FAS Gargoyle
 
FAS User's Manual
Table of Contents
 

 

Automatic Budget Reallocation (ABR)
 
 Pool budgeting of ranges of subaccounts is a way to plan for different types of activities without having to budget at the individual subaccount level. For example, suppose an administrator plans to spend a total of $3,000 for laboratory, office, and shop supplies, but is not able to specify a budget for each type of supply. By placing the $3,000 in a budget pool for all supplies, the administrator is free to make expenditures against each of the supply subaccounts, and the individual expenditures will be funded from the pool. This process is called Automatic Budget Reallocation (ABR), and it transfers from the pool only the amount necessary to cover each expenditure. 

In this example, a budget of $3,000 is placed in the ABR Supply Pool, and no budget is entered for three selected subaccounts: lab, office, and shop supplies. 
 

Sub
Name
Original Budget
Revised Budget
Expenditure
Balance Available (Overdraft)
5000 
Supply Pool 
$3000 
$3000 
 
$3000 
5400 
Lab Supplies 
 
 
 
 
5500 
Office Supplies 
 
 
 
 
5600 
Shop Supplies 
 
 
 
 
Then, when a $200 expenditure is made for office supplies, it is charged to subaccount 5500, and ABR transfers $200 from the pool to cover this expense: 
 
Sub
Name
Original Budget
Revised Budget 
Expenditure
Balance Available (Overdraft) 
5000 
Supply Pool 
$3000 
$2800 
 
$2800 
5400 
Lab Supplies 
 
 
 
 
5500 
Office Supplies 
 
$200 
$200 
 
5600 
Shop Supplies 
 
 
 
 
Note that only enough money is transferred to cover the expenditure, leaving a Balance Available for the pool of $2,800 and for subaccount 5500 of $0. When the budget for the pool is exhausted, an overdraft will show in the pool. 

Automatic Budget Reallocation is available on a fiscal-year or project-period basis only. It cannot be used on a monthly basis. 
 


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