# Vercy AI instruction - YAML 1.2 (JSON-compatible) { "vercy": "1.0-draft", "publication": { "status": "published", "adjudicationStatus": "reviewable-draft", "publishableCanonical": false, "generatedAt": "2026-09-05T23:46:17Z", "synthesisSha256": "8d873c28ba0246e8e28d374253d6bec0a11835e08973632add702d2b0f72910f", "providerMode": "single-provider-waiver", "providers": [ "Codex" ], "waivedProviders": [ "Claude", "Grok" ] }, "metaModel": { "id": "WM-ECO-012", "registryId": "vr.wm-eco-012", "name": "Budget", "version": "0.3.0-research.1", "previousVersions": [], "entryKind": "aggregate", "family": "World Models", "category": "Society, people and institutions", "industry": [ "Cross-industry" ], "domain": [ "SOC.ECO.BDG" ], "tags": [ "budget", "soc.eco.bdg" ], "status": "published" }, "canonicalUrl": "https://ver.cy/models/wm-eco-012-budget/", "sourceUrl": "https://github.com/ver-cy/world-models/tree/feat/mega-model-registry/research/runs/wm-eco-012", "model": { "registry_id": "vr.wm-eco-012", "model_id": "WM-ECO-012", "name": "Budget", "entry_kind": "aggregate", "purpose": "Represent a governed, versioned resource plan and its authorization, allocation, execution bindings, forecasts and performance context independently of storage, exchange or user interface.", "scope_statement": "Owns budget identity, owner, boundary, period, basis, strategy, classifications, assumptions, scenarios, ceilings, funding, line estimates, proposals, review, authorization, allocations, availability, amendments, forecasts, variances, performance, controls, reports and standards projections while referencing actual transactions and neighboring master systems.", "in_scope": [ "Personal, project, organizational and public-sector budget profiles sharing a governed core", "Objectives, programmes, estimates, classifications, ceilings, funding sources, proposals, authorization, allocation, availability, forecasts, amendments, variance, performance, risk and reports", "Typed execution-system bindings, provenance, access, retention, audit, public transparency and standards crosswalks" ], "out_of_scope": [ "Ledger entry, transaction, commitment, obligation, contract, procurement, invoice, payment, revenue collection, cash account, asset, liability, debt or currency master lifecycles", "Organization, person, programme, project, product, service, workforce, facility, classification, evidence, document and party master lifecycles", "Universal tax, accounting, fiscal, appropriation, procurement, disclosure, cost-allocation or jurisdiction-specific authorization rules" ], "boundary_notes": [ { "neighbor": "Accounting, Ledger and Financial Statement", "distinction": "The budget owns plans, authority and mapped execution snapshots; the accounting system owns recognition, posting, adjustment, close and statements.", "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ] }, { "neighbor": "Transaction, Commitment, Contract, Procurement, Invoice and Payment", "distinction": "These systems own legal and economic events; the budget stores typed references and reconciled amounts without becoming their master.", "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ] }, { "neighbor": "Revenue, Grant, Transfer, Debt, Asset and Liability", "distinction": "Budget estimates and funding classifications reference external sources, positions and instruments, which retain their own identity and lifecycle.", "source_refs": [ "SRC-003", "SRC-004" ] }, { "neighbor": "Organization, Programme, Project and Performance", "distinction": "The budget binds objectives, activities, owners, beneficiaries and indicators but does not own their structure, delivery events or evidence lifecycle.", "source_refs": [ "SRC-001", "SRC-004" ] }, { "neighbor": "Currency, Classification and Calendar", "distinction": "Currency codes, exchange observations, classification code lists and calendars are external masters pinned by authority and version.", "source_refs": [ "SRC-003", "SRC-007", "SRC-009" ] }, { "neighbor": "Policy, Law, Decision, Evidence and Publication", "distinction": "Authorization, assumptions, decision records, evidence packages and released documents are referenced artifacts; none substitutes for the logical budget revision.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-008" ] } ] }, "sources": [ { "id": "SRC-001", "title": "Recommendation of the Council on Budgetary Governance", "organization": "Organisation for Economic Co-operation and Development", "url": "https://legalinstruments.oecd.org/public/doc/319/body-text.en.html", "version_or_date": "OECD/LEGAL/0410, adopted 18 February 2015", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T03:15:00Z", "relevance": "Defines coherent budget governance principles: limits, strategic alignment, capital planning, transparency, participation, execution, performance, risk, audit and evaluation." }, { "id": "SRC-002", "title": "Fiscal Transparency Code", "organization": "International Monetary Fund", "url": "https://www.imf.org/en/topics/fiscal-policies/fiscal-transparency", "version_or_date": "Current thematic page accessed 2026-09-06", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T03:15:00Z", "relevance": "Defines fiscal reporting, forecasting and budgeting, risk analysis and management, and resource-revenue governance pillars." }, { "id": "SRC-003", "title": "Government Finance Statistics Manual 2014", "organization": "International Monetary Fund", "url": "https://www.imf.org/external/np/sta/gfsm/index.htm", "version_or_date": "GFSM 2014; 2027 update in progress", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T03:15:00Z", "relevance": "Defines statistical institutional units, transactions, stocks, flows, classifications and fiscal aggregates used for budget-to-statistics mappings." }, { "id": "SRC-004", "title": "PEFA 2016 Framework", "organization": "Public Expenditure and Financial Accountability", "url": "https://www.pefa.org/resources/pefa-2016-framework", "version_or_date": "PEFA 2016, second edition 2019", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T03:15:00Z", "relevance": "Provides seven public-financial-management pillars spanning budget reliability, transparency, asset and liability management, strategy, execution, accounting, reporting, scrutiny and audit." }, { "id": "SRC-005", "title": "2025 Handbook of International Public Sector Accounting Pronouncements", "organization": "International Public Sector Accounting Standards Board", "url": "https://www.ipsasb.org/publications/2025-handbook-international-public-sector-accounting-pronouncements", "version_or_date": "2025 edition", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T03:15:00Z", "relevance": "Provides current public-sector accounting pronouncements, including IPSAS 24 presentation of budget information and comparison of budget and actual amounts." }, { "id": "SRC-006", "title": "High-Level Principles on Fiscal Transparency, Participation and Accountability", "organization": "Global Initiative for Fiscal Transparency", "url": "https://fiscaltransparency.net/gift-principles/", "version_or_date": "Principles accessed 2026-09-06", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T03:15:00Z", "relevance": "Establishes public access, measurable objectives, reliable historical and forecast information, legal basis, role clarity, legislative authority, audit and participation principles." }, { "id": "SRC-007", "title": "Regulation (EU, Euratom) 2024/2509 on the financial rules applicable to the general budget of the Union", "organization": "European Union", "url": "https://eur-lex.europa.eu/eli/reg/2024/2509/oj/eng", "version_or_date": "Regulation 2024/2509, 23 September 2024", "source_type": "legislation", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T03:15:00Z", "relevance": "Defines budget principles, appropriations, commitments, payments, assigned revenue, carryover, implementation, control and accountability for the EU profile." }, { "id": "SRC-008", "title": "PROV-O: The PROV Ontology", "organization": "World Wide Web Consortium", "url": "https://www.w3.org/TR/prov-o/", "version_or_date": "W3C Recommendation, 30 April 2013", "source_type": "ontology", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T03:15:00Z", "relevance": "Defines portable entity, activity, agent, attribution, derivation, delegation, revision and invalidation provenance." }, { "id": "SRC-009", "title": "RFC 3339: Date and Time on the Internet: Timestamps", "organization": "Internet Engineering Task Force", "url": "https://www.rfc-editor.org/rfc/rfc3339", "version_or_date": "RFC 3339, July 2002", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T03:15:00Z", "relevance": "Defines interoperable timestamps with seconds and an explicit UTC offset for budget events, snapshots, approvals and revisions." } ], "structure": { "bundles": [ { "id": "identity-scope-and-basis", "name": "Identity, scope and basis", "description": "Establishes which governed resource plan exists, who owns it, what it covers and how amounts are interpreted.", "rationale": "A budget cannot be compared, authorized or executed safely until its identity, owner, boundary, period, unit and accounting or statistical basis are explicit.", "source_refs": [ "SRC-001", "SRC-003", "SRC-007", "SRC-009" ], "layers": [ { "id": "budget-identity-and-owner", "name": "Budget identity and owner", "description": "Stable identity, purpose, accountable authority and governed coverage.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-008" ], "findings": [ { "id": "budget-identity-purpose-and-owner", "name": "Budget identity, purpose and owner", "description": "Identifies the budget family, immutable revision, purpose, accountable owner, preparer, approver and lifecycle status.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-008" ], "questions": [ { "id": "budget-identity-purpose-and-owner-q01", "text": "What governed budget assertion is recorded for budget identity, purpose and owner, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "identity", "answer_data": [ "Budget identity, purpose and owner", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "budget-identity-purpose-and-owner-q02", "text": "Which source, authority, method, assumptions and evidence establish budget identity, purpose and owner, with what quality, uncertainty and limitations?", "kind": "temporal", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "budget-identity-purpose-and-owner-q03", "text": "Which validation, access, approval or change rule governs budget identity, purpose and owner, and how are affected predecessors, successors and external bindings preserved?", "kind": "evidence", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "budget-identity-purpose-and-owner-data", "name": "Budget identity, purpose and owner assertion", "description": "Structured budget answer data for budget identity, purpose and owner, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-008" ] } ], "artifacts": [ { "id": "budget-identity-purpose-and-owner-artifact", "name": "Budget identity, purpose and owner record", "description": "Versioned budget record supporting budget identity, purpose and owner with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-008" ] } ], "inline_only_rationale": null }, { "id": "scope-boundary-jurisdiction-and-participants", "name": "Scope, boundary, jurisdiction and participants", "description": "Defines covered entity, household, programme, project or portfolio, jurisdiction, consolidation boundary, participants and exclusions.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-007" ], "questions": [ { "id": "scope-boundary-jurisdiction-and-participants-q01", "text": "What governed budget assertion is recorded for scope, boundary, jurisdiction and participants, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "relationship", "answer_data": [ "Scope, boundary, jurisdiction and participants", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "scope-boundary-jurisdiction-and-participants-q02", "text": "Which source, authority, method, assumptions and evidence establish scope, boundary, jurisdiction and participants, with what quality, uncertainty and limitations?", "kind": "spatial", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "scope-boundary-jurisdiction-and-participants-q03", "text": "Which validation, access, approval or change rule governs scope, boundary, jurisdiction and participants, and how are affected predecessors, successors and external bindings preserved?", "kind": "quality", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "scope-boundary-jurisdiction-and-participants-data", "name": "Scope, boundary, jurisdiction and participants assertion", "description": "Structured budget answer data for scope, boundary, jurisdiction and participants, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-007" ] } ], "artifacts": [ { "id": "scope-boundary-jurisdiction-and-participants-artifact", "name": "Scope, boundary, jurisdiction and participants record", "description": "Versioned budget record supporting scope, boundary, jurisdiction and participants with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-007" ] } ], "inline_only_rationale": null } ] }, { "id": "period-basis-and-unit", "name": "Period, basis and unit", "description": "Time horizon, recognition basis, measurement unit and comparison frame.", "source_refs": [ "SRC-003", "SRC-005", "SRC-007", "SRC-009" ], "findings": [ { "id": "planning-horizon-financial-period-and-calendar", "name": "Planning horizon, financial period and calendar", "description": "Separates planning horizon, fiscal year, sub-periods, milestones, cut-off, effective, approval and reporting times.", "source_refs": [ "SRC-001", "SRC-005", "SRC-007", "SRC-009" ], "questions": [ { "id": "planning-horizon-financial-period-and-calendar-q01", "text": "What governed budget assertion is recorded for planning horizon, financial