Effectiveness of the Federal Apportionment Process and Implications for Budget Execution

During a study of the effectiveness of the apportionment process, GAO interviewed budget officials of the Office of Management and Budget (OMB). The Antideficiency Act controls the apportionment process, and the following objectives of the Act were addressed: (1) the effective control over the use of appropriations so as to prevent the incurring of obligations at a rate which would lead to deficiency, or supplemental, appropriations; and (2) the most effective and economical use of budgetary resources. To help accomplish these objectives, reserves may be established by the apportioning officer. The funds may be reserved for contingencies and to show program savings resulting from changes in scope or greater operating efficiency.