Title 31, Money and FinanceRelease 119-102

§1512 Apportionment and Reserves

Title 31 › SUBTITLE II — THE BUDGET PROCESS › CHAPTER 15 — APPROPRIATION ACCOUNTING › SUBCHAPTER II — APPORTIONMENT › § 1512

Last updated Aug 21, 2026|Official source

Summary

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

Title 31, §1512

Money and Finance, Source: USLM XML via OLRC

(a)Except as provided in this subchapter, an appropriation available for obligation for a definite period shall be apportioned to prevent obligation or expenditure at a rate that would indicate a necessity for a deficiency or supplemental appropriation for the period. An appropriation for an indefinite period and authority to make obligations by contract before appropriations shall be apportioned to achieve the most effective and economical use. An apportionment may be reapportioned under this section.
(b)(1)An appropriation subject to apportionment is apportioned by—
(A)months, calendar quarters, operating seasons, or other time periods;
(B)activities, functions, projects, or objects; or
(C)a combination of the ways referred to in clauses (A) and (B) of this paragraph.
(2)The official designated in section 1513 of this title to make apportionments shall apportion an appropriation under paragraph (1) of this subsection as the official considers appropriate. Except as specified by the official, an amount apportioned is available for obligation under the terms of the appropriation on a cumulative basis unless reapportioned.
(c)(1)In apportioning or reapportioning an appropriation, a reserve may be established only—
(A)to provide for contingencies;
(B)to achieve savings made possible by or through changes in requirements or greater efficiency of operations; or
(C)as specifically provided by law.
(2)A reserve established under this subsection may be changed as necessary to carry out the scope and objectives of the appropriation concerned. When an official designated in section 1513 of this title to make apportionments decides that an amount reserved will not be required to carry out the objectives and scope of the appropriation concerned, the official shall recommend the rescission of the amount in the way provided in chapter 11 of this title for appropriation requests. Reserves established under this section shall be reported to Congress as provided in the Impoundment Control Act of 1974 (2 U.S.C. 681 et seq.).
(d)An apportionment or a reapportionment shall be reviewed at least 4 times a year by the official designated in section 1513 of this title to make apportionments.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (U.S. Code)Source (Statutes at Large) 1512(a)31:665(c)(1)(1st sentence), (4)(words after 1st comma).R.S. § 3679(c)(1)(1st sentence), (3), (4); Mar. 3, 1905, ch. 1484, § 4(1st par.), 33 Stat. 1257; Feb. 27, 1906, ch. 510, § 3, 34 Stat. 48; restated Sept. 6, 1950, ch. 896, § 1211, 64 Stat. 765, 766. 1512(b)31:665(c)(3). 1512(c)31:665(c)(2).R.S. § 3679(c)(2); Mar. 3, 1905, ch. 1484, § 4(1st par.), 33 Stat. 1257; Feb. 27, 1906, ch. 510, § 3, 34 Stat. 48; Sept. 6, 1950, ch. 896, § 1211, 64 Stat. 765; restated July 12, 1974, Pub. L. 93–344, § 1002, 88 Stat. 332. 1512(d)31:665(c)(4)(words before 1st comma). In subsection (a), the word “appropriation” is substituted for “appropriations or funds” because of the definition of “appropriation” in section 1511 of the revised title. The words “at a rate” are substituted for “in a manner” for clarity. The words “indefinite period” are substituted for “not limited to a definite period of time” for consistency in the revised title. The words “An apportionment may be reapportioned under this section” are substituted for 31:665(c)(4)(words after 1st comma) to eliminate unnecessary words. In subsection (b)(1), before clause (A), the word “apportioned” is substituted for “distributed” for consistency in the revised section. In subsections (b)(2) and (d), the word “official” is substituted for “officer” for consistency in the revised title. In subsection (c)(1)(C), the words “by law” are substituted for “by particular appropriation Acts or other laws” to eliminate unnecessary words. In subsection (c)(2), the words “appropriation requests” are substituted for “estimates of appropriations” for consistency with chapter 11 of the revised title.

Editorial Notes

References in Text

The Impoundment Control Act of 1974, referred to in subsec. (c)(2), is parts A and B of title X of Pub. L. 93–344, July 12, 1974, 88 Stat. 332, which is classified principally to subchapters I (§ 681) and II (§ 682 et seq.) of chapter 17B of Title 2, The Congress. For complete classification of this Act to the Code, see

Short Title

note set out under section 681 of Title 2 and Tables.

Statutory Notes and Related Subsidiaries

Apportionment of Funds Appropriated to District of Columbia Government Pub. L. 100–202, § 101(c) [title I, § 135], Dec. 22, 1987, 101 Stat. 1329–90, 1329–102, provided that: “Federal funds hereafter appropriated to the District of Columbia government shall not be subject to apportionment except to the extent specifically provided by statute.”

Reference

Citations & Metadata

Citation

31 U.S.C. § 1512

Title 31, Money and Finance

Last Updated

Aug 21, 2026

Release point: 119-102