Apportionment is one of the main “speed limits” in federal budget execution. Even if Congress provided the money, your agency can only obligate up to the amounts OMB has apportioned for a given time period, program, or purpose.
Plain-English Definition
Apportionment is OMB giving your agency permission to obligate up to specific amounts, often by quarter or by program.
Think of it like this: Congress provides the money, but OMB controls the pacing so you don’t spend the whole year’s authority in the first few months.
Official Definition
According to the GAO's Federal Budget Glossary, an Apportionment is defined as:
“The action by which the Office of Management and Budget (OMB) distributes amounts available for obligation, including budgetary reserves established pursuant
to law, in an appropriation or fund account. An apportionment divides amounts
available for obligation by specific time periods (usually quarters), activities, projects, objects, or a combination thereof. The amounts so apportioned limit the amount of obligations that may be incurred. An apportionment may be further subdivided by an agency into allotments, suballotments, and allocations. In apportioning any account, some funds may be reserved to provide for contingencies or to effect savings made possible pursuant to the Antideficiency Act”
Account Title: Apportionments Account Number: 451000 Normal Balance: Credit Definition: This account is used to record the amounts apportioned by Office of Management and Budget that are available for allotment in a current or subsequent period.
Account Title: Apportionments - Anticipated Resources - Programs Subject to Apportionment Account Number: 459000 Normal Balance: Credit Definition: This account is used to record anticipated amounts apportioned for the current or subsequent periods, for programs subject to apportionment. These amounts are unavailable for obligation.
What This Means in Practice
Apportionment shows up as a practical “stop sign” in day-to-day budget execution:
It sets obligation limits. You can’t legally obligate more than what’s been apportioned for that period/category.
It drives timing. Even if the full-year appropriation exists, your team may only have Q1 authority available right now.
It feeds agency-level controls. Most agencies push apportionments down into allotments (and sometimes suballotments) as the internal funds-control mechanism.
Simple Example
Scenario: Your agency gets a $100M annual appropriation.
OMB might apportion it like this:
Q1: $25M
Q2: $25M
Q3: $25M
Q4: $25M
Even though the full $100M exists, your contracting office may only be allowed to obligate up to $25M in Q1.
If you want to find an SF-132 (Apportionment and Reapportionment Schedule), the most straightforward place is OMB’s public apportionment website, which posts apportionment documents to meet the public-posting requirement.
See REAL SF 132 below
Common Mistakes or Confusion
Appropriation vs. Apportionment vs. Allotment vs. Obligation
Appropriation (Budget Authority) is the legal permission granted by that law, allowing agencies to incur obligations and make payments from the Treasury for specific purposes.
Apportionment: OMB’s distribution/limit—often by quarter or category.
Allotment: your agency’s internal distribution of the apportioned amount (control point for offices/programs).
Obligation: the legal commitment (contract/grant/order) that creates a liability to pay now or later.
If you only remember one thing: Appropriation is “money exists.” Apportionment is “how much you’re allowed to obligate right now.”
Where You’ll See This Term Used
You'll most commonly see appropriations in budget authority documents such as the SF-132 (Apportionment Schedule), SF-133 (Report on Budget Execution and Budgetary Resources), and the SBR (Statement of Budgetary Resources). You may also see the term discussed in budget execution guidance (for example, OMB A-11) in the context of funds control.
