Budgets in the POR App can be considered simply as expense heads or expense groups. Budgets have a size / budget value which denotes the maximum value that can be utilized by PORs created under that particular budget. The budget size can be edited to increase/decrease the available amount.
Budgets are designed as a quick way to categorize and keep track of expense heads for which PORs are being used. These expense heads or budget names need not directly match with your chart of accounts.