Automatic Budget Reallocation ABR Rules

Automatic Budget Reallocation (ABR) is the method by which the Financial Records Systems (FRS) automatically transfers budget dollars from dollar transaction against the subcode if that 10-digit account has any of the following ABR rules. Budget pool subcodes should not be used to charge expenditures.


ABR RULE 0: No budget reallocation. The account is budgeted at the line-item (specific subcode) level.

ABR RULE 1: Pools the expenditure budget amounts at the subcode level. Used primarily for accounts administered by the Grants and Contracts Office.

  • Pool 1000 Range 1001 – 1999
  • Pool 2000 Range 2001 – 2999
  • Pool 3000 Range 3001 – 3999
  • Pool 4000 Range 4001 – 4999
  • Pool 5000 Range 5001 – 5999
  • Pool 8000 Range 8001 – 8999
  • Pool 9000 Range 9001 – 9399
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