An apportionment is an Office of Management and Budget-approved plan to use budgetary resources (31 U.S.C. §§ 1513–b; Executive Order 11541). It typically limits the obligations the federal government may incur for specified time periods, programs, activities, projects, objects, etc. An apportionment is legally binding, and obligations andexpenditures (disbursements) that exceed an apportionment are a violation of, and are subject to reportingunder, the Antideficiency Act.31 U.S.C. §§ 1517–A.
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