There are several restrictions that may prevent you from upgrading a facility even though you have enough money for the upgrade.
Some buildings depend on another building and may not exceed its level. For example the fanshop and the catering can't exceed the level of the stadium.
You can only upgrade your stadium if you had an attendace of at least 80% of the maximum capacity in at least 4 of your last 5 league matches.
The attendance number of matches that meet the criterium is shown in bold, the attendance of non-league matches are shown in brackets. These don't count for the stadium upgrade.
Other facilities can only be upgraded if your club has enough income to support the new maintenance costs.
Your income is calculated by taking the average daily income from sponsoring and stadium income in the current season and subtracting the daily expenses for wages and maintenance. If the calculated income is higher than the expenses after upgrading the building (taking the new maintenance costs) you will be allowed to upgrade your building.
If your new income will be negative you may still be able to upgrade your building but you need enough cash to support your facilities for 2 seasons after subtracting the construction costs for the building you want to upgrade.
For the Youth Academy (YC11-16), Football Academy (TC11-16), Scout 11+ and Health Center 11+ the board will not check your income. You are responsible for making sure you can afford these upgrades.
If your maintenance costs become unsustainable you can choose to downgrade these levels at any time. This takes 24 hours. During these 24 hours the downgrade can be canceled.
If at the start of a season your team has a negative balance, the board can decide to downgrade one or more of your facilities. When this happens you will get a 14 day period in which you can get a positive balance again and cancel the downgrades.
A facility level that has once been built and then was downgraded can be rebuilt for 50% of the cost and in 50% of the building time.