period and calendar, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "temporal", "answer_data": [ "Planning horizon, financial period and calendar", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "planning-horizon-financial-period-and-calendar-q02", "text": "Which source, authority, method, assumptions and evidence establish planning horizon, financial period and calendar, with what quality, uncertainty and limitations?", "kind": "provenance", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "planning-horizon-financial-period-and-calendar-q03", "text": "Which validation, access, approval or change rule governs planning horizon, financial period and calendar, and how are affected predecessors, successors and external bindings preserved?", "kind": "validation", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "planning-horizon-financial-period-and-calendar-data", "name": "Planning horizon, financial period and calendar assertion", "description": "Structured budget answer data for planning horizon, financial period and calendar, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-005", "SRC-007", "SRC-009" ] } ], "artifacts": [ { "id": "planning-horizon-financial-period-and-calendar-artifact", "name": "Planning horizon, financial period and calendar record", "description": "Versioned budget record supporting planning horizon, financial period and calendar with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-001", "SRC-005", "SRC-007", "SRC-009" ] } ], "inline_only_rationale": null }, { "id": "cash-accrual-commitment-statistical-basis-and-currency", "name": "Cash, accrual, commitment, statistical basis and currency", "description": "Pins cash, accrual, commitment or statistical recognition basis, currency, price basis, scale, precision, exchange assumptions and reconciliation rules.", "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ], "questions": [ { "id": "cash-accrual-commitment-statistical-basis-and-currency-q01", "text": "What governed budget assertion is recorded for cash, accrual, commitment, statistical basis and currency, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "measurement", "answer_data": [ "Cash, accrual, commitment, statistical basis and currency", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "cash-accrual-commitment-statistical-basis-and-currency-q02", "text": "Which source, authority, method, assumptions and evidence establish cash, accrual, commitment, statistical basis and currency, with what quality, uncertainty and limitations?", "kind": "ownership", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "cash-accrual-commitment-statistical-basis-and-currency-q03", "text": "Which validation, access, approval or change rule governs cash, accrual, commitment, statistical basis and currency, and how are affected predecessors, successors and external bindings preserved?", "kind": "security", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "cash-accrual-commitment-statistical-basis-and-currency-data", "name": "Cash, accrual, commitment, statistical basis and currency assertion", "description": "Structured budget answer data for cash, accrual, commitment, statistical basis and currency, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ] } ], "artifacts": [ { "id": "cash-accrual-commitment-statistical-basis-and-currency-artifact", "name": "Cash, accrual, commitment, statistical basis and currency record", "description": "Versioned budget record supporting cash, accrual, commitment, statistical basis and currency with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "strategy-priorities-and-performance", "name": "Strategy, priorities and performance", "description": "Connects resource choices to needs, objectives, programmes, outputs, outcomes and affordable limits.", "rationale": "A budget is more than a list of amounts: agents need the policy intention, beneficiary, performance logic, alternatives and constraints behind allocation choices.", "source_refs": [ "SRC-001", "SRC-004", "SRC-006" ], "layers": [ { "id": "objectives-programmes-and-results", "name": "Objectives, programmes and results", "description": "Strategic intent and measurable delivery chain.", "source_refs": [ "SRC-001", "SRC-004", "SRC-006" ], "findings": [ { "id": "strategic-objective-programme-activity-and-beneficiary", "name": "Strategic objective, programme, activity and beneficiary", "description": "Links each resource purpose to a strategy, programme, activity, service, accountable unit and intended beneficiary without importing their master lifecycles.", "source_refs": [ "SRC-001", "SRC-004", "SRC-006" ], "questions": [ { "id": "strategic-objective-programme-activity-and-beneficiary-q01", "text": "What governed budget assertion is recorded for strategic objective, programme, activity and beneficiary, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "relationship", "answer_data": [ "Strategic objective, programme, activity and beneficiary", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "strategic-objective-programme-activity-and-beneficiary-q02", "text": "Which source, authority, method, assumptions and evidence establish strategic objective, programme, activity and beneficiary, with what quality, uncertainty and limitations?", "kind": "authority", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "strategic-objective-programme-activity-and-beneficiary-q03", "text": "Which validation, access, approval or change rule governs strategic objective, programme, activity and beneficiary, and how are affected predecessors, successors and external bindings preserved?", "kind": "privacy", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "strategic-objective-programme-activity-and-beneficiary-data", "name": "Strategic objective, programme, activity and beneficiary assertion", "description": "Structured budget answer data for strategic objective, programme, activity and beneficiary, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-004", "SRC-006" ] } ], "artifacts": [ { "id": "strategic-objective-programme-activity-and-beneficiary-artifact", "name": "Strategic objective, programme, activity and beneficiary record", "description": "Versioned budget record supporting strategic objective, programme, activity and beneficiary with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-001", "SRC-004", "SRC-006" ] } ], "inline_only_rationale": null }, { "id": "outputs-outcomes-indicators-and-targets", "name": "Outputs, outcomes, indicators and targets", "description": "Defines expected deliverables, outcomes, indicators, baselines, targets, measurement periods, owners and evidence sources.", "source_refs": [ "SRC-001", "SRC-004", "SRC-006" ], "questions": [ { "id": "outputs-outcomes-indicators-and-targets-q01", "text": "What governed budget assertion is recorded for outputs, outcomes, indicators and targets, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "measurement", "answer_data": [ "Outputs, outcomes, indicators and targets", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "outputs-outcomes-indicators-and-targets-q02", "text": "Which source, authority, method, assumptions and evidence establish outputs, outcomes, indicators and targets, with what quality, uncertainty and limitations?", "kind": "requirement", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "outputs-outcomes-indicators-and-targets-q03", "text": "Which validation, access, approval or change rule governs outputs, outcomes, indicators and targets, and how are affected predecessors, successors and external bindings preserved?", "kind": "retention", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "outputs-outcomes-indicators-and-targets-data", "name": "Outputs, outcomes, indicators and targets assertion", "description": "Structured budget answer data for outputs, outcomes, indicators and targets, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-001", "SRC-004", "SRC-006" ] } ], "artifacts": [ { "id": "outputs-outcomes-indicators-and-targets-artifact", "name": "Outputs, outcomes, indicators and targets record", "description": "Versioned budget record supporting outputs, outcomes, indicators and targets with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-001", "SRC-004", "SRC-006" ] } ], "inline_only_rationale": null } ] }, { "id": "prioritization-and-resource-limits", "name": "Prioritization and resource limits", "description": "Decision evidence and affordable spending or resource envelopes.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004" ], "findings": [ { "id": "needs-options-priority-cost-and-benefit", "name": "Needs, options, priority, cost and benefit", "description": "Records assessed need, candidate options, scoring criteria, distributional effects, cost, benefit, dependencies, rejected choices and rationale.", "source_refs": [ "SRC-001", "SRC-006" ], "questions": [ { "id": "needs-options-priority-cost-and-benefit-q01", "text": "What governed budget assertion is recorded for needs, options, priority, cost and benefit, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "decision", "answer_data": [ "Needs, options, priority, cost and benefit", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "needs-options-priority-cost-and-benefit-q02", "text": "Which source, authority, method, assumptions and evidence establish needs, options, priority, cost and benefit, with what quality, uncertainty and limitations?", "kind": "constraint", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "needs-options-priority-cost-and-benefit-q03", "text": "Which validation, access, approval or change rule governs needs, options, priority, cost and benefit, and how are affected predecessors, successors and external bindings preserved?", "kind": "access", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "needs-options-priority-cost-and-benefit-data", "name": "Needs, options, priority, cost and benefit assertion", "description": "Structured budget answer data for needs, options, priority, cost and benefit, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-001", "SRC-006" ] } ], "artifacts": [ { "id": "needs-options-priority-cost-and-benefit-artifact", "name": "Needs, options, priority, cost and benefit record", "description": "Versioned budget record supporting needs, options, priority, cost and benefit with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-001", "SRC-006" ] } ], "inline_only_rationale": null }, { "id": "fiscal-resource-limits-ceilings-and-sustainability", "name": "Fiscal or resource limits, ceilings and sustainability", "description": "Captures top-down limit, medium-term envelope, balance or savings objective, debt or liquidity constraint and sustainability test.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-007" ], "questions": [ { "id": "fiscal-resource-limits-ceilings-and-sustainability-q01", "text": "What governed budget assertion is recorded for fiscal or resource limits, ceilings and sustainability, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "constraint", "answer_data": [ "Fiscal or resource limits, ceilings and sustainability", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "fiscal-resource-limits-ceilings-and-sustainability-q02", "text": "Which source, authority, method, assumptions and evidence establish fiscal or resource limits, ceilings and sustainability, with what quality, uncertainty and limitations?", "kind": "process", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "fiscal-resource-limits-ceilings-and-sustainability-q03", "text": "Which validation, access, approval or change rule governs fiscal or resource limits, ceilings and sustainability, and how are affected predecessors, successors and external bindings preserved?", "kind": "exception", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "fiscal-resource-limits-ceilings-and-sustainability-data", "name": "Fiscal or resource limits, ceilings and sustainability assertion", "description": "Structured budget answer data for fiscal or resource limits, ceilings and sustainability, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-007" ] } ], "artifacts": [ { "id": "fiscal-resource-limits-ceilings-and-sustainability-artifact", "name": "Fiscal or resource limits, ceilings and sustainability record", "description": "Versioned budget record supporting fiscal or resource limits, ceilings and sustainability with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-007" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "classifications-estimates-and-reserves", "name": "Classifications, estimates and reserves", "description": "Structures sources and uses of resources, estimates, assumptions, scenarios and controlled buffers.", "rationale": "Comparable and executable budgets require multidimensional classification, reproducible estimates and reserves that are not silently used as ordinary allocations.", "source_refs": [ "SRC-003", "SRC-004", "SRC-005", "SRC-007" ], "layers": [ { "id": "revenue-and-financing", "name": "Revenue and financing", "description": "Expected inflows and the financing plan that closes the resource boundary.", "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ], "findings": [ { "id": "revenue-source-classification-estimate-and-assumptions", "name": "Revenue source, classification, estimate and assumptions", "description": "Records revenue or income category, source, gross or net treatment, estimation method, drivers, timing, uncertainty and collection-system reference.", "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ], "questions": [ { "id": "revenue-source-classification-estimate-and-assumptions-q01", "text": "What governed budget assertion is recorded for revenue source, classification, estimate and assumptions, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "classification", "answer_data": [ "Revenue source, classification, estimate and