GAO Glossary of Terms and Definitions (September 2005)
As provided for in the Antideficiency Act (31 U.S.C. § 1515) an apportionment by the Office of Management and Budget (OMB) indicating the need for supplemental budget authority to permit payment of pay increases to civilian and military employees and military retirees as required by law. In addition, the head of an executive branch agency may request a deficiency apportionment if (1) a new law is enacted requiring unanticipated expenditures beyond administrative control or (2) an emergency arises involving the safety of human life or the protection of property.
Approval for requests for such an apportionment does not authorize agencies to exceed available resources within an account. (See also Antideficiency Act; Apportionment; Deficiency Appropriation; Supplemental Appropriation.)
Deferral of Budget Authority