Sankey Chart Data model Preparation

Thanks for the reply from lbendlin , please allow me to provide another insight: 

Hi  snehasissamal ,

Here are the steps you can follow：

1. Create calculated table.

True Table=
var _table1=
SUMMARIZE('Table',[Sector],[Directorate],"Budget",
SUMX(FILTER(ALL('Table'),[Sector]=EARLIER('Table'[Sector])&&[Directorate]=EARLIER('Table'[Directorate])),[Estimated Budget]),
    "Level","1")
var _table2=
SUMMARIZE(
    'Table',[Directorate],'Table'[Expenditure Type],"Budget",
    SUMX(
        FILTER(ALL('Table'),
        [Directorate]=EARLIER('Table'[Directorate])&&
        [Expenditure Type]=EARLIER('Table'[Expenditure Type])),[Estimated Budget]),
        "Level","2")
return
UNION(
    _table1,_table2)

2. Result:

Best Regards,

Liu Yang

If this post helps, then please consider Accept it as the solution to help the other members find it more quickly