Hierarchy for Funds management

Hi:

Client has defined its own budget heads e.g Computers & Related equipments .Under these heads we have sub categories like Laptops , Desktop PCs e.t.c .

Now budgets for laptop or Desktop is further distributed to the departments. How can we cater this in system. I have an idea to regarding this. Its to create FUND for the main budget head , top fund centers for laptop, Desktop PC e.t.c and fund centers for the relevant department to whom these budget and then do the budgeting . Is this Ok ? if not then please correct me.

Regards