assumptions", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "revenue-source-classification-estimate-and-assumptions-q02", "text": "Which source, authority, method, assumptions and evidence establish revenue source, classification, estimate and assumptions, with what quality, uncertainty and limitations?", "kind": "measurement", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "revenue-source-classification-estimate-and-assumptions-q03", "text": "Which validation, access, approval or change rule governs revenue source, classification, estimate and assumptions, and how are affected predecessors, successors and external bindings preserved?", "kind": "interoperability", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "revenue-source-classification-estimate-and-assumptions-data", "name": "Revenue source, classification, estimate and assumptions assertion", "description": "Structured budget answer data for revenue source, classification, estimate and assumptions, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ] } ], "artifacts": [ { "id": "revenue-source-classification-estimate-and-assumptions-artifact", "name": "Revenue source, classification, estimate and assumptions record", "description": "Versioned budget record supporting revenue source, classification, estimate and assumptions with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ] } ], "inline_only_rationale": null }, { "id": "financing-grant-transfer-borrowing-and-funding-source", "name": "Financing, grant, transfer, borrowing and funding source", "description": "Separates grants, transfers, reserves, borrowing, owner funding and other financing with conditions, restrictions and external authority references.", "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ], "questions": [ { "id": "financing-grant-transfer-borrowing-and-funding-source-q01", "text": "What governed budget assertion is recorded for financing, grant, transfer, borrowing and funding source, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "composition", "answer_data": [ "Financing, grant, transfer, borrowing and funding source", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "financing-grant-transfer-borrowing-and-funding-source-q02", "text": "Which source, authority, method, assumptions and evidence establish financing, grant, transfer, borrowing and funding source, with what quality, uncertainty and limitations?", "kind": "evidence", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "financing-grant-transfer-borrowing-and-funding-source-q03", "text": "Which validation, access, approval or change rule governs financing, grant, transfer, borrowing and funding source, and how are affected predecessors, successors and external bindings preserved?", "kind": "decision", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "financing-grant-transfer-borrowing-and-funding-source-data", "name": "Financing, grant, transfer, borrowing and funding source assertion", "description": "Structured budget answer data for financing, grant, transfer, borrowing and funding source, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ] } ], "artifacts": [ { "id": "financing-grant-transfer-borrowing-and-funding-source-artifact", "name": "Financing, grant, transfer, borrowing and funding source record", "description": "Versioned budget record supporting financing, grant, transfer, borrowing and funding source with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ] } ], "inline_only_rationale": null } ] }, { "id": "expenditure-and-line-structure", "name": "Expenditure and line structure", "description": "Classification dimensions and atomic plan lines.", "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ], "findings": [ { "id": "economic-functional-programme-and-organizational-classification", "name": "Economic, functional, programme and organizational classification", "description": "Pins governed code-list versions and maps each amount across economic, functional, programme, organizational, geographic and funding dimensions.", "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ], "questions": [ { "id": "economic-functional-programme-and-organizational-classification-q01", "text": "What governed budget assertion is recorded for economic, functional, programme and organizational classification, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "classification", "answer_data": [ "Economic, functional, programme and organizational classification", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "economic-functional-programme-and-organizational-classification-q02", "text": "Which source, authority, method, assumptions and evidence establish economic, functional, programme and organizational classification, with what quality, uncertainty and limitations?", "kind": "quality", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "economic-functional-programme-and-organizational-classification-q03", "text": "Which validation, access, approval or change rule governs economic, functional, programme and organizational classification, and how are affected predecessors, successors and external bindings preserved?", "kind": "identity", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "economic-functional-programme-and-organizational-classification-data", "name": "Economic, functional, programme and organizational classification assertion", "description": "Structured budget answer data for economic, functional, programme and organizational classification, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ] } ], "artifacts": [ { "id": "economic-functional-programme-and-organizational-classification-artifact", "name": "Economic, functional, programme and organizational classification record", "description": "Versioned budget record supporting economic, functional, programme and organizational classification with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ] } ], "inline_only_rationale": null }, { "id": "budget-line-item-quantity-unit-cost-and-dimensions", "name": "Budget line item, quantity, unit cost and dimensions", "description": "Defines the atomic planned resource line, description, quantity, unit, unit cost, amount, schedule, dimensions, dependencies and permitted aggregation.", "source_refs": [ "SRC-001", "SRC-004", "SRC-007" ], "questions": [ { "id": "budget-line-item-quantity-unit-cost-and-dimensions-q01", "text": "What governed budget assertion is recorded for budget line item, quantity, unit cost and dimensions, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "composition", "answer_data": [ "Budget line item, quantity, unit cost and dimensions", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "budget-line-item-quantity-unit-cost-and-dimensions-q02", "text": "Which source, authority, method, assumptions and evidence establish budget line item, quantity, unit cost and dimensions, with what quality, uncertainty and limitations?", "kind": "validation", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "budget-line-item-quantity-unit-cost-and-dimensions-q03", "text": "Which validation, access, approval or change rule governs budget line item, quantity, unit cost and dimensions, and how are affected predecessors, successors and external bindings preserved?", "kind": "definition", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "budget-line-item-quantity-unit-cost-and-dimensions-data", "name": "Budget line item, quantity, unit cost and dimensions assertion", "description": "Structured budget answer data for budget line item, quantity, unit cost and dimensions, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-004", "SRC-007" ] } ], "artifacts": [ { "id": "budget-line-item-quantity-unit-cost-and-dimensions-artifact", "name": "Budget line item, quantity, unit cost and dimensions record", "description": "Versioned budget record supporting budget line item, quantity, unit cost and dimensions with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-001", "SRC-004", "SRC-007" ] } ], "inline_only_rationale": null } ] }, { "id": "baseline-scenarios-and-reserves", "name": "Baseline, scenarios and reserves", "description": "Estimate drivers, alternatives, uncertainty and exceptional buffers.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004" ], "findings": [ { "id": "baseline-economic-operational-assumptions-and-scenario", "name": "Baseline economic and operational assumptions and scenario", "description": "Versions price, demand, volume, workforce, exchange, inflation, timing and policy assumptions and links each estimate to baseline and alternative scenarios.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004" ], "questions": [ { "id": "baseline-economic-operational-assumptions-and-scenario-q01", "text": "What governed budget assertion is recorded for baseline economic and operational assumptions and scenario, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "evidence", "answer_data": [ "Baseline economic and operational assumptions and scenario", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "baseline-economic-operational-assumptions-and-scenario-q02", "text": "Which source, authority, method, assumptions and evidence establish baseline economic and operational assumptions and scenario, with what quality, uncertainty and limitations?", "kind": "security", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "baseline-economic-operational-assumptions-and-scenario-q03", "text": "Which validation, access, approval or change rule governs baseline economic and operational assumptions and scenario, and how are affected predecessors, successors and external bindings preserved?", "kind": "classification", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "baseline-economic-operational-assumptions-and-scenario-data", "name": "Baseline economic and operational assumptions and scenario assertion", "description": "Structured budget answer data for baseline economic and operational assumptions and scenario, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-004" ] } ], "artifacts": [ { "id": "baseline-economic-operational-assumptions-and-scenario-artifact", "name": "Baseline economic and operational assumptions and scenario record", "description": "Versioned budget record supporting baseline economic and operational assumptions and scenario with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004" ] } ], "inline_only_rationale": null }, { "id": "reserve-contingency-provision-and-fiscal-risk", "name": "Reserve, contingency, provision and fiscal risk", "description": "Distinguishes general reserve, contingency, provision and identified risk exposure with trigger, custodian, access rule and release or lapse treatment.", "source_refs": [ "SRC-002", "SRC-004", "SRC-007" ], "questions": [ { "id": "reserve-contingency-provision-and-fiscal-risk-q01", "text": "What governed budget assertion is recorded for reserve, contingency, provision and fiscal risk, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "constraint", "answer_data": [ "Reserve, contingency, provision and fiscal risk", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "reserve-contingency-provision-and-fiscal-risk-q02", "text": "Which source, authority, method, assumptions and evidence establish reserve, contingency, provision and fiscal risk, with what quality, uncertainty and limitations?", "kind": "privacy", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "reserve-contingency-provision-and-fiscal-risk-q03", "text": "Which validation, access, approval or change rule governs reserve, contingency, provision and fiscal risk, and how are affected predecessors, successors and external bindings preserved?", "kind": "composition", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "reserve-contingency-provision-and-fiscal-risk-data", "name": "Reserve, contingency, provision and fiscal risk assertion", "description": "Structured budget answer data for reserve, contingency, provision and fiscal risk, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-002", "SRC-004", "SRC-007" ] } ], "artifacts": [ { "id": "reserve-contingency-provision-and-fiscal-risk-artifact", "name": "Reserve, contingency, provision and fiscal risk record", "description": "Versioned budget record supporting reserve, contingency, provision and fiscal risk with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-002", "SRC-004", "SRC-007" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "formulation-review-and-authorization", "name": "Formulation, review and authorization", "description": "Governs proposals, challenge, consolidation, approval and publication of the effective resource plan.", "rationale": "Draft requests, negotiated proposals and authorized amounts have different authority; preserving that progression prevents a draft from being treated as spending permission.", "source_refs": [ "SRC-001", "SRC-004", "SRC-006", "SRC-007", "SRC-008" ], "layers": [ { "id": "proposal-negotiation-and-consolidation", "name": "Proposal, negotiation and consolidation", "description": "Versioned submissions, review findings and resource tradeoffs.", "source_refs": [ "SRC-001", "SRC-004", "SRC-008" ], "findings": [ { "id": "proposal-version-submission-calendar-and-responsibility", "name": "Proposal version, submission calendar and responsibility", "description": "Records proposal revision, author, submitting unit, calendar milestone, requested amount, supporting case, completeness and workflow status.", "source_refs": [ "SRC-001", "SRC-004", "SRC-008", "SRC-009" ], "questions": [ { "id": "proposal-version-submission-calendar-and-responsibility-q01", "text": "What governed budget assertion is recorded for proposal version, submission calendar and responsibility, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "lifecycle", "answer_data": [ "Proposal version, submission calendar and responsibility", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "proposal-version-submission-calendar-and-responsibility-q02", "text": "Which source, authority, method, assumptions