GAO Glossary of Terms and Definitions (September 2005)

Administrative Division or Subdivision of Funds

Any apportionment or other distribution of an appropriation or fund made pursuant to the Antideficiency Act (31 U.S.C. §§ 1511–1519). The appropriation may be divided or subdivided administratively within the limits of the apportionment (31 U.S.C. § 1513(d)). The expenditure or obligation of the divided or subdivided appropriation or fund may not exceed the apportionment (31 U.S.C. § 1517(a)). (See also Antideficiency Act; Antideficiency Act Violation; Apportionment; Limitation.)

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