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]