and evidence establish proposal version, submission calendar and responsibility, with what quality, uncertainty and limitations?", "kind": "retention", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "proposal-version-submission-calendar-and-responsibility-q03", "text": "Which validation, access, approval or change rule governs proposal version, submission calendar and responsibility, and how are affected predecessors, successors and external bindings preserved?", "kind": "relationship", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "proposal-version-submission-calendar-and-responsibility-data", "name": "Proposal version, submission calendar and responsibility assertion", "description": "Structured budget answer data for proposal version, submission calendar and responsibility, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-004", "SRC-008", "SRC-009" ] } ], "artifacts": [ { "id": "proposal-version-submission-calendar-and-responsibility-artifact", "name": "Proposal version, submission calendar and responsibility record", "description": "Versioned budget record supporting proposal version, submission calendar and responsibility with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-001", "SRC-004", "SRC-008", "SRC-009" ] } ], "inline_only_rationale": null }, { "id": "challenge-review-negotiation-consolidation-and-tradeoff", "name": "Challenge, review, negotiation, consolidation and tradeoff", "description": "Preserves reviewer questions, answers, scenario changes, tradeoffs, duplicate or dependency checks, decisions and consolidation lineage.", "source_refs": [ "SRC-001", "SRC-004", "SRC-008" ], "questions": [ { "id": "challenge-review-negotiation-consolidation-and-tradeoff-q01", "text": "What governed budget assertion is recorded for challenge, review, negotiation, consolidation and tradeoff, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "process", "answer_data": [ "Challenge, review, negotiation, consolidation and tradeoff", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "challenge-review-negotiation-consolidation-and-tradeoff-q02", "text": "Which source, authority, method, assumptions and evidence establish challenge, review, negotiation, consolidation and tradeoff, with what quality, uncertainty and limitations?", "kind": "access", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "challenge-review-negotiation-consolidation-and-tradeoff-q03", "text": "Which validation, access, approval or change rule governs challenge, review, negotiation, consolidation and tradeoff, and how are affected predecessors, successors and external bindings preserved?", "kind": "state", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "challenge-review-negotiation-consolidation-and-tradeoff-data", "name": "Challenge, review, negotiation, consolidation and tradeoff assertion", "description": "Structured budget answer data for challenge, review, negotiation, consolidation and tradeoff, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-004", "SRC-008" ] } ], "artifacts": [ { "id": "challenge-review-negotiation-consolidation-and-tradeoff-artifact", "name": "Challenge, review, negotiation, consolidation and tradeoff record", "description": "Versioned budget record supporting challenge, review, negotiation, consolidation and tradeoff with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-001", "SRC-004", "SRC-008" ] } ], "inline_only_rationale": null } ] }, { "id": "approval-and-publication", "name": "Approval and publication", "description": "Legal or delegated authorization and accountable communication.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007" ], "findings": [ { "id": "authorization-appropriation-conditions-and-effective-version", "name": "Authorization, appropriation, conditions and effective version", "description": "Records approving authority, mandate, decision, appropriation or equivalent limit, conditions, effective period, signatures and immutable approved revision.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007" ], "questions": [ { "id": "authorization-appropriation-conditions-and-effective-version-q01", "text": "What governed budget assertion is recorded for authorization, appropriation, conditions and effective version, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "authority", "answer_data": [ "Authorization, appropriation, conditions and effective version", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "authorization-appropriation-conditions-and-effective-version-q02", "text": "Which source, authority, method, assumptions and evidence establish authorization, appropriation, conditions and effective version, with what quality, uncertainty and limitations?", "kind": "exception", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "authorization-appropriation-conditions-and-effective-version-q03", "text": "Which validation, access, approval or change rule governs authorization, appropriation, conditions and effective version, and how are affected predecessors, successors and external bindings preserved?", "kind": "lifecycle", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "authorization-appropriation-conditions-and-effective-version-data", "name": "Authorization, appropriation, conditions and effective version assertion", "description": "Structured budget answer data for authorization, appropriation, conditions and effective version, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-006", "SRC-007" ] } ], "artifacts": [ { "id": "authorization-appropriation-conditions-and-effective-version-artifact", "name": "Authorization, appropriation, conditions and effective version record", "description": "Versioned budget record supporting authorization, appropriation, conditions and effective version with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007" ] } ], "inline_only_rationale": null }, { "id": "transparency-participation-explanation-and-publication", "name": "Transparency, participation, explanation and publication", "description": "Captures consultation, comments, response, accessible explanation, publication package, redactions, release time and public-sector profile obligations.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007" ], "questions": [ { "id": "transparency-participation-explanation-and-publication-q01", "text": "What governed budget assertion is recorded for transparency, participation, explanation and publication, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "access", "answer_data": [ "Transparency, participation, explanation and publication", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "transparency-participation-explanation-and-publication-q02", "text": "Which source, authority, method, assumptions and evidence establish transparency, participation, explanation and publication, with what quality, uncertainty and limitations?", "kind": "interoperability", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "transparency-participation-explanation-and-publication-q03", "text": "Which validation, access, approval or change rule governs transparency, participation, explanation and publication, and how are affected predecessors, successors and external bindings preserved?", "kind": "temporal", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "transparency-participation-explanation-and-publication-data", "name": "Transparency, participation, explanation and publication assertion", "description": "Structured budget answer data for transparency, participation, explanation and publication, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-001", "SRC-006", "SRC-007" ] } ], "artifacts": [ { "id": "transparency-participation-explanation-and-publication-artifact", "name": "Transparency, participation, explanation and publication record", "description": "Versioned budget record supporting transparency, participation, explanation and publication with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "allocation-and-execution-bindings", "name": "Allocation and execution bindings", "description": "Controls availability while referencing commitments, obligations, actuals and payments held by execution systems.", "rationale": "Approved budget, released availability and actual economic events must remain distinct; the model governs plan-state bindings without becoming a ledger, procurement or payment system.", "source_refs": [ "SRC-003", "SRC-004", "SRC-005", "SRC-007" ], "layers": [ { "id": "envelopes-allotments-and-funding", "name": "Envelopes, allotments and funding", "description": "Controlled distribution and release of authorized capacity.", "source_refs": [ "SRC-004", "SRC-007" ], "findings": [ { "id": "ceiling-envelope-allocation-allotment-and-availability", "name": "Ceiling, envelope, allocation, allotment and availability", "description": "Separates top-down ceiling, authorized envelope, distributed allocation, time-phased allotment, reservation and currently available amount.", "source_refs": [ "SRC-004", "SRC-007" ], "questions": [ { "id": "ceiling-envelope-allocation-allotment-and-availability-q01", "text": "What governed budget assertion is recorded for ceiling, envelope, allocation, allotment and availability, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "state", "answer_data": [ "Ceiling, envelope, allocation, allotment and availability", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "ceiling-envelope-allocation-allotment-and-availability-q02", "text": "Which source, authority, method, assumptions and evidence establish ceiling, envelope, allocation, allotment and availability, with what quality, uncertainty and limitations?", "kind": "decision", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "ceiling-envelope-allocation-allotment-and-availability-q03", "text": "Which validation, access, approval or change rule governs ceiling, envelope, allocation, allotment and availability, and how are affected predecessors, successors and external bindings preserved?", "kind": "spatial", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "ceiling-envelope-allocation-allotment-and-availability-data", "name": "Ceiling, envelope, allocation, allotment and availability assertion", "description": "Structured budget answer data for ceiling, envelope, allocation, allotment and availability, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-004", "SRC-007" ] } ], "artifacts": [ { "id": "ceiling-envelope-allocation-allotment-and-availability-artifact", "name": "Ceiling, envelope, allocation, allotment and availability record", "description": "Versioned budget record supporting ceiling, envelope, allocation, allotment and availability with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-004", "SRC-007" ] } ], "inline_only_rationale": null }, { "id": "funding-source-earmark-restriction-and-release", "name": "Funding source, earmark, restriction and release", "description": "Associates funding, donor or revenue source, earmarks, eligibility, matching conditions, release gates, expiry and responsible authority.", "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ], "questions": [ { "id": "funding-source-earmark-restriction-and-release-q01", "text": "What governed budget assertion is recorded for funding source, earmark, restriction and release, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "constraint", "answer_data": [ "Funding source, earmark, restriction and release", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "funding-source-earmark-restriction-and-release-q02", "text": "Which source, authority, method, assumptions and evidence establish funding source, earmark, restriction and release, with what quality, uncertainty and limitations?", "kind": "identity", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "funding-source-earmark-restriction-and-release-q03", "text": "Which validation, access, approval or change rule governs funding source, earmark, restriction and release, and how are affected predecessors, successors and external bindings preserved?", "kind": "provenance", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "funding-source-earmark-restriction-and-release-data", "name": "Funding source, earmark, restriction and release assertion", "description": "Structured budget answer data for funding source, earmark, restriction and release, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ] } ], "artifacts": [ { "id": "funding-source-earmark-restriction-and-release-artifact", "name": "Funding source, earmark, restriction and release record", "description": "Versioned budget record supporting funding source, earmark, restriction and release with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ] } ], "inline_only_rationale": null } ] }, { "id": "commitment-actual-and-cash-bindings", "name": "Commitment, actual and cash bindings", "description": "Typed references to execution records and reconciled state.", "source_refs": [ "SRC-003", "SRC-004", "SRC-005", "SRC-007" ], "findings": [ { "id": "commitment-obligation-encumbrance-and-contract-reference", "name": "Commitment, obligation, encumbrance and contract reference", "description": "Binds reservations, commitments, obligations, purchase orders or contracts by authoritative external identifier, amount, currency, recognition basis, time and reconciliation status.", "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ], "questions": [ { "id": "commitment-obligation-encumbrance-and-contract-reference-q01", "text": "What governed budget assertion is recorded for commitment, obligation, encumbrance and contract reference, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "relationship", "answer_data": [ "Commitment, obligation, encumbrance and contract reference", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "commitment-obligation-encumbrance-and-contract-reference-q02", "text": "Which source, authority, method, assumptions and evidence establish