ADR-002: Quarterly Rolling Budget Strategy

Status

Accepted

Context

The business requires frequent updates to the budget forecast to adapt to changing operational needs. Traditional annual budgets are too static.

Decision

We implemented a Quarterly Rolling Budget mechanism based on "Snapshots" (Budget Versions) and a Waterfall "Approve & Roll" workflow.

Rationale

1. Alignment: Corporate reporting typically follows quarterly cycles.
2. Precision: Focusing on a 3-month window allows for more accurate "Proposed" vs "Committed" tracking.
3. Data Integrity: Using "Strict Snapping" (Alignment to Oct 1st, Jan 1st, etc.) ensures that all reports (Pivots, Charts) have uniform time columns.
4. Historical Persistence: By "Archiving" previous versions and creating new ones, we preserve a perfect audit trail of how the forecast evolved over time.

Consequences

• Budget Versions MUST follow the SNAP date rules.
• Analysis across multiple quarters requires specialized "Strategic Pivot" reports (documented in reports.md).