Can an IF statement determine the background color of a cell?

I want to assign a cell in a financial budget sheet to certain colors manually and by doing that, invoke an IF statement that executes on a selected background color. Is this possible?

The purpose is to execute a function that adds up bills/costs that were paid in order to arrive at calculating what's left to be paid versus available funds.

The alternate method of doing this is by creating an extra column besides the column showing bills/costs to be paid this month, and use the extra column to show bills already paid for the month to arrive at the remaining funds.

Thanks.

i think what you're looking for is conditional formatting home>styles>conditional formatting>new rule>use a formula to determine which cells to format, then enter in your formula and select your preferred formatting

No, I want the opposite. The color in a cell determines the action in the IF statement, not the formula. For example, the color green manually assigned to a cell triggers copying the cell's value to another cell.

OK. I can do programming. How about it, anyone?