use TipData

declare @SQL varchar(max), @Columns VARCHAR(max), @AmendmentNumber varchar(7)
set @AmendmentNumber = '2014.01'

set @columns = stuff((
select  ', ' + quotename(FundType) 
FROM ( 
SELECT FundType from TIP_AmendmentProposedFunding P 
WHERE AmendmentNumber =  @AmendmentNumber 
UNION
SELECT FundType FROM TIP_AmendmentApprovedFunding 
WHERE AmendmentNumber =  @AmendmentNumber 
) S
ORDER BY FundType 
FOR XML PATH('')), 1,2,'')
--FOR XML PATH(''),type).value('.', 'varchar(30)'), 1,2,'') 
-- type and value were used in case the FundType contained some characters that may choke XML


-- list of new columns

set @SQL = 
';with cte as (
select coalesce(p.amendmentnumber, a.amendmentnumber) as AmendmentNumber,
d.ItemNumber,
coalesce(p.tipid, a.tipid) as TipID,
coalesce(p.fundtype, a.fundtype) as FundType,
coalesce(p.AMOUNT,0) - coalesce(A.Amount,0) as NET 
FROM (SELECT AmendmentNumber, FundType, TipId, SUM(Amount) as Amount
FROM TIP_AmendmentProposedFunding WHERE AmendmentNumber =  @AmendmentNumber 
GROUP BY AmendmentNumber, FundType, TipId  ) P 
full outer join (SELECT AmendmentNumber, FundType, TipId, SUM(Amount) as Amount
FROM  TIP_AmendmentApprovedFunding WHERE AmendmentNumber =  @AmendmentNumber 
GROUP BY AmendmentNumber, FundType, TipID) A 
on P.TipID = a.TipID and p.AmendmentNumber = a.AmendmentNumber and p.FundType = a.fundtype
full join TIP_AmendmentDetails d 
ON d.AmendmentNumber = p.amendmentnumber and d.TipID = p.tipid
  -- do you need that number only - if yes, add this also into derived tables
)

SELECT * FROM cte PIVOT (sum(NET) FOR FundType IN (' + @Columns + ')) pvt'

--print @Columns; -- examine the list of generated fund types
PRINT @SQL; -- examine the SQL

execute sp_ExecuteSQL @SQL, N'@AmendmentNumber  varchar(7)',  @AmendmentNumber ;

Msg 214, Level 16, State 2, Procedure sp_executesql, Line 1
Procedure expects parameter '@statement' of type 'ntext/nchar/nvarchar'.