How ABR Works in FAS
Automatic Budget Reallocation (ABR) works by
means of budget pools and ABR codes. The subaccounts
have been grouped into similar categories, and budget pools cover most
ranges. The budget pool is assigned a subaccount number, but no expenditures
can be made directly against a budget pool. Budget pools only hold budgets;
expenditures must be made against the appropriate expenditure subaccount.
Specific budget pools available in FAS include:
Category |
Budget Pool
|
Applicable Subaccounts
|
Personnel costs |
0999
|
1000–1999
|
Services |
2001
|
2100–4999
|
Supplies |
5000
|
5100–5999
|
Equipment |
6000
|
6100–6999
|
Travel |
7000
|
7100–7599
|
Other general costs |
7600
|
7700–8299
|
Student aid |
8300
|
8310–8379
|
Unallowable Costs |
9900
|
9901–9921
|
Two additional budget pools are available to cover large ranges
of subaccounts:
Entire account |
0990
|
1000–8599
|
Nonpersonnel costs |
2000
|
2100–8599
|
Since the last two subaccount ranges overlap the other subaccount ranges,
the computer must be told which budget pool to go to in order to fund an
expenditure. For example, if an expenditure is made against subaccount
2400, should the computer look in budget pool 0990 (entire account), pool
2000 (nonpersonnel costs), or 2001 (services)? An attribute called the
ABR Code governs this search, and the codes follow. Please note that while
FAS allows the use of the following pools and ABR codes, University, divisional,
school, or funding agency guidelines may prohibit the use of certain pools.
ABR Code |
Action |
1
|
Budget for the account is placed in one pool, 0990. If desired,
individual subaccounts can also be budgeted. When an expenditure is charged
to an unbudgeted subaccount, funds are drawn from the pool to cover the
expense. This option must be used in Ledger
7.
Pool |
Range |
|
0990 |
1000/8599 &
9901/9921 |
(Entire account)
(Unallowable costs) |
|
9901/9921 |
(Unallowable costs) |
|
2
|
Budget for the account is placed in two pools, 0999 and 2000. If desired,
individual subaccounts can also be budgeted. When an expenditure is charged
to an unbudgeted subaccount, funds are drawn from the appropriate pool
to cover the expense. This option is not available in Ledger 7 master
accounts.
Pool |
Range |
|
0999 |
1000/1999 |
(Personnel costs) |
2000 |
2100/8599 &
9901/9921 |
(Nonpersonnel costs)
(Unallowable costs) |
|
9901/9921 |
(Unallowable Costs) |
|
3
|
Budget for the account is placed in up to seven of the pools indicated
below. If desired, individual subaccounts can also be budgeted. When an
expenditure is charged to an unbudgeted subaccount, funds are drawn from
the appropriate pool to cover the expense. This option is not available
in Ledger 7 master accounts.
Pool |
Range |
|
0999 |
1000/1999 |
(Personnel costs) |
2001 |
2100/4999 |
(Services) |
5000 |
5100/5999 |
(Supplies) |
6000 |
6100/6999 |
(Equipment) |
7000 |
7100/7599 |
(Travel) |
7600 |
7700/8599 |
(Other general) |
9900 |
9901/9921 |
(Unallowable costs) |
|
4
|
Budget for the account is placed in one pool, 2000, covering nonpersonnel
expenditures. (Personnel costs must be line-item
budgeted.) If desired, individual subaccounts can also be budgeted.
When an expenditure is charged to an unbudgeted subaccount, funds are drawn
from the appropriate pool to cover the expense.
Pool |
Range |
|
2000 |
2100/8599 & |
(Nonpersonnel costs) |
|
9901/9921 |
(Unallowable costs) |
|
5
|
Budget for the account is placed in up to six of the pools indicated
below. (Personnel costs must be line-item budgeted.) If desired, individual
subaccounts can also be budgeted. When an expenditure is charged to an
unbudgeted subaccount, funds are drawn from the appropriate pool to cover
the expense.
Pool |
Range |
|
2001 |
2100/4999 |
(Services) |
5000 |
5100/5999 |
(Supplies) |
6000 |
6100/6999 |
(Equipment) |
7000 |
7100/7599 |
(Travel) |
7600 |
7700/8599 |
(Other general) |
9900 |
9901/9921 |
(Unallowable costs) |
|
8
|
Budget for the account is placed in the pool indicated below. If desired,
individual accounts can also be budgeted. When an expenditure is charged
to an unbudgeted subaccount, budget is drawn from the designated pool to
cover the expense. This code is only allowed in Ledger
8 (Plant Funds) and Ledger 9 (Funds
Held for Others).
Pool |
Range |
|
2000 |
2100/8899 |
(Nonpersonnel costs) |
|
9
|
No ABR. Budget is entered at the individual subaccount level, and an
expenditure will cause an overdraft if it is in excess of the balance available. |
0
|
(Default) The pool categories are not used, and budget is entered at
the individual subaccount level. If budget is entered at the eight-digit
level (1200, 1300, 1400, etc.), expenditures at the user-defined nine-
and ten-digit levels will draw against the eight-digit level. For example,
expenditures at 1210, 1211, 1299, etc., will draw against 1200 if those
individual subaccounts are not budgeted. |
The following sequence indicates how an ABR Code is used:
A transaction enters FAS to charge 4–43521–5523:
4–43521–5523 |
If budget is here: Stop.
If no budget, go to eight-digit account number level. |
4–43521–5500 |
If budget is here: Stop.
If no budget, check ABR Code. |
ABR Code |
Follow ABR Code instructions. |
In other words, when a transaction charging 4–43521–5523 enters
the account, FAS first looks for budget at subaccount 5523, and, if it
finds none, it looks at 5500, its eight-digit level (4–43521–5500). If
it finds budget there, it stops and draws down funds to 5523 to cover the
expenditure. However, if FAS finds no budget at 5500, it then checks the
ABR Code to determine where to go next. An ABR 0 code causes the process
to stop at the eight-digit level even if there is no budget there. An ABR
1 code draws from the budget pool for all subaccounts; an ABR 2 code draws
from the budget pool for all nonpersonnel subaccounts; an ABR 3 code draws
from the budget pools for each specific expenditure category; an ABR 4
code draws from the budget pool for all nonpersonnel expenditure subaccounts;
an ABR 5 code draws from the budget pools (excluding personnel costs) for
each nonpersonnel expenditure category; an ABR 8 code draws from the budget
pool for nonpersonnel expenditure subaccounts and is only available for
use in Ledgers 8 and 9; an ABR 9 code goes back to 5523 since this account
is using strict line-item budgeting. The ABR code is established when the
account is created, and it is suggested, that it only be changed at the
end of each fiscal or project year.
As indicated, budgeting a subaccount stops the ABR search. The ABR search
can also be stopped by submitting an entry code
12 transaction. It might be useful to stop ABR in this fashion for
a particular subaccount if that type of expenditure is not allowed in the
account or if the subaccount is not allowed to participate in the pool.
Entry code 12 will allow the expenditures to charge the subaccount, but
an overdraft will be shown at that point.
Credits to the account simply reverse the ABR expenditure process: the
credit will return budget to the subaccount, to the eight-digit level,
or to the pool depending upon the factors outlined above.
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