001	0	1000
8002	0	1000
8003	0	1000

 

Scenario 3

No data and 0 have been input. Once the amount has been entered, the amounts are distributed proportionally to the lower level:

	Before input	After input
3.1.1	0	4000 (input)
8000	empty	1000
8001	0	1000
8002	0	1000
8003	0	1000

 

Scenario 4

Data have been input. Once the amount has been entered, the amounts are distributed proportionally to the lower level:

	Before input	After input
3.1.1	100	1000 (input)
8000	10	100
8001	20	200
8002	30	300
8003	40	400

 

Scenario 5

There are data, no data and 0 has been input. Once the amount has been entered, the amounts are distributed proportionally to the lower level:

	Before input	After input
3.1.1	30	3000 (input)
8000	10	1000
8001	20	2000
8002	empty	empty
8003	0	0

 

Multi-year budget

If you would like to immediately see the effect of changes in Other income and expenses on the multi-year budget, click on Recalculate multi-year budget. If you go to the Multi-year budget tab you can view the updated multi-year budget. The changes are also calculated when you save the view. You can view the multi-year budget here by year and by cost centre.

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You can also filter the cost centre at a higher level, for example, at the sector or the GIAS level.

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