An apportionment is an Office of Management and Budget-approved plan to use budgetary resources (31 U.S.C. §§ 1513–b; Executive Order 11541).[1] It typically limits the obligations the federal government may incur for specified time periods, programs, activities, projects, objects, etc.[1] An apportionment is legally binding, and obligations and expenditures (disbursements) that exceed an apportionment are a violation of, and are subject to reporting under, the Antideficiency Act.[1]31 U.S.C. §§ 1517–A.
The desired goal of the apportionment process is the promotion of economy and efficiency in the use of appropriations.[2]
References[edit]
- ^ a b c OMB Circular No. A–11 (2017) section 120 (PDF). Washington, D.C.: Office of Management and Budget. 2017. p. 4. Retrieved 15 November 2019.
This article incorporates public domain material from this U.S government document.
- ^ Principles of Federal Appropriations Law, Second Edition, Vol 1. Government Accountability Office. 1991. p. 6-79. ISBN 978-1-4289-4630-9. Retrieved 15 November 2019. This article incorporates public domain material from this U.S government document.