Administrative Division or Subdivision of Funds


The administrative division or subdivision of funds is part of the method by which the Antideficiency Act is observed. This Act prohibits incurring any obligation or making any expenditure in excess of an apportionment or reapportionment or in excess of other subdivisions established pursuant to sections 1513 and 1514 of title 31 of the United States Code (31 U.S.C. § 1517). 

The phrase refers to any distribution of an appropriation or fund, such as an apportionment, allotment, or allowance. 

GAO Glossary of Terms and Definition (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 ActAntideficiency Act ViolationApportionmentLimitation.)


Activities Reports


Advance Appropriations