An apportionment is an Office of Management and Budget-approved plan to use budgetary resources (31 U.S.C.
[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][2] The desired goal of the apportionment process is the promotion of economy and efficiency in the use of appropriations.
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