The allocation tree that connects spend to sanction.
Every procurement is linked to its budget code. GovIQ maps allocations to the Vote and Sub-head structure, runs virements through an audited approval path, and raises an obligation flag the moment forecast outturn nears a procurement threshold.
Allocation to commitment to forecast — one hierarchy.
Hierarchy set
Vote, Sub-head, project nodes
Allocated
Profiles and confirmed allocations
Committed
Each contract linked to a code
Forecast
Outturn vs actuals, threshold alerts
Statutory budget discipline, not a spreadsheet.
Vote / Sub-head hierarchy
Allocation nodes aligned to the OSCAR-IE Vote and Sub-head structure used across central government.
Virement workflow
Reallocations routed for approval, recorded with before/after state and a BUD audit event.
Commitments & actuals
Actual imports validated and reconciled against committed spend on each node.
Forecasts
Forward outturn forecasts per node, surfaced against approved allocation.
Underspend alerts
Profiled spend vs actuals flags underspend early — before year-end surprises.
Obligation flags
When forecast outturn crosses an OGP threshold band, the procurement obligation is flagged for action.
The procurement obligation hides in the budget line.
A €5k–€50k spend that quietly aggregates across a Sub-head can cross a publication threshold without anyone deciding it should. The Budget Router watches the aggregate, not just the single line — so the obligation to compete is surfaced before, not after, the spend is committed.