commitment, obligation, encumbrance and contract reference, with what quality, uncertainty and limitations?", "kind": "definition", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "commitment-obligation-encumbrance-and-contract-reference-q03", "text": "Which validation, access, approval or change rule governs commitment, obligation, encumbrance and contract reference, and how are affected predecessors, successors and external bindings preserved?", "kind": "ownership", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "commitment-obligation-encumbrance-and-contract-reference-data", "name": "Commitment, obligation, encumbrance and contract reference assertion", "description": "Structured budget answer data for commitment, obligation, encumbrance and contract reference, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ] } ], "artifacts": [ { "id": "commitment-obligation-encumbrance-and-contract-reference-artifact", "name": "Commitment, obligation, encumbrance and contract reference record", "description": "Versioned budget record supporting commitment, obligation, encumbrance and contract reference with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ] } ], "inline_only_rationale": null }, { "id": "actual-ledger-invoice-payment-and-cash-reference", "name": "Actual, ledger, invoice, payment and cash reference", "description": "Binds recognized actuals, ledger postings, invoices, settlements and cash events while preserving their external mastership and adjustment lineage.", "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ], "questions": [ { "id": "actual-ledger-invoice-payment-and-cash-reference-q01", "text": "What governed budget assertion is recorded for actual, ledger, invoice, payment and cash reference, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "relationship", "answer_data": [ "Actual, ledger, invoice, payment and cash reference", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "actual-ledger-invoice-payment-and-cash-reference-q02", "text": "Which source, authority, method, assumptions and evidence establish actual, ledger, invoice, payment and cash reference, with what quality, uncertainty and limitations?", "kind": "classification", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "actual-ledger-invoice-payment-and-cash-reference-q03", "text": "Which validation, access, approval or change rule governs actual, ledger, invoice, payment and cash reference, and how are affected predecessors, successors and external bindings preserved?", "kind": "authority", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "actual-ledger-invoice-payment-and-cash-reference-data", "name": "Actual, ledger, invoice, payment and cash reference assertion", "description": "Structured budget answer data for actual, ledger, invoice, payment and cash reference, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ] } ], "artifacts": [ { "id": "actual-ledger-invoice-payment-and-cash-reference-artifact", "name": "Actual, ledger, invoice, payment and cash reference record", "description": "Versioned budget record supporting actual, ledger, invoice, payment and cash reference with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "forecast-change-and-performance", "name": "Forecast, change and performance", "description": "Handles authorized changes, forward estimates, risks, variances and delivery consequences.", "rationale": "A living budget requires append-only control over amendments and forecasts plus explanation of differences between plan, authority, commitments, actuals, cash and results.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-007", "SRC-008" ], "layers": [ { "id": "transfers-amendments-and-carryover", "name": "Transfers, amendments and carryover", "description": "Controlled movement, addition, lapse and continuation of authority.", "source_refs": [ "SRC-004", "SRC-007", "SRC-008" ], "findings": [ { "id": "transfer-reallocation-supplementary-budget-and-amendment", "name": "Transfer, reallocation, supplementary budget and amendment", "description": "Records change type, source and destination, amount, authority, reason, constraints, approvals, effective time and predecessor or successor revision.", "source_refs": [ "SRC-004", "SRC-007", "SRC-008", "SRC-009" ], "questions": [ { "id": "transfer-reallocation-supplementary-budget-and-amendment-q01", "text": "What governed budget assertion is recorded for transfer, reallocation, supplementary budget and amendment, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "lifecycle", "answer_data": [ "Transfer, reallocation, supplementary budget and amendment", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "transfer-reallocation-supplementary-budget-and-amendment-q02", "text": "Which source, authority, method, assumptions and evidence establish transfer, reallocation, supplementary budget and amendment, with what quality, uncertainty and limitations?", "kind": "composition", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "transfer-reallocation-supplementary-budget-and-amendment-q03", "text": "Which validation, access, approval or change rule governs transfer, reallocation, supplementary budget and amendment, and how are affected predecessors, successors and external bindings preserved?", "kind": "requirement", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "transfer-reallocation-supplementary-budget-and-amendment-data", "name": "Transfer, reallocation, supplementary budget and amendment assertion", "description": "Structured budget answer data for transfer, reallocation, supplementary budget and amendment, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-004", "SRC-007", "SRC-008", "SRC-009" ] } ], "artifacts": [ { "id": "transfer-reallocation-supplementary-budget-and-amendment-artifact", "name": "Transfer, reallocation, supplementary budget and amendment record", "description": "Versioned budget record supporting transfer, reallocation, supplementary budget and amendment with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-004", "SRC-007", "SRC-008", "SRC-009" ] } ], "inline_only_rationale": null }, { "id": "carryover-lapse-release-freeze-and-cancellation", "name": "Carryover, lapse, release, freeze and cancellation", "description": "Governs unused authority across periods, expiry, decommitment, freeze, release, cancellation, affected availability and audit evidence.", "source_refs": [ "SRC-004", "SRC-007", "SRC-008" ], "questions": [ { "id": "carryover-lapse-release-freeze-and-cancellation-q01", "text": "What governed budget assertion is recorded for carryover, lapse, release, freeze and cancellation, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "lifecycle", "answer_data": [ "Carryover, lapse, release, freeze and cancellation", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "carryover-lapse-release-freeze-and-cancellation-q02", "text": "Which source, authority, method, assumptions and evidence establish carryover, lapse, release, freeze and cancellation, with what quality, uncertainty and limitations?", "kind": "relationship", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "carryover-lapse-release-freeze-and-cancellation-q03", "text": "Which validation, access, approval or change rule governs carryover, lapse, release, freeze and cancellation, and how are affected predecessors, successors and external bindings preserved?", "kind": "constraint", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "carryover-lapse-release-freeze-and-cancellation-data", "name": "Carryover, lapse, release, freeze and cancellation assertion", "description": "Structured budget answer data for carryover, lapse, release, freeze and cancellation, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-004", "SRC-007", "SRC-008" ] } ], "artifacts": [ { "id": "carryover-lapse-release-freeze-and-cancellation-artifact", "name": "Carryover, lapse, release, freeze and cancellation record", "description": "Versioned budget record supporting carryover, lapse, release, freeze and cancellation with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-004", "SRC-007", "SRC-008" ] } ], "inline_only_rationale": null } ] }, { "id": "forecasting-and-risk", "name": "Forecasting and risk", "description": "Expected completion, liquidity and uncertainty views.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004" ], "findings": [ { "id": "forecast-to-complete-cash-flow-and-capacity", "name": "Forecast to complete, cash flow and capacity", "description": "Versions estimate-at-completion, remaining need, time-phased cash forecast, delivery capacity, dependencies and confidence separately from approved budget.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004" ], "questions": [ { "id": "forecast-to-complete-cash-flow-and-capacity-q01", "text": "What governed budget assertion is recorded for forecast to complete, cash flow and capacity, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "state", "answer_data": [ "Forecast to complete, cash flow and capacity", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "forecast-to-complete-cash-flow-and-capacity-q02", "text": "Which source, authority, method, assumptions and evidence establish forecast to complete, cash flow and capacity, with what quality, uncertainty and limitations?", "kind": "state", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "forecast-to-complete-cash-flow-and-capacity-q03", "text": "Which validation, access, approval or change rule governs forecast to complete, cash flow and capacity, and how are affected predecessors, successors and external bindings preserved?", "kind": "process", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "forecast-to-complete-cash-flow-and-capacity-data", "name": "Forecast to complete, cash flow and capacity assertion", "description": "Structured budget answer data for forecast to complete, cash flow and capacity, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-001", "SRC-002", "SRC-004" ] } ], "artifacts": [ { "id": "forecast-to-complete-cash-flow-and-capacity-artifact", "name": "Forecast to complete, cash flow and capacity record", "description": "Versioned budget record supporting forecast to complete, cash flow and capacity with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004" ] } ], "inline_only_rationale": null }, { "id": "scenario-sensitivity-contingent-exposure-and-mitigation", "name": "Scenario, sensitivity, contingent exposure and mitigation", "description": "Quantifies alternative cases, key sensitivities, contingent exposures, probability or ranges, triggers, mitigations, owners and residual risk.", "source_refs": [ "SRC-002", "SRC-004" ], "questions": [ { "id": "scenario-sensitivity-contingent-exposure-and-mitigation-q01", "text": "What governed budget assertion is recorded for scenario, sensitivity, contingent exposure and mitigation, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "quality", "answer_data": [ "Scenario, sensitivity, contingent exposure and mitigation", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "scenario-sensitivity-contingent-exposure-and-mitigation-q02", "text": "Which source, authority, method, assumptions and evidence establish scenario, sensitivity, contingent exposure and mitigation, with what quality, uncertainty and limitations?", "kind": "lifecycle", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "scenario-sensitivity-contingent-exposure-and-mitigation-q03", "text": "Which validation, access, approval or change rule governs scenario, sensitivity, contingent exposure and mitigation, and how are affected predecessors, successors and external bindings preserved?", "kind": "measurement", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "scenario-sensitivity-contingent-exposure-and-mitigation-data", "name": "Scenario, sensitivity, contingent exposure and mitigation assertion", "description": "Structured budget answer data for scenario, sensitivity, contingent exposure and mitigation, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-002", "SRC-004" ] } ], "artifacts": [ { "id": "scenario-sensitivity-contingent-exposure-and-mitigation-artifact", "name": "Scenario, sensitivity, contingent exposure and mitigation record", "description": "Versioned budget record supporting scenario, sensitivity, contingent exposure and mitigation with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-002", "SRC-004" ] } ], "inline_only_rationale": null } ] }, { "id": "variance-and-performance", "name": "Variance and performance", "description": "Reconciliation from authority and resources to delivery evidence.", "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-007" ], "findings": [ { "id": "plan-forecast-commitment-actual-and-cash-variance", "name": "Plan, forecast, commitment, actual and cash variance", "description": "Calculates amount, timing, volume, rate, scope and classification variances across separately based states with thresholds and explanations.", "source_refs": [ "SRC-003", "SRC-004", "SRC-005", "SRC-007" ], "questions": [ { "id": "plan-forecast-commitment-actual-and-cash-variance-q01", "text": "What governed budget assertion is recorded for plan, forecast, commitment, actual and cash variance, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "measurement", "answer_data": [ "Plan, forecast, commitment, actual and cash variance", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "plan-forecast-commitment-actual-and-cash-variance-q02", "text": "Which source, authority, method, assumptions and evidence establish plan, forecast, commitment, actual and cash variance, with what quality, uncertainty and limitations?", "kind": "temporal", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "plan-forecast-commitment-actual-and-cash-variance-q03", "text": "Which validation, access, approval or change rule governs plan, forecast, commitment, actual and cash variance, and how are affected predecessors, successors and external bindings