Budgeting
You know what an effect measures, what Include Fringes % and Required Spend % do, and where you read an effect's total.
You assign an effect to the accounts that count toward one funding condition. KOSMA totals the costs of these accounts.
Public funders and regional programmes tie their money to conditions, such as a share spent in the region, local hires or a minimum total. You set up one effect for each condition. Even while you are still building the budget, the effect's total shows how much of the budget counts toward the condition.
A company split changes who pays a cost (see [split costs between companies](/kb/article/split-costs-between-companies)). A fringe changes the amount of a cost. An effect does neither, however many accounts you assign it to. When you assign an effect, KOSMA only adds figures to the effect columns of the grid, to the printed budget and to **Topsheet Info**.
Funders count wage fringes differently: some count them in full as eligible costs, some in part, some not at all. In **Include Fringes %**, you set for each effect the percentage at which wage fringes count toward it.
An example: a wage account counts 50% toward an effect, and its wage creates 1,000 in fringes. With **Include Fringes %** at 100, the effect gets 500 of them. At 50, it gets 250.
Supplements always count at the account's share, here 50%. **Include Fringes %** does not apply to them. Extra costs count toward the effects of their **Collect In Budget Account**, not those of the wage account. Company splits ignore **Include Fringes %**. When you change it, KOSMA updates the effect's figures.
Some funders require you to spend at least a set percentage of the funding they give you, for example in their region. An effect for such a minimum spend is a spending effect. In **Required Spend %**, you enter that percentage for each effect, as a whole number from 1 to 1000.
KOSMA uses **Required Spend %** only in the **Effects** widget of **Topsheet Info**. The grid does not show it.
In Budgeting, click  **Topsheet Info**. The **Effects** widget lists every effect that is assigned to at least one account and not hidden, in the order of the **Effects** settings. It shows the effect's total in the budget under **Budget**. What **Required** shows depends on the financing:
- Without a financing plan: **Required** shows the effect's **Required Spend %**. KOSMA does not compare it with **Budget**. - With a financing plan: **Required** shows the funding assigned to the effect in the financing plan, multiplied by **Required Spend %**. Funding of 200,000 at 150% gives 300,000. **Variance** shows **Budget** minus **Required**, in red when it is negative.
In the grid, you can show a column for each effect (see [show company and effect columns](/kb/article/show-company-and-effect-columns)). In the grid toolbox, the list under **Show or hide columns** offers every effect, including those hidden in **Topsheet Info**. Groups, categories and totals show the sum of the rows below them. When you close Budgeting, KOSMA hides the effect columns again. For any effect, **Topsheet Info**, the grid and the printed budget show the same figures.
You can read effect figures with every licence, Free included, and as a guest without editing access. To create an effect or assign it to an account, you need a licence that covers Budgeting, and you must be signed in. See [define and assign effects](/kb/article/define-and-assign-effects).
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