Title 31 › SUBTITLE II — THE BUDGET PROCESS › CHAPTER 15 — APPROPRIATION ACCOUNTING › SUBCHAPTER II — APPORTIONMENT › § 1512
Agencies must split up (apportion) money so they do not spend it so fast that they would need extra or emergency funds during the period. Money that must be used by a set time is divided to avoid overspending. Money without a fixed end date or money used for contracts before funds are approved is apportioned to get the most effective and economical use. Apportionments can be changed (reapportioned). The official in charge of apportionments decides how to divide the money, usually by time periods, by activities/functions/projects, or by a mix of both. Amounts are generally available on a cumulative basis unless that official says otherwise. Reserves can be set only for emergencies, for savings from efficiency or changed needs, or when law allows. Reserves can be adjusted and, if not needed, the official must recommend cancelling them. Reserves must be reported to Congress under the Impoundment Control Act of 1974. Apportionments must be reviewed at least 4 times a year.
Full Legal Text
Money and Finance, Source: USLM XML via OLRC
Legislative History
Reference
Citation
31 U.S.C. § 1512
Title 31, Money and Finance
Last Updated
Aug 21, 2026
Release point: 119-102