RahalCorporate
BudgetsConcepts

Allocation Types

Understanding Per User vs Shared Pool budget allocation

Allocation Types

When creating a budget, you must choose how the budget amount is distributed among assigned users. This fundamental choice affects how spending is tracked and enforced.

Per User Allocation

With Per User allocation, each assigned user receives their own independent budget allocation.

How It Works

  • Each user gets the full budget amount as their personal allocation
  • One user's spending doesn't affect another user's available balance
  • Rollover is calculated individually per user
  • Transaction history is tracked per user

Example Scenario

Marketing Team Budget: $5,000/month per user

UserSpentRemaining
Alice$3,200$1,800
Bob$4,800$200
Carol$1,000$4,000

Alice, Bob, and Carol each have independent $5,000 budgets. Bob's high spending doesn't impact Alice or Carol's available balance.

When to Use Per User

Per User allocation is ideal when you want to give each employee a consistent, predictable travel allowance regardless of how their colleagues spend.

  • Individual travel allowances - Each employee gets a fixed amount for business travel
  • Role-based spending limits - All managers get the same budget, all executives get the same budget
  • Predictable budgeting - Easy to forecast costs based on headcount
  • Fair distribution - No one user can consume the entire team's budget

Shared Pool Allocation

With Shared Pool allocation, all assigned users draw from a single shared budget.

How It Works

  • All users share access to the same budget pool
  • Spending by any user reduces the available balance for everyone
  • First-come-first-served - no guaranteed amount per user
  • Rollover applies to the entire pool, not per user

Example Scenario

Marketing Team Budget: $15,000/month shared

TransactionUserAmountPool Balance
Start--$15,000
Flight bookingAlice-$3,200$11,800
Hotel bookingBob-$4,800$7,000
Conference travelCarol-$1,000$6,000

All team members share the $15,000 pool. Carol has $6,000 available, but so do Alice and Bob if they need to book more travel.

When to Use Shared Pool

Shared Pool is ideal for project budgets or department budgets where flexibility is more important than individual limits.

  • Project budgets - A specific project has a travel budget that team members share
  • Department budgets - The finance department has $50,000 for the quarter
  • Flexible allocation - Some months Alice travels more, other months Bob does
  • Team accountability - The team collectively manages their spending

Comparison

AspectPer UserShared Pool
DistributionFixed per personShared among all
FairnessEqual allocationFirst-come-first-served
FlexibilityLimited to individual amountFull pool available to anyone
TrackingIndividual transaction historyPooled transaction history
RolloverPer user calculationPool-level calculation
Overspend RiskIndividual onlyEntire team affected
ForecastingPredictable (headcount × amount)Variable based on usage

Choosing the Right Allocation Type

Choose Per User When:

  1. Employees should have predictable travel budgets - "Each salesperson gets $2,000/month"
  2. You want to prevent one person from consuming the team budget - Caps individual spending
  3. Rollover should benefit the individual - Unused budget carries forward for that user
  4. HR/Finance needs per-employee reporting - Easy to see each person's spending

Choose Shared Pool When:

  1. Projects have fixed budgets - "The London project has $30,000 for travel"
  2. Team travel patterns are variable - Some months one person travels more
  3. You want maximum flexibility - Anyone can use available funds
  4. Department-level tracking is sufficient - Don't need per-employee limits

Impact on Periods and Rollover

The allocation type affects how budget periods and rollover work:

Per User Periods

Each user gets their own UserBudgetPeriod record:

UserPeriodBase AmountRolloverTotalSpentRemaining
AliceJan 2024$5,000$0$5,000$3,200$1,800
BobJan 2024$5,000$0$5,000$4,800$200
CarolJan 2024$5,000$0$5,000$1,000$4,000

When rolling over to February (with Full Rollover):

UserPeriodBase AmountRolloverTotal
AliceFeb 2024$5,000$1,800$6,800
BobFeb 2024$5,000$200$5,200
CarolFeb 2024$5,000$4,000$9,000

Each user's rollover is calculated from their individual remaining balance.

Shared Pool Periods

There's a single BudgetPeriod record for the entire pool:

PeriodBase AmountRolloverTotalSpentRemaining
Jan 2024$15,000$0$15,000$9,000$6,000

When rolling over to February (with Full Rollover):

PeriodBase AmountRolloverTotal
Feb 2024$15,000$6,000$21,000

The entire pool's remaining balance rolls over together.

Changing Allocation Type

Changing a budget's allocation type after it has active periods with transactions is not recommended. The existing period data structure differs between types, which can cause inconsistencies.

If you need to change allocation type:

  1. Create a new budget with the desired allocation type
  2. Reassign users/roles from the old budget to the new one
  3. Deactivate (don't delete) the old budget to preserve history

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