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AUTOMATIC BUDGET REALLOCATION

Accounting Services Section (ACT)

POLICY 8

Effective Date: 01/01/1999

Last Modified Date: 07/17/2009


General

Automatic Budget Reallocation (ABR) is a feature of the Financial Records System wherein budgets are recorded at a control (or pool) level and automatically reallocated to the detail level as encumbrances or expenditures are made. Conversely, if credit encumbrances or credit expenditures occur, budget is reallocated back to the pool level. This procedure results in budget being equal to obligations at the detail level.

Pool Levels

Different types of funds have different pool levels. The levels are assigned by the accounting office controlling those funds. There are at present ten different possible ABR pooling methods in FRS. Budgets maybe entered at a pool level for a group of University objects or at the detail subcode (object) level. FRS on-line screen 047 provides a list of pool levels for defined methods and related group objects. Subcodes not included within a pool will be budgeted at the detail level.

Methods

Method 0

The ABR pool levels are at the UNC-Chapel Hill or detail subcode level. This method is line item budgeting.

Method 1

This method is utilized primarily for State Funds. The ABR pool levels are at the budget control levels established for State Funds. Those levels are listed in FPB Appendix 1.

Method 2

This method is utilized primarily for Sponsored Research. The ABR pool levels are as follows:

ABR Pool Subcode Subcode Range Drawing from Pool
1001 1112-1561
1800 181l-1892
1920 1921-1922
2000 2111-2924 (excludes 2511)
3100 3111-3129
3130 3131-3139
3200 3211-3222 (excludes 3221)
4200 4211-4316
4400 4411-4413
5001 5111-5519
6751 6571,6578,6579
6901 6901-6902

The subcodes (objects) may be separately budgeted as necessary.

Method 3

This method is used for certain trust funds. The ABR pool levels are as follows:

ABR Pool Subcode Subcode Range Drawing from Pool
1110 1112, 1114, 1117, 1118, 1121,
1131-1134
1230 1231-1234
1400 1411-1473
1500 1531, 1541, 1591-1595
1800 1801, 1802-1809, 1812, 1813, 1822, 1831-1839, 1861, 1872-1876, 1892
1900 1911-1979, 1981-1989, 1991-1999
1980 1981-1989
2000 2111-2611, 2721-2724, 2911-2913, 2919, 2921-2924
2700 2711-2718, 2725, 2731-2739
3100 3111-3139, 3141-3144 3155
3200 3211-3294
3300 3311-3322
3500 3511-3519, 3521-3525
3711 3711-3717
3900 3901-3925, 3927, 3929, 3931-3934, 3952, 3953, 3984, 3991
4000 4111-4521, 4911-4916
5000 5111-5112, 5191, 5192, 5211-5214, 5291, 5292, 5311-5316, 5391-5396, 5411-5415, 5491-5495, 5511-5517, 5519, 5591-5596, 5599
6570 6571-6579
8100 8145, 8156-8159, 8163
8400 8401-8421, 8433-8474

The subcodes (objects) may be separately budgeted as necessary.

Method 4

This method is used for certain trust funds and contract and grant funds. ABR pool levels are as follows:

ABR Pool Subcode Subcode Range Drawing from Pool
1000 1112-8496, 8511, 8700-8985

The subcodes (objects) may be separately budgeted as necessary.

Methods 5-9

These methods are reserved for use by the accounting offices in establishing ABR levels unique to a particular account or group of accounts.

Users having funds with ABR methods 5-9 should contact the appropriate accounting office for specific information regarding the pool levels.

Method 6

This method should be used for professorships, e.g., Kenan Professorships.

ABR Pool Subcode Subcode Range Drawing from Pool
1100 1112-1118
1300 1311-1318
1400 1411-1473
1800 1801-1892
2005 1531, 1592, 1911-1999, 2111-5599, 6577, 8511

Utilizing Information

In utilizing the FBM090/91 reports, remember the following information regarding ABR:


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