Automatic Budget Reallocation

Automatic Budget Reallocation (ABR) is the method by which the Financial Records Systems (FRS) automatically transfers budget dollars from a budget pool to a particular10-digit account that needs the dollars, provided that the dollars will be spent or encumbered immediately. The following are the ABR rules used by UConn. Budget pool subcodes should not be used to charge expenditures. Budget pools may be any subcode that is evenly divisible by 1000. So such subcodes as 1000, 2000, 3000, 4000, etc. could be considered budget pools depending on the ABR rule. For more information on the budget process please see the reference section on budgeting.

ABR FLAG

* Description
The ABR Flag identifies the rule used for automatic budget reallocation (ABR) for an account. It may also indicate that the account does not participate in ABR. ABR allows the system to automatically transfer budget dollars from predefined budget pools to subcodes. Each rule defines a range of subcodes and the pool from which these subcodes draw budget dollars. For example, the ABR rule of 1 for UConn has 7 budget pools each covering the expense needs of specified subcode ranges (see ABR 1 below).

When you create the 10-digit account number, the system copies the ABR Flag value from the 6-digit account to the record for the 10-digit account.

NOTE: Personal Service Agreements are coded to countractual subcodes 2230/2240 and NOT to Personal Services or the Salary and Wage Budget Pool 1000. Salary 1nnn are salary and wages for University employees only.

ABR RULE 0:
No budget reallocation. The account is budgeted at the line-item (specific subcode) level. In other words, each subcode has its own budget and does not draw budget dollars from a pool.

ABR RULE 1:
Pools personal services and related fringe benefits together in one pool and other expenditure budgets at the major subcode level. Used primarily for accounts administered by the Office for Sponsored Programs.

ABR RULE 2:
Pools the total expenditure budget amount in the subcode 1000. Used primarily for accounts administered by the Office for Sponsored Programs.
-Pool 1000 Range 1001 -- 9399

ABR RULE 3:
Pools the personal services and related fringe benefits together in the 1000 pool and all other subcodes in pool 2000. Other personal services, grad assistants (1150), student (1040) and temporary labor (1030) are line item budgeted. (Other personal services are longevity, shift differential, holiday pay, accrued sick and vacation leave as well as 1% AAUP buy back.). Used primarily for accounts in ledger 2 and ledger 4 self-supporting accounts.

ABR RULE 4:
Similar to Rule 1 with the exception of combining contractual and commodities into one pool, 2000. Used primarily for accounts administered by the Office for Sponsored Programs.

ABR RULE 5:
Differs from rule 3 in that this rule pools library equipment budget in subcode 9060. This rule is exclusively FOR LIBRARY ACCOUNTS ONLY. Other personal services, grad assistants (1150), student (1040) and temporary labor (1030) are line item budgeted. (Other personal services are longevity, shift differential, holiday pay, accrued sick and vacation leave as well as 1% AAUP buy back.)

ABR RULE 6:
Pools equipment expenditure budget amounts ONLY IN SUBCODE 8000. This rule is used primarily for BOND FUNDS.

-Pool 8000 Range 8001 -- 9399

ABR RULE 7:
Pools personal services and related fringe benefits together in the 1000 pool, contractuals in pool 2000, commodities in 3000 and equipment in 9000. Other personal services, grad assistants (1150), student (1040) and temporary labor (1030) are line item budgeted. (Other personal services are longevity, shift differential, holiday pay, accrued sick and vacation leave as well as 1% AAUP buy back.)

ABR RULE 8:
Pools equipment expenditure budget amounts ONLY IN SUBCODE 9000. This rule is used primarily for CAPITAL EQUIPMENT ACCOUNTS.
-Pool 9000 Range 9001 -- 9399

ABR RULE 9:
Pools all expenditures with the exception of personal services. Usually used for internal construction and task labor accounts.
-Pool 2000 Range 2001 -- 9399