U.S. flag

An official website of the United States government

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.


Secure .gov websites use HTTPS
A lock () or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.


  1. Home
  2. Undistributed Budget (UB)

Undistributed Budget (UB)

APMT 066


Budget applicable to contract effort that has not yet been distributed to one or more control accounts.

Alternate Definition

Undistributed Budget (UB) is a temporary holding account for budget associated with specific work scope or contract changes that have not been distributed to a control account or summary level planning package.

Alternate Definition Source

DoD Earned Value Management System Interpretation Guide (EVMSIG)


General Information

Undistributed Budget (UB) is not yet allocated to Control Accounts (CAs), Summary Level Planning Packages (SLPPs) or to Management Reserve (MR) . UB represents the budgets for authorized work that has yet to be planned and should be allocated as quickly as possible. UB is not time phased. UB for near term authorized work should be distributed to CAs and far term authorized work distributed to SLPPs . Ideally by the time the Integrated Baseline Review (IBR) is conducted, there should be no or very little budget in UB . UB is part of the Performance Measurement Baseline (PMB).


Figure 1


The PMB consists of three elements. The first is the UB. This is a temporary holding budget that should be allocated as soon as practical to either the second PMB element, the CAs or to the third PMB element, SLPPs . SLPPs are traditionally established for far term work. For near term and well defined work, earned value CAs are established. A CA may have hundreds of Work Packages (WPs) and Planning Packages (PPs) . An EVM concept called a rolling wave is often used to move work from SLPPs to CAs and from CA PPs to CA WPs .