The Budget Adjustment (BA) document can be used to modify a base budget, a current budget or both.
It is a financial planning tool that allows an organization to adjust the current and base budget figures for a given account as circumstances may change throughout the fiscal year.
It may be used to create a budget for a new account established after the beginning of a new fiscal year.
Base budgets are established during the budget construction process, and designate an ongoing fiscal commitment that becomes the starting point for the budget process in the following year.
Current budgets reflect the allocation of resources for the current fiscal year.