Apportionment

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  • A plan, approved by the Office of Management and Budget, to spend allocated resources from a specific fund. The purpose of apportionment is to ensure that agencies spend their funds within imposed limits so as to avoid deficient or supplemental appropriations. Once the budget has been approved, since most likely an agency did not receive all requested funding, the apportionment process serves as a mechanism to manage spending. In the execution phase of the budget process, line agencies submit their budget plan to the Office of Management and Budget explaining how apportioned funds will be used. For more information, see Lee, Johnson, and Joyce (2008).

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