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This is a draft so take with a grain of salt…

Using the diagram above we can quickly identify the 8 colours of money when it comes to project finances.

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A-Base vs. B-Base:
A-Base money generally comes from the yearly budget but that not a critical point. From our point of view, we can use A-Base or B-Base funding to pay for personnel, consultants, software, training, etc..

This is a draft so take with a grain of salt…

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A-Base Capital Personnel
Budgeted salaries for employees (FTE, Term, Casual, Student) working on Capital projects (i.e. NEW development/solutions). In 5-Gate model, typically applies to Phase 4 but may also include some Phase 3 or Phase 5 spending too.

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A-Base Capital OOC
All other budgeted capital project costs not related to employee salaries (e.g. Consultant salaries, software, training, etc.). In 5-Gate model, typically applies to Phase 4 but may also include some Phase 3 or Phase 5 spending too.

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A-Base Operating Personnel
Budgeted salaries for employees (FTE, Term, Casual, Student) working on ongoing/existing applications and works (e.g. support) or Capital projects up to Gate 3 (Discovery, Alpha, Beta).

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A-Base Operating OOC
All other budgeted costs related to ongoing/existing applications and works (e.g. support) or Capital projects up to Gate 3 (Discovery, Alpha, Beta).

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B-Base Capital Personnel
B-Base (i.e. bonus money, money not part of yearly budget) salaries for employees (FTE, Term, Casual, Student) working on Capital projects (i.e. NEW development/solutions). In 5-Gate model, typically applies to Phase 4 but may also include some Phase 3 or Phase 5 spending too.

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B-Base Capital OOC
All other B-Base (i.e. bonus money, money not part of yearly budget) capital project costs not related to employee salaries (e.g. Consultant salaries, software, training, etc.). In 5-Gate model, typically applies to Phase 4 but may also include some Phase 3 or Phase 5 spending too.

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B-Base Operating Personnel
B-Base (i.e. bonus money, money not part of yearly budget) salaries for employees (FTE, Term, Casual, Student) working on ongoing/existing applications and works (e.g. support) or Capital projects up to Gate 3 (Discovery, Alpha, Beta).

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Capital vs. Operating:

Capital funds are spent on building assets. If putting capital funds towards a project, you cannot use Capital funding for Proejct Management Framework (PMF) Phases 1 or 2.

Operating funds are used to pay for ongoing work related to maintaining existing systems or supporting the operation of the team.

Personnel vs. Non-Personnel (or OOC):

Personnel funds are spent on employee salaries: Indeterminate, Term, Casual, and Student.

Non-Personnel funds, also known as Other Operating Capital (OOC) when you’re talking about Non-Personnel operating funds, is the money available to spend on everything other than salaries (e.g. consultants, software, furniture).

One last note: if you plan on transferring money to or from another group’s budget, the sender and receiver of funds must agree on the “colour of money”. A-Base Capital Personnel can go towards A-Base Capital Personnel spending, for example.

If you want or need to change the colour of the money in your budget and aren’t already familiar with the process (or have the necessary authority to take care of the issue yourself), speak with your Manager and/or Director to have the request escalated to the appropriate parties.