FAS Gargoyle
 
FAS User's Manual
Table of Contents
 

 

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 
10001999 
Services 
2001 
21004999 
Supplies 
5000 
51005999 
Equipment 
6000 
61006999 
Travel 
7000 
71007599 
Other general costs 
7600 
77008299 
Student aid 
8300 
83108379 
Unallowable Costs 
9900 
99019921 
  
Two additional budget pools are available to cover large ranges of subaccounts: 
 
Entire account 
0990 
10008599 
Nonpersonnel costs 
2000 
21008599 
  
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
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 4435215523: 
 
4435215523  If budget is here: Stop. 
If no budget, go to eight-digit account number level. 
4435215500  If budget is here: Stop. 
If no budget, check ABR Code. 
ABR Code  Follow ABR Code instructions. 
 
In other words, when a transaction charging 4435215523 enters the account, FAS first looks for budget at subaccount 5523, and, if it finds none, it looks at 5500, its eight-digit level (4435215500). 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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