preserved?", "kind": "evidence", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "plan-forecast-commitment-actual-and-cash-variance-data", "name": "Plan, forecast, commitment, actual and cash variance assertion", "description": "Structured budget answer data for plan, forecast, commitment, actual and cash variance, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-003", "SRC-004", "SRC-005", "SRC-007" ] } ], "artifacts": [ { "id": "plan-forecast-commitment-actual-and-cash-variance-artifact", "name": "Plan, forecast, commitment, actual and cash variance record", "description": "Versioned budget record supporting plan, forecast, commitment, actual and cash variance with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-003", "SRC-004", "SRC-005", "SRC-007" ] } ], "inline_only_rationale": null }, { "id": "output-outcome-value-for-money-and-corrective-action", "name": "Output, outcome, value for money and corrective action", "description": "Compares resource use with outputs and outcomes, assesses economy, efficiency and effectiveness, and records accountable corrective action without inferring causality from spending alone.", "source_refs": [ "SRC-001", "SRC-004", "SRC-006" ], "questions": [ { "id": "output-outcome-value-for-money-and-corrective-action-q01", "text": "What governed budget assertion is recorded for output, outcome, value for money and corrective action, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "quality", "answer_data": [ "Output, outcome, value for money and corrective action", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "output-outcome-value-for-money-and-corrective-action-q02", "text": "Which source, authority, method, assumptions and evidence establish output, outcome, value for money and corrective action, with what quality, uncertainty and limitations?", "kind": "spatial", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "output-outcome-value-for-money-and-corrective-action-q03", "text": "Which validation, access, approval or change rule governs output, outcome, value for money and corrective action, and how are affected predecessors, successors and external bindings preserved?", "kind": "quality", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "output-outcome-value-for-money-and-corrective-action-data", "name": "Output, outcome, value for money and corrective action assertion", "description": "Structured budget answer data for output, outcome, value for money and corrective action, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-001", "SRC-004", "SRC-006" ] } ], "artifacts": [ { "id": "output-outcome-value-for-money-and-corrective-action-artifact", "name": "Output, outcome, value for money and corrective action record", "description": "Versioned budget record supporting output, outcome, value for money and corrective action with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-001", "SRC-004", "SRC-006" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "control-reporting-and-interoperability", "name": "Control, reporting and interoperability", "description": "Governs permissions, evidence, reconciliation, disclosure and mappings to accounting, statistical and assessment frameworks.", "rationale": "Budgets are high-impact decision records; agents need least-privilege controls, immutable lineage, auditable reports and explicit mapping loss across profiles.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009" ], "layers": [ { "id": "controls-access-and-audit", "name": "Controls, access and audit", "description": "Segregated duties, approvals, exceptions and preserved evidence.", "source_refs": [ "SRC-001", "SRC-004", "SRC-006", "SRC-007", "SRC-008" ], "findings": [ { "id": "segregation-of-duties-approval-control-and-exception", "name": "Segregation of duties, approval control and exception", "description": "Defines roles, delegated limits, maker-checker separation, validation gates, overrides, emergency access, exception expiry and independent review.", "source_refs": [ "SRC-001", "SRC-004", "SRC-006", "SRC-007" ], "questions": [ { "id": "segregation-of-duties-approval-control-and-exception-q01", "text": "What governed budget assertion is recorded for segregation of duties, approval control and exception, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "security", "answer_data": [ "Segregation of duties, approval control and exception", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "segregation-of-duties-approval-control-and-exception-q02", "text": "Which source, authority, method, assumptions and evidence establish segregation of duties, approval control and exception, with what quality, uncertainty and limitations?", "kind": "provenance", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "segregation-of-duties-approval-control-and-exception-q03", "text": "Which validation, access, approval or change rule governs segregation of duties, approval control and exception, and how are affected predecessors, successors and external bindings preserved?", "kind": "validation", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "segregation-of-duties-approval-control-and-exception-data", "name": "Segregation of duties, approval control and exception assertion", "description": "Structured budget answer data for segregation of duties, approval control and exception, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-004", "SRC-006", "SRC-007" ] } ], "artifacts": [ { "id": "segregation-of-duties-approval-control-and-exception-artifact", "name": "Segregation of duties, approval control and exception record", "description": "Versioned budget record supporting segregation of duties, approval control and exception with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-001", "SRC-004", "SRC-006", "SRC-007" ] } ], "inline_only_rationale": null }, { "id": "reconciliation-audit-evidence-retention-and-legal-hold", "name": "Reconciliation, audit evidence, retention and legal hold", "description": "Preserves source snapshots, reconciliations, decisions, signatures, versions, access log, retention schedule, holds, tombstones and non-cascading external references.", "source_refs": [ "SRC-004", "SRC-006", "SRC-008", "SRC-009" ], "questions": [ { "id": "reconciliation-audit-evidence-retention-and-legal-hold-q01", "text": "What governed budget assertion is recorded for reconciliation, audit evidence, retention and legal hold, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "retention", "answer_data": [ "Reconciliation, audit evidence, retention and legal hold", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "reconciliation-audit-evidence-retention-and-legal-hold-q02", "text": "Which source, authority, method, assumptions and evidence establish reconciliation, audit evidence, retention and legal hold, with what quality, uncertainty and limitations?", "kind": "ownership", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "reconciliation-audit-evidence-retention-and-legal-hold-q03", "text": "Which validation, access, approval or change rule governs reconciliation, audit evidence, retention and legal hold, and how are affected predecessors, successors and external bindings preserved?", "kind": "security", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "reconciliation-audit-evidence-retention-and-legal-hold-data", "name": "Reconciliation, audit evidence, retention and legal hold assertion", "description": "Structured budget answer data for reconciliation, audit evidence, retention and legal hold, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-004", "SRC-006", "SRC-008", "SRC-009" ] } ], "artifacts": [ { "id": "reconciliation-audit-evidence-retention-and-legal-hold-artifact", "name": "Reconciliation, audit evidence, retention and legal hold record", "description": "Versioned budget record supporting reconciliation, audit evidence, retention and legal hold with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-004", "SRC-006", "SRC-008", "SRC-009" ] } ], "inline_only_rationale": null } ] }, { "id": "reporting-and-federation", "name": "Reporting and federation", "description": "Controlled projections, public explanation and standards mappings.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007" ], "findings": [ { "id": "budget-execution-report-transparency-participation-and-explanation", "name": "Budget execution report, transparency, participation and explanation", "description": "Issues period, forecast, variance, performance and public-transparency projections with scope, basis, status, revision, accessibility, redaction and source links.", "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-006", "SRC-007" ], "questions": [ { "id": "budget-execution-report-transparency-participation-and-explanation-q01", "text": "What governed budget assertion is recorded for budget execution report, transparency, participation and explanation, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "interoperability", "answer_data": [ "Budget execution report, transparency, participation and explanation", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "budget-execution-report-transparency-participation-and-explanation-q02", "text": "Which source, authority, method, assumptions and evidence establish budget execution report, transparency, participation and explanation, with what quality, uncertainty and limitations?", "kind": "authority", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "budget-execution-report-transparency-participation-and-explanation-q03", "text": "Which validation, access, approval or change rule governs budget execution report, transparency, participation and explanation, and how are affected predecessors, successors and external bindings preserved?", "kind": "privacy", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "budget-execution-report-transparency-participation-and-explanation-data", "name": "Budget execution report, transparency, participation and explanation assertion", "description": "Structured budget answer data for budget execution report, transparency, participation and explanation, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-006", "SRC-007" ] } ], "artifacts": [ { "id": "budget-execution-report-transparency-participation-and-explanation-artifact", "name": "Budget execution report, transparency, participation and explanation record", "description": "Versioned budget record supporting budget execution report, transparency, participation and explanation with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-006", "SRC-007" ] } ], "inline_only_rationale": null }, { "id": "cash-accrual-gfsm-ipsas-pefa-oecd-crosswalk-and-loss", "name": "Cash, accrual, GFSM, IPSAS, PEFA and OECD crosswalk and loss", "description": "Pins source and target versions, maps classifications and recognition bases, validates exports and declares exclusions, transformations and non-round-trippable meaning.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-005", "SRC-007" ], "questions": [ { "id": "cash-accrual-gfsm-ipsas-pefa-oecd-crosswalk-and-loss-q01", "text": "What governed budget assertion is recorded for cash, accrual, gfsm, ipsas, pefa and oecd crosswalk and loss, for which owner, scope, period, currency or unit, recognition basis and revision?", "kind": "interoperability", "answer_data": [ "Cash, accrual, GFSM, IPSAS, PEFA and OECD crosswalk and loss", "owner, scope and period", "currency or unit, basis, status and revision" ] }, { "id": "cash-accrual-gfsm-ipsas-pefa-oecd-crosswalk-and-loss-q02", "text": "Which source, authority, method, assumptions and evidence establish cash, accrual, gfsm, ipsas, pefa and oecd crosswalk and loss, with what quality, uncertainty and limitations?", "kind": "requirement", "answer_data": [ "source and authority", "method, assumptions and evidence", "quality, uncertainty and limitations" ] }, { "id": "cash-accrual-gfsm-ipsas-pefa-oecd-crosswalk-and-loss-q03", "text": "Which validation, access, approval or change rule governs cash, accrual, gfsm, ipsas, pefa and oecd crosswalk and loss, and how are affected predecessors, successors and external bindings preserved?", "kind": "retention", "answer_data": [ "validation, access and approval rule", "authorized action and effective time", "predecessor, successor and external reference" ] } ], "data_elements": [ { "id": "cash-accrual-gfsm-ipsas-pefa-oecd-crosswalk-and-loss-data", "name": "Cash, accrual, GFSM, IPSAS, PEFA and OECD crosswalk and loss assertion", "description": "Structured budget answer data for cash, accrual, gfsm, ipsas, pefa and oecd crosswalk and loss, including scope, period, basis, amount or reference, status and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-005", "SRC-007" ] } ], "artifacts": [ { "id": "cash-accrual-gfsm-ipsas-pefa-oecd-crosswalk-and-loss-artifact", "name": "Cash, accrual, GFSM, IPSAS, PEFA and OECD crosswalk and loss record", "description": "Versioned budget record supporting cash, accrual, gfsm, ipsas, pefa and oecd crosswalk and loss with authority, provenance, evidence and access marking.", "media_or_form": [ "structured budget assertion", "decision or evidence statement", "resolvable execution or source index" ], "serial": true, "identity_strategy": "Authoritative budget master-system identifier first; otherwise a Dimension-governed UUID or ULID.