Budgeting Points

Hello Team,

Can someone please help me with the following points :

Can budget be assigned and released quarterly?

Is there a way to view the allocated budget , the committed budget and the actual budget that is actual spent ?

We want to assigned budget to the root account / head account and internally the head account is having sub groups inside it, then the sub heads are expected to derive the budget from the one allocated to the head account.

Can we import root accounts into coa?