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Specific domain used to identify OMB distribution of budgetary resources, using Standard Form 132, Apportionment and Re-apportionment Schedule, to distribute budget or obligational authority by calendar quarter (category A) or by other specified time periods, or programs, activities, projects, or combinations thereof (category B) or not subject to apportionment (category C). The apportionment distribution represents that portion of the appropriation authorized for the obligation and expenditure of funds. http://www.fms.treas.gov/ussgl/current.html. Treasury Financial Manual, Supplement No. S2 'US Government Standard General Ledger', Part II 'Fiscal Year 2007 Reporting', Section IV, Page IV 33, June 2006. |