Budget / Operational Plan — Annual Income-Expense Estimate

The Budget module digitally manages the operational plan that must be prepared every year pursuant to Articles 27 and 28 of the Condominium Law. You enter the estimated income-expenses for the next year item by item; the system automatically tracks the actual amounts realized throughout the year. You monitor financial health with indicators such as budget compliance, deviation, and usage percentage.

Where to open?

From the left menu, Management → Budget / Operational Plan. When the page opens, existing budgets are listed in a table (the most recent year at the top). At the upper right is the Create New Budget (purple) button.

1. Create an annual budget

Press the Create New Budget button. The modal opens:

Basic information

• Year — which year the budget is for (e.g., 2027).
• Title — budget name (e.g., "2027 Annual Operational Plan" / "2027 Supplementary Budget — Roof Renewal").
• Period Start + Period End — the validity range of the budget. Usually January 1 – December 31.

Confirm → the budget is created, opens in "Draft" status.

2. Budget detail — adding items

On the detail page of the created budget, you add two types of items: Income and Expense.

Income items

Planned income throughout the year:

• Monthly dues × unit count × 12 months.
• Donations.
• Rental income (if the complex has commercial areas).
• Other income.

Expense items

Planned expenses throughout the year:

• Staff salary (doorman + cleaning + security).
• Electricity / Water / Natural gas bills (common area).
• Elevator maintenance.
• Fire extinguisher check.
• Environmental cleaning.
• Insurance premium.
• Lawyer / accountant fee.
• Maintenance repair (pool, roof, paint).
• General assembly expense.
• Reserve balance (for emergency needs).

Add item form

On the detail page with the "+Add Item" button:

• Type — Income or Expense.
• Category — select from the category list (Debt type categories for income, Receivable type categories for expense).
• Description — item name (e.g., "Elevator Annual Maintenance").
• Planned Amount — annual estimate in TL.
• Order — order in which it will appear in the list.

3. Total income/expense/net

As you add items, the three indicators at the top of the page are updated live:

• Total Income (green).
• Total Expense (red).
• Expected Net = Income − Expense (green if positive, red if negative).

If the net is negative, the budget will have a deficit — you either need to cut expenses or increase dues.

4. Live actual tracking

After the year begins, the system automatically calculates the actual amount for each item:

• Income items — total of collections made in the related category.
• Expense items — total of payments made in the related category.

In each item is visible:

• Planned amount (fixed — beginning of year decision).
• Actual amount (live — system calculation).
• Difference — positive (exceeded budget, red) or negative (under budget, green).

5. Usage percentage

Usage percentage is shown on the total expense side: Actual Expense / Planned Expense × 100

• ≤ 80% — green (budget compatible, comfortable).
• 80% – 100% — yellow (attention, threshold approached).
• > 100% — red (budget exceeded, additional measures required).

6. Budget status — Draft → Approved → Locked

The budget has three statuses:

Approval

When the budget is discussed at the general assembly and accepted, press the Approve button on the detail page. (Optional) You can select which meeting it was approved at — a list pulled from the Meetings module opens.

Locking

When the year is completely closed (the next year's budget is approved, the old year is completely in the past), make the budget fixed with Lock. It becomes a reference for audit.

7. Revised budget

If there is a big change in the middle of the year (e.g., prices increased, roof repair came up), the annual budget is not enough. You can create a new revised budget:

• Open the original budget → "Create Revision" button.
• Revision #1 (then #2, #3) is created for the same year.
• The original + revisions are linked (revision chain is visible).
• The revision also goes through Draft → Approved process.

8. Year filter

As years pass, the number of budgets increases. With the Year filter dropdown at the top, see budgets of only a specific year or select all years.

9. Download as PDF

You can get the budget as PDF with the Download PDF button on the budget detail page. Useful for distributing at the annual general assembly or presenting to audit.

KMK Warning (Art. 27-28)

Practical suggestions

• Prepare before the beginning of the year — budget draft for the next year in November/December; approval at the December general assembly; the year starts in January.
• Take the previous year's actual as a reference — previous year's actual amounts + 10-15% inflation = estimate for the next year.
• Make room for a reserve item — keep 10% reserve as total expense (emergency repair, unexpected bill).
• Item count between 15-25 is ideal — too many items (50+) makes tracking difficult, too few items (5-) does not give details.
• Check month by month — do not wait until year-end, review the usage percentage at the end of the month; when you reach 50%, it should be the 6th month.

Congratulations!

All 5 groups of the Management Modules category are complete (19 articles total): Communication & Decision (5), Notification & Template & Support & Directory (4), Maintenance/Vehicle/Fixed Asset (3), Meter/Attendance/Gallery/Blog (4), Enforcement/Bulk Operations/Budget (3). All management module guides of Apt Yönet are ready.