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-005", "SRC-007" ] } ], "inline_only_rationale": null } ] } ] } ] }, "functions": [ { "id": "register-budget", "name": "Register budget", "description": "Create a governed budget identity, boundary, owner, purpose, basis, period and initial revision.", "inputs": [ "owner", "scope", "period and basis" ], "outputs": [ "budget master revision" ], "preconditions": [ "Dimension and budget authority resolve" ], "effects": [ "a governed plan exists without implying authorization or execution" ], "source_refs": [ "SRC-001", "SRC-006", "SRC-007" ] }, { "id": "define-budget-structure", "name": "Define budget structure", "description": "Pin classifications, programmes, funding sources, line dimensions, assumptions and aggregation rules.", "inputs": [ "budget", "classifications", "planning assumptions" ], "outputs": [ "budget structure revision" ], "preconditions": [ "code lists and owners resolve" ], "effects": [ "estimates can be compared and consolidated reproducibly" ], "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ] }, { "id": "propose-budget", "name": "Propose budget", "description": "Submit versioned resource requests with needs, options, estimates, results and evidence.", "inputs": [ "budget structure", "request", "business case" ], "outputs": [ "budget proposal revision" ], "preconditions": [ "submission window and responsibility resolve" ], "effects": [ "draft resource demand remains distinct from authority" ], "source_refs": [ "SRC-001", "SRC-004" ] }, { "id": "set-ceiling-or-envelope", "name": "Set ceiling or envelope", "description": "Set top-down resource limits and distribute conditional envelopes.", "inputs": [ "resource outlook", "authority", "allocation dimensions" ], "outputs": [ "ceiling or envelope revision" ], "preconditions": [ "limit authority and measurement basis resolve" ], "effects": [ "affordability constraints become explicit" ], "source_refs": [ "SRC-001", "SRC-002", "SRC-007" ] }, { "id": "review-and-consolidate-proposal", "name": "Review and consolidate proposal", "description": "Challenge estimates, reconcile dependencies and consolidate alternatives with retained decisions.", "inputs": [ "proposals", "ceilings", "review criteria" ], "outputs": [ "consolidated draft", "decision log" ], "preconditions": [ "review roles and conflicts are checked" ], "effects": [ "tradeoffs and rejected options remain attributable" ], "source_refs": [ "SRC-001", "SRC-004", "SRC-008" ] }, { "id": "authorize-budget", "name": "Authorize budget", "description": "Approve an immutable effective version with conditions and legal or delegated authority.", "inputs": [ "consolidated draft", "approval decision", "conditions" ], "outputs": [ "authorized budget revision" ], "preconditions": [ "approver mandate and required scrutiny resolve" ], "effects": [ "authorization is explicit but does not fabricate spending events" ], "source_refs": [ "SRC-001", "SRC-006", "SRC-007" ] }, { "id": "allocate-and-release-funds", "name": "Allocate and release funds", "description": "Distribute authorized envelopes, time-phase allotments and release availability under restrictions.", "inputs": [ "authorized budget", "allocation rule", "release decision" ], "outputs": [ "allocation and availability state" ], "preconditions": [ "funding conditions and delegated limits resolve" ], "effects": [ "available capacity changes with audit lineage" ], "source_refs": [ "SRC-004", "SRC-007" ] }, { "id": "bind-execution-reference", "name": "Bind commitment, actual or payment reference", "description": "Attach authoritative execution-system references without importing ledger, procurement or payment lifecycle.", "inputs": [ "budget line", "external execution record", "mapping basis" ], "outputs": [ "typed execution binding" ], "preconditions": [ "external identity, basis, amount and period validate" ], "effects": [ "budget consumption can be reconciled while mastership remains external" ], "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ] }, { "id": "amend-transfer-or-carry-forward", "name": "Amend, transfer or carry forward", "description": "Create an authorized successor for reallocation, supplementary provision, carryover, lapse, freeze or cancellation.", "inputs": [ "active revision", "change request", "authority" ], "outputs": [ "successor budget revision" ], "preconditions": [ "change power, constraints and evidence resolve" ], "effects": [ "prior authority remains immutable and traceable" ], "source_refs": [ "SRC-004", "SRC-007", "SRC-008" ] }, { "id": "reforecast-budget", "name": "Reforecast budget", "description": "Version expected completion, cash need, capacity and scenario outcomes separately from approved amounts.", "inputs": [ "budget", "execution evidence", "updated assumptions" ], "outputs": [ "forecast revision" ], "preconditions": [ "cut-off, basis and scenario are explicit" ], "effects": [ "forward view changes without rewriting authorization" ], "source_refs": [ "SRC-001", "SRC-002", "SRC-004" ] }, { "id": "assess-variance-performance-and-risk", "name": "Assess variance, performance and risk", "description": "Compare budget states and delivery evidence, explain differences and register corrective action.", "inputs": [ "budget and forecast revisions", "execution bindings", "performance evidence" ], "outputs": [ "variance, risk and performance assessment" ], "preconditions": [ "bases, periods and classifications reconcile" ], "effects": [ "exceptions and corrective actions become accountable" ], "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005" ] }, { "id": "issue-budget-report-or-export", "name": "Issue budget report or export", "description": "Publish a controlled projection or standards mapping with validation, redaction and loss declaration.", "inputs": [ "budget revision", "report profile", "access decision" ], "outputs": [ "report or export artifact", "validation report" ], "preconditions": [ "version, basis, scope and permissions resolve" ], "effects": [ "recipients receive an attributable projection without silent semantic loss" ], "source_refs": [ "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007" ] } ], "composition": [ { "target": "Accounting, Ledger and Financial Statement models", "relation": "REFERENCE", "purpose": "Reconciles recognized actuals and reports without importing accounting mastership.", "required": false, "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ] }, { "target": "Transaction, Contract, Procurement, Invoice and Payment models", "relation": "REFERENCE", "purpose": "Binds execution events by authoritative identifier, basis, amount and period.", "required": false, "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ] }, { "target": "Organization, Programme, Project and Performance models", "relation": "REFERENCE", "purpose": "Connects resource allocations to accountable structures, work and results.", "required": true, "source_refs": [ "SRC-001", "SRC-004" ] }, { "target": "Currency, Classification, Calendar and Evidence models", "relation": "REFERENCE", "purpose": "Resolves shared code lists, time systems and source artifacts while retaining their authority and version.", "required": true, "source_refs": [ "SRC-003", "SRC-007", "SRC-008", "SRC-009" ] }, { "target": "OECD Budgetary Governance and GIFT Principles", "relation": "ALIGN", "purpose": "Supports governance, transparency and participation profiles without claiming conformance from structure alone.", "required": false, "source_refs": [ "SRC-001", "SRC-006" ] }, { "target": "GFSM 2014, IPSAS and PEFA 2016", "relation": "ALIGN", "purpose": "Supports statistical, accounting and public-financial-management projections with pinned versions and declared loss.", "required": false, "source_refs": [ "SRC-003", "SRC-004", "SRC-005" ] }, { "target": "Regulation (EU, Euratom) 2024/2509", "relation": "ALIGN", "purpose": "Provides an optional EU institutional authorization and implementation profile.", "required": false, "source_refs": [ "SRC-007" ] } ], "serviceLayers": { "dimension": { "owner_package_requirements": [ "Declare the Dimension owner, budget owner, finance authority, programme owners, execution-system custodians, reviewers and disclosure authority.", "Declare organization, household, project, programme, account, contract, procurement, invoice, payment, currency, classification, evidence and party master systems.", "Publish model, object, event, relation, budget, classification, access, retention, assurance and interoperability registries.", "Pin personal, project, organizational, public-sector, jurisdiction, accounting, statistical, currency, confidentiality and reporting profiles." ], "namespace_guidance": "Mint budget and revision identifiers only in the adopting Dimension's governed namespace; preserve organization, programme, project, account, contract, invoice, payment, currency, classification and authority identifiers as typed external references with version and time.", "registry_links": [ "https://ver.cy/models/", "https://ver.cy/model-agent-protocol.md", "Dimension-local budget, authority, classification, execution, access and provenance registries" ] }, "canon_and_patch": { "canonicalization_rules": [ "Canonicalize by registry ID, model version, authoritative budget master ID, immutable revision, owner, scope, period and recognition basis; never use title, amount, date, filename or hash alone as identity.", "Keep proposal, ceiling, authorized, allocated, available, committed, obligated, actual, paid and forecast states distinct and preserve amendments, transfers, corrections, supersession and withdrawal." ], "patch_rules": [ "Additive extensions use a Dimension-owned namespace and declare target node, budget profile, classification, source, authority, rationale, access and interoperability impact.", "Breaking changes require a new version, migration and crosswalk maps, compatibility declaration and continued resolution of prior budget and authorization revisions." ], "compatibility_rules": [ "Consumers may ignore unknown additive fields only when budget identity, scope, owner, period, basis, currency or unit, authority, status, provenance and access meaning remain intact.", "Cash, accrual, GFSM, IPSAS, PEFA, OECD and jurisdiction mappings pin source and target versions and declare transformed, omitted or non-round-trippable values." ] }, "artifact_rules": { "identity_priority": [ "Authoritative budget master-system identifier and immutable revision identifier.", "Governed globally resolvable budget or authorization IRI.", "Adopting-Dimension UUID or ULID when no authoritative external identifier exists." ], "timestamp_rule": "Record event timestamps in RFC 3339 with seconds and an explicit UTC offset or Z; keep proposal, effective, approval, release, commitment, recognition, payment, forecast, report and ingestion times distinct.", "serial_naming_rule": "Name serial artifacts as {budget-id}--{artifact-kind}--{revision-or-event-id}; never use a title, amount, date, filename or hash alone as budget identity.", "integrity_rule": "Store digest, media type, byte length, issuer, authority, source and method versions, basis, currency or unit, effective time, provenance, assurance and access marking for every retained serial artifact." }, "policies": [ "The adopting Dimension declares who may propose, review, consolidate, authorize, allocate, release, bind execution, amend, forecast, report, disclose, retain and tombstone budget records.", "Every budget amount requires owner, scope, period, classification, currency or unit, recognition basis, state, source, authority, assumptions, status and revision lineage as applicable.", "Agents never infer spending authority, commitment, obligation, ledger recognition, payment, affordability, outcome or policy success from a bare budget amount.", "Organizations, programmes, projects, accounts, contracts, procurements, invoices, payments, currencies, classifications, evidence and parties remain in their owning systems and are referenced.", "Automated agents may prepare, validate, reconcile and propose low-risk changes under delegation, but legal authorization, consequential reallocation, funding release, public disclosure and irreversible deletion default to confirmation or accountable authority." ], "crud": { "read": [ "Resolve active Dimension, purpose, role, budget profile, owner, scope, period, basis, requested revision, assurance and access policy; return the minimum permitted projection." ], "create": [ "Create stable budget identity, owner, scope, purpose, period, basis, currency or unit, initial classifications, authority and explicit unknowns before estimation or authorization." ], "update": [ "Append an immutable revision with actor, authority, reason, RFC 3339 effective time and predecessor; validate totals, classifications, basis, limits, evidence, access and external bindings before and after mutation." ], "delete": [ "Apply retention, legal hold, audit, appropriation and evidence policy; tombstone draft records or withdraw projections while preserving identity, authorized revisions and non-cascading external references." ] }, "roles": [ { "name": "Dimension owner", "responsibilities": [ "Own namespace, mastership, delegation, access, retention and federation rules." ] }, { "name": "Budget owner", "responsibilities": [ "Own purpose, scope, objectives, estimates, delivery accountability and change proposals." ] }, { "name": "Finance authority", "responsibilities": [ "Own basis, classifications, ceilings, consolidation, authorization controls and reconciliation policy." ] }, { "name": "Programme or cost owner", "responsibilities": [ "Prepare resource needs, assumptions, outputs, outcomes, forecasts and explanations." ] }, { "name": "Execution-system custodian", "responsibilities": [ "Maintain authoritative commitment, obligation, ledger, invoice, payment and cash records." ] }, { "name": "Reviewer or auditor", "responsibilities": [ "Review estimates, controls, evidence, changes, mappings and conflicts without rewriting originals." ] }, { "name": "Disclosure and participation authority", "responsibilities": [ "Approve recipients, public projections, consultation, redaction, confidentiality and publication timing." ] } ], "access": { "default_rule": "Deny mutation and sensitive disclosure unless the active Dimension, role, purpose, budget profile, owner, scope and field policy grant the action; expose the minimum necessary projection.", "scopes": [ "bundle", "layer", "finding", "artifact" ], "exceptions": [ "Emergency access must be time-limited, purpose-bound, attributable, independently reviewed and unable to erase immutable authority, execution references, evidence or legal hold." ], "audit_requirements": [ "Log actor, role, purpose, budget and revision identity, action, decision, authority and policy versions, RFC 3339 timestamp with offset, affected amounts and classifications, external bindings and outcome for privileged mutation, release or disclosure." ] }, "agents_bootstrap": { "filename": "AGENTS.md", "required_fields": [ "Name", "Type", "Specification URL", "Storage type URL", "Interface URL", "Processes URL" ], "read_order": [ "Read the nearest Dimension-owner AGENTS.md, budget authority, active accounting, currency, classification, access, retention and reporting policies.", "Read this model AGENTS.md, pinned spec.yaml and required organization, programme, project, account, contract, invoice, payment, evidence and authority model instructions before mutation." ] } }, "coverage": { "claim": "A source-grounded reviewable draft of Budget across OECD budgetary governance, IMF fiscal transparency and GFSM, PEFA, IPSAS, GIFT, European Union financial rules, W3C provenance and IETF time standards, without a claim of universal jurisdictional, accounting or appropriation completeness.", "confidence": "medium", "checklist": [ { "dimension": "identity", "status": "covered", "notes": "Budget master, immutable revision, proposal, authorization, allocation, forecast and report identities are distinct." }, { "dimension": "classification and definition", "status": "covered", "notes": "Budget family, owner, scope, economic, functional, programme, organizational, funding and line classifications are versioned." }, { "dimension": "direct properties", "status": "not-applicable", "notes": "Budget is an informational planning object, not a physical object; its own direct properties are identity, purpose, owner, scope, period, basis, currency, status, version and totals, all covered here." }, { "dimension": "recognition and observation", "status": "covered", "notes": "Agents recognize proposal, ceiling, authorization, allocation, commitment binding, actual binding, forecast and report by authority, basis, event and evidence." }, { "dimension": "lifecycle", "status": "covered", "notes": "Registration, formulation, challenge, consolidation, authorization, allocation, execution binding, amendment, forecast, report, lapse and tombstone preserve history." }, { "dimension": "relationships", "status": "covered", "notes": "Owners, entities, programmes, projects, accounts, funding sources, contracts, transactions, invoices, payments, classifications, evidence and authorities use typed bindings." }, { "dimension": "temporal", "status": "covered", "notes": "Planning, fiscal, proposal, approval, effective, release, recognition, payment, forecast, reporting and ingestion times remain distinct." }, { "dimension": "provenance", "status": "covered", "notes": "Sources, assumptions, estimates, proposals, decisions, approvals, mappings, execution references, reports and successor revisions are linked." }, { "dimension": "ownership", "status": "covered", "notes": "Dimension owner, budget owner, finance authority, cost owner, execution custodian, reviewer and disclosure authority have separate responsibilities." }, { "dimension": "validation and quality", "status": "covered", "notes": "Balance, limits, classification, aggregation, basis, currency, period, execution reconciliation, variance, performance and mapping checks are explicit." }, { "dimension": "access", "status": "covered", "notes": "Delegation, least privilege, maker-checker separation, confidentiality, public projection, redaction, emergency access and audit are represented." }, { "dimension": "retention and deletion", "status": "covered", "notes": "Immutable authorized revisions, execution bindings, decisions, evidence, retention, legal hold, withdrawal and tombstones are explicit." }, { "dimension": "interoperability", "status": "covered", "notes": "Cash, accrual, GFSM, IPSAS, PEFA, OECD and jurisdiction profiles pin versions, mappings, validations and information loss." }, { "dimension": "capabilities and possible actions", "status": "covered", "notes": "Registration, structure, proposal, ceiling, consolidation, authorization, allocation, execution binding, amendment, forecast, assessment and reporting functions declare controlled effects." } ], "known_omissions": [ "Jurisdiction-specific appropriation law, public-procurement controls, tax treatment, accounting charts, fiscal rules and disclosure thresholds require pinned profiles.", "Ledger, commitment, contract, procurement, invoice, payment, revenue collection, asset, debt, programme, project, organization, currency and evidence lifecycles remain in neighboring masters.", "Certified crosswalk tables, local chart-of-accounts mappings, automated consolidation eliminations and sector-specific cost models remain future work." ], "conflicts": [ "A single aggregate supports personal, project, organizational and public budgets, but public appropriation, participation and transparency obligations are profile-specific and not universal.", "An approved budget is a resource plan or authority under its profile, not proof of commitment, obligation, expense, payment, cash movement or outcome.", "Cash, accrual, commitment and statistical views may legitimately differ; reconciliation must preserve their bases rather than collapse them into one actual amount." ], "regional_assumptions": [ "Regulation (EU, Euratom) 2024/2509 defines an EU institutional profile, not universal budget law.", "IPSAS 24 and GFSM provide public-sector accounting and statistical mappings, not a personal or private-company authorization regime.", "PEFA, OECD and GIFT are governance and assessment references; structural coverage alone does not assert institutional conformance." ], "adversarial_checks": [ "Reject a budget amount without owner, scope, period, classification, currency or unit, basis, state, source, authority and revision.", "Reject treating proposal, forecast, ceiling, approved, allocated, available, committed, obligated, actual, paid or cash values as interchangeable.", "Reject an amendment, transfer, carryover, freeze or release that mutates the authorized predecessor or lacks authority, reason, effective time and affected lines.", "Reject outcome or value-for-money claims inferred from expenditure alone without target, measurement method, evidence, counterfactual limits and responsible review.", "Reject importing ledger, procurement, contract, invoice, payment or organization lifecycles into the budget when authoritative typed references suffice." ] }, "researchAdjudication": { "providerMode": "single-provider-waiver", "activeProviders": [ "codex" ], "waivedProviders": [ "claude", "grok" ], "providerPolicy": { "contract_version": "1.0.0", "mode": "single-provider-waiver", "effective_at": "2026-09-06T00:00:00Z", "scope": "Canonical single-stream subject-model research after the six-workstream consolidation", "active_providers": [ "codex" ], "waived_providers": [ { "provider": "claude", "authorized_by": "repository owner", "authorized_at": "2026-09-06T00:00:00Z", "reason": "Claude produced no result on prior 1800-second and 900-second attempts and again timed out on bounded 600-second Sonnet and 300-second Haiku passes. The owner prioritized completion over provider availability." }, { "provider": "grok", "authorized_by": "repository owner", "authorized_at": "2026-09-06T00:00:00Z", "reason": "The repository owner authorized completion without Grok when Grok is unavailable, slow or schema-invalid. Grok may still be attempted as a bounded supplemental reviewer, but its failure never blocks a valid Claude plus no-tools result." } ], "review_rule": "Codex may complete source-grounded fallback research after bounded Claude and Grok attempts fail. It requires a separate no-tools adversarial audit and remains reviewable-draft with a visible absence-of-external-review hold.", "supplemental_provider_attempts": [ { "provider": "claude", "required": false, "maximum_attempts": 1, "failure_policy": "record-and-continue", "admission_rule": "Use only a locally schema-valid result whose sources and boundaries survive adjudication." }, { "provider": "grok", "required": false, "maximum_attempts": 1, "failure_policy": "record-and-continue", "admission_rule": "Use only a locally schema-valid result whose sources and boundaries survive adjudication." } ] }, "boundaryDecision": { "entry_kind": "aggregate", "status": "accepted with governed profiles", "rationale": "Personal, project, organizational and public budgets share a governed resource-plan core, while appropriation, fiscal transparency, accounting and jurisdictional obligations remain explicit optional profiles and execution systems retain mastership of actual events." }, "decisions": [ { "concept": "Budget and forecast", "disposition": "accepted as separate linked revisions", "rationale": "An authorized budget records plan or authority while a forecast records a current expectation; neither may silently replace the other." }, { "concept": "Plan, authority and execution states", "disposition": "accepted as distinct states", "rationale": "Proposal, ceiling, approved, allocated, available, committed, obligated, actual, paid and cash amounts retain separate bases, authorities and evidence." }, { "concept": "Appropriation and spending authority", "disposition": "accepted as profile-specific authorization", "rationale": "A public appropriation or another legal authorization is not universal and does not itself prove a commitment, obligation, expense or payment." }, { "concept": "Accounting and statistical basis", "disposition": "accepted as reconcilable views", "rationale": "Cash, accrual, commitment and GFSM statistical views may legitimately differ and must be mapped with versions and loss rather than collapsed." }, { "concept": "Execution-system boundary", "disposition": "accepted as typed external references", "rationale": "Ledger entries, contracts, procurements, invoices, payments and revenue collections keep authoritative external identity and lifecycle." }, { "concept": "Organization and work boundary", "disposition": "accepted as external master references", "rationale": "The budget owns scoped resource bindings but not organization, programme, project, activity, beneficiary or performance-evidence master lifecycles." }, { "concept": "Personal, project and organizational profiles", "disposition": "accepted on a common core", "rationale": "All profiles need owner, scope, period, classifications, estimates, changes and comparisons, while public-sector authority and transparency rules remain conditional." }, { "concept": "Public transparency and participation", "disposition": "accepted as public-sector and policy profile", "rationale": "GIFT, OECD and EU references support accountable publication and participation without imposing public-law obligations on every private budget." }, { "concept": "Amendments and transfers", "disposition": "accepted as immutable successor revisions", "rationale": "Transfers, supplementary budgets, carryovers, lapses, freezes and releases require authority, reason and effective time and never overwrite the authorized predecessor." }, { "concept": "Performance and outcomes", "disposition": "accepted with causal restraint", "rationale": "Spending may be compared with outputs and outcomes, but expenditure alone cannot establish effectiveness, value for money or causal impact." }, { "concept": "Physical direct properties", "disposition": "not applicable", "rationale": "Budget is an informational planning object; its direct properties are identity, owner, purpose, scope, period, basis, currency, status, version and amounts rather than physical attributes." }, { "concept": "Question and function coverage", "disposition": "accepted as reviewable draft", "rationale": "The structure covers identity, direct informational properties, formulation, authority, controlled actions, execution bindings, evidence, validation, provenance, access, reporting and lifecycle, but specialist profiles still require refinement." } ], "publicationHolds": [ "Claude and Grok timed out during their bounded attempts, so independent external review is absent and explicitly waived for this published reviewable draft.", "The approved relationship ledger contains no outgoing relation rows for WM-ECO-012, so proposed composition links remain draft until registry governance approves sibling identifiers and cardinalities.", "Jurisdictional appropriation law, accounting policy, public-procurement controls, fiscal rules, tax treatment, disclosure duties and delegated limits require competent specialist review before operational enforcement.", "Certified GFSM, IPSAS, PEFA, OECD, GIFT and EU field crosswalks, validation fixtures and local chart-of-accounts mappings remain unverified.", "Independent external review was explicitly waived by the repository owner; this codex-only result remains a reviewable draft." ], "deferredResearch": [ "Validate the base against personal, household, project, private-company, nonprofit, government and supranational budget profiles.", "Create jurisdiction-specific authorization, appropriation, transfer, carryover, procurement, reporting, audit and retention recipes.", "Develop deterministic validation fixtures for balance, ceilings, classifications, time phasing, availability, amendments, forecasts, variances and basis reconciliation.", "Approve sibling model identifiers and relation cardinalities for organizations, programmes, projects, accounts, funding sources, contracts, invoices, payments, currencies, evidence and authorities." ] }, "statistics": { "sources": 9, "bundles": 7, "layers": 16, "findings": 32, "questions": 96, "artifacts": 32, "functions": 12 } }