> ## Documentation Index
> Fetch the complete documentation index at: https://docs.officeridge.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Budgets and planning

> Annual budgets, cash flow, expenditure plans, and multi-year strategic plans.

These tabs hold your agency's financial plan: what you expect to earn and spend, and how cash moves
through the year.

## Budgets

Annual and departmental budgets with revenue, expense totals, and approval status.

**Columns:** Year · Type · Start · End · Revenue · Expenses · Approval Status

**Type** distinguishes an agency-wide annual budget from a departmental one. **Approval Status** is
what makes a budget authoritative rather than a draft.

## Cash Flow

Cash flow entries categorized by type with total amounts.

**Columns:** Type · Name · Total

Cash flow is where the timing problem shows up. An agency can be profitable on paper and still
struggle when payer remittances arrive later than payroll goes out.

<Tip>
  Compare cash flow against your [Billing](/billing) AR aging. A growing gap between billed and paid
  is the usual cause of cash pressure in home care.
</Tip>

## Expenditure Plans

Planned expenditure budgets with fiscal year ranges.

**Columns:** Year · Start · End

Use these for planned capital and programme spending that sits outside the operating budget.

## Strategic Plans

Multi-year strategic business plans with approval workflow.

**Columns:** Name · Year · Approval · Approved By

**Approved By** records who signed the plan off, which matters when a governing body has to
demonstrate oversight. See [Governing body](/corporate/governing-body).

## Building the annual budget

<Steps>
  <Step title="Create the budget for the fiscal year">
    Set **Year**, **Start**, and **End** to match your fiscal calendar.
  </Step>

  <Step title="Enter revenue and expense totals">
    Base revenue on authorized units you can realistically deliver, not on capacity.
  </Step>

  <Step title="Add departmental budgets if you use them">
    Create these as separate records with the departmental **Type**.
  </Step>

  <Step title="Route for approval">
    Set **Approval Status** once the budget is signed off.
  </Step>

  <Step title="Track cash flow against it through the year">
    Budget is the plan; cash flow is what actually happened.
  </Step>
</Steps>

## Troubleshooting

| Problem                        | What to check                                                          |
| ------------------------------ | ---------------------------------------------------------------------- |
| Two budgets for the same year  | One is probably departmental. Check **Type**.                          |
| A budget shows unapproved      | **Approval Status** has not been set. An unapproved budget is a draft. |
| Cash flow totals look wrong    | Confirm entries are categorized correctly. Totals roll up by **Type**. |
| Strategic plan has no approver | **Approved By** is blank. Governing body sign-off should be recorded.  |

## Related

<CardGroup cols={2}>
  <Card title="Cost reports and tax" icon="file-spreadsheet" href="/finance/cost-reports-and-tax">
    Annual reimbursement reporting.
  </Card>

  <Card title="Corporate" icon="landmark" href="/corporate/governing-body">
    Governing body oversight and approvals.
  </Card>
</CardGroup>