What is the purpose of apportionment in governmental budgeting?

The purpose of apportionment in governmental budgeting is to disburse budget authority to an agency or program. This process ensures that the allocated budget is made available for specific periods, allowing for controlled spending within a fiscal year. By apportioning budget authority, the government can manage its resources effectively, ensuring that funding aligns with legislative approval and meets the priorities set in the budget. This helps to monitor expenditures and maintain transparency and accountability within governmental financial management.

Apportionment is a critical step in implementing a budget, as it essentially breaks down the total budget into smaller, manageable amounts that can be released for use over time, facilitating orderly and planned expenditures. This structured approach aids in preventing overspending and aligns spending with the planned fiscal strategy.