Diagnosis
You can not delete budget units that have subordinate budget unitsassigned to them that cannot be deleted.

System Response

Procedure
To delete the budget units selected, you must first delete all therelationships with the subordinate budget units.
Note:
You cannot delete a budget unit if it already existed in a budgetperiod period that is earlier than the period currently being edited.In this case, the budget unit will be delimited on the day before thestart of the current budget period.