> This is the Markdown of a Backed Help Centre page, https://admin.backed.giving/help/administrator/funds/sources-of-funds.md. Every page is listed at https://admin.backed.giving/help/llms.txt.

> This page uses Backed's default terms, such as Funding Round and Application Template. An organisation may rename them, so read each as your organisation's own term if you've renamed it.

A source of funds is where the money for your grants comes from. Recording your sources lets you
say, for each approved application, whose money it is, and see what each source has paid for
across a round or a program.

A source is one of two kinds:

- `Upstream agreement`: an agreement with a funder that gives your organisation money to regrant,
  such as a government program. You record the funder, the reference, the amount, its currency,
  its period and any restrictions.
- `Fund`: one of the funds in `Plan > Funds`. Its amount is the fund's `Distribution Amount`, in
  the fund's currency, and a fund can back only one source.

This appears only when it is turned on for your organisation. It needs both the Payments and Funds
modules. Labels that name `Fund`, `Application`, `Grant` or `Program` use your organisation's own
term if you've renamed it.

## Before you start

- To add, change, close or delete sources, attribute an application or set a round's default split,
  you need `Can access Payments`.
- To read an application's `Sources of funds` panel you need `Can access Funding Applications`; to
  read the totals on a grant's or program's page you need `Can access Grants`.

## The list of sources

Go to `Plan > Funds` and select `Sources of funds` at the top of the list. Each source shows its
`Kind`, `Name`, `Amount`, `Attributed` (what its lines come to), `Headroom` (what it has left),
`Period` and `Status`, `Open` or `Closed`. A source carrying an application whose lines come to
more than its approved amount shows `Over-attributed`.

Select a source's name to open it. Its page shows its details and every application attributed to
it, each with its `Approved` amount, its `Basis`, its `Line` and the `Amount attributed`.

## Add a source

1. Select `Add source`.
2. Under `Kind of source`, choose `Upstream agreement` or `Fund`.
3. For an upstream agreement, enter the `Upstream funder`, the `Agreement reference`, the `Amount`
   and `Currency`, the `Period start` and `Period end`, and any `Restrictions`. For a fund, choose
   it from `Choose a Fund`; its `Distribution Amount` and currency are read from the fund.
4. Select `Add source`.

The kind of a source cannot change once it is added.

## Change a source

Select `Edit` on its row, change what you need and save. The amount can't go below what is already
attributed to the source, and its currency can't change while lines or a default split use it. If
someone else changed the source while you had it open, Backed says so: select `Reload` to see their
changes, then make yours again.

## Close or delete a source

- `Close` stops a source taking any new line or default split. The lines it already holds stay, and
  so do its totals. Close a source whose agreement has ended or whose money is spent.
- `Delete` removes a source that nothing uses. A source still used by an attribution line or a
  round's default split can't be deleted, because that would rewrite whose money those grants were;
  Backed says so, and you close it instead.

A fund that is a source of funds can't be deleted from `Plan > Funds` either. Delete the source
first.

## Attribute an application

The `Sources of funds` panel sits on an approved application's page. It shows the
`Approved amount`, each line, the `Attributed total` and what is `Unattributed`. `Unattributed` is
your organisation's own money: the approved amount less the attributed total. The panel appears
only once the application has an approved amount.

1. Select `Edit lines`.
2. Under `New line`, choose a source from `Choose a source` and select `Add line`.
3. For each line choose its basis: `Percent` of the approved amount, or a fixed `Amount`.
4. Select `Save`. `Remove` takes a line out before you save.

Backed refuses the save, and keeps nothing, when:

- the lines come to more than 100% of the approved amount;
- a line is more than its source has left;
- the source is closed, its period doesn't include the decision date, or its currency is different
  from the application's.

When the approved amount changes later, percentage lines follow it and amount lines stay as they
are. If the lines then come to more than the approved amount, the panel shows `Over-attributed`.
Nothing is trimmed for you: lower or remove a line.

For a `Fund` source, the line is also the application's allocation from that fund, so the fund's
own figures read the same amount.

## A round's default split

A round can hold a default split: a percentage per source that each application approved after you
save it takes as its lines. Open the round's `Edit & Publish`, go to its last step,
`Publish Grant`, and find `Default split for new grants` below it.

1. Use `Add a source to the split` to add each source, and enter its percentage.
2. Select `Save split`.

Changing the split never rewrites an application that already has lines. If a source in the split
has closed or its period has passed when an application is approved, that application is left
unattributed for you to attribute by hand.

## Totals for a round and a program

On a grant's page, below the `Framework` panel, `Sources of funds` totals each source over the
round's approved applications: the approved amount, what is attributed, and `Paid to date` (each
paid payment multiplied by the line's share). The `Default split for new grants` section below the
totals is closed until you open it.

A program's page shows the same totals over every round in the program. Each application is
counted once, and amounts in different currencies are never added together.

## See also

- [The fund list](fund-management.md)
- [Co-funders on grants and rounds](co-funders-on-grants.md)
- [An application](../applications/an-application.md)
- [Programs](../programmes/programmes.md)