Management Support Occupations Division, Office of Washington Training and Development Services, Washington Area Service Center, US Office of Personnel Management - Business & Economics
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Apportionment and Reapportionment
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Accounts payable Accrued expenditures action activities adjustments administrative agency's annual anticipated Applied costs apportionment and reapportionment apportionment request appropriation accounts appropriation act appropriation or fund available for obligation Average number budget authority budget execution chapter COMMAND Financial Plan committee Congress Congressional continuing resolution contract Cost Center credited deferral of budget determine which reprogrammings directions promulgated Dual Agency earned enacted Enter the amount entry equipment estimates expired accounts Federal financial plan fund accounts fund control Government impoundment resolution involved June 30 legislation March 31 ment Method of approval mings considered multiple-year no-year number of reprogram obligations incurred October officer or employee OMB Circular A-34 operations outlays payment President proposed deferral pursuant reappropriation received reimbursements reprogrammings require Congres rescission bill revolving funds schedule Senate sional approval special message specific supplemental appropriation tions transactions transfers transmitted Treasury trust funds Typical Agency Undelivered orders unobligated balance