An apportionment is an Office of Management and Budget-approved plan to use budgetary resources (;).[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 andexpenditures (disbursements) that exceed an apportionment are a violation of, and are subject to reportingunder, the Antideficiency Act.[1] .
The desired goal of the apportionment process is the promotion of economy and efficiency in the use of appropriations.[2]