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Undistributed Budget

Undistributed Budget (UB)

EVM Terms Reviewed by forProject Technology - updated Sep 2026
Quick definition: Undistributed Budget (UB) is a temporary holding account for budget tied to authorized work that hasn't yet been planned in detail at the Control Account or Summary Level Planning Package level.

UB exists because work can be authorized before it has been fully broken down and time-phased into specific control accounts. Unlike a Summary Level Planning Package, UB is not time-phased -- it's simply parked until it can be properly planned.

Why it matters

UB lets a program capture authorized budget immediately, rather than delaying recognition of work until detailed planning is finished, while still flagging it as not-yet-planned. A large or growing UB balance is often watched closely, since it can signal that planning is falling behind authorization.

Also known as
UB
Used in
Control Account; Summary Level Planning Package

FAQ

How is Undistributed Budget different from a Summary Level Planning Package?
UB isn't time-phased and isn't yet tied to specific work scope elements, while an SLPP is identified to specific scope and time-phased for planning.
Why would a program have Undistributed Budget at all?
Because work can be authorized -- for example, through a contract change -- before there's been time to plan it in detail down to the control account level.
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