FINANCIAL MANAGEMENT POLICY MANUAL

under an appropriation, contract authorization, other statutory authorizations,
or a combination thereof, pursuant to 31 U.S. Code 1512." The law provides
that appropriations or funds shall be apportioned so as to prevent obligation or
expenditure of an account in a manner that would require a deficiency or
supplemental appropriation and so as to achieve the most effective and
economical use of the amounts made available. It also authorizes, in
connection with the apportionment of any appropriation, the establishment of
reserves to provide for contingencies or to effect savings whenever possible.
It prohibits any apportionment or reapportionment which would indicate a
necessity for a deficiency or supplemental estimate except as requirements
arise from laws enacted by Congress subsequent to the original budget request
or from emergencies involving the safety of human life, protection of
property, or certain other unusual circumstances. In such instances, a detailed
report of the facts of the case must be submitted to Congress. Under some
circumstances, the Office of Management and Budget exempts certain
appropriations from apportionment relying on other financial controls in lieu
thereof. Office of Management and Budget Circular No. A-11, Part 4, issued
pursuant to 31 U.S. Code 1512, prescribes the forms and procedures for the
required apportionment and reporting there under.
073101 APPROVAL PROCEDURE
l. TIMING
a. Formal Submission.
The Under Secretary of Defense (Comptroller) (USD (C)) requires the
submission of an Apportionment and Reapportionment Schedule (DD
Form 1105). USD (C) prescribes the specific timing of submission
requirements as imposed by the Office of Management and Budget in
compliance with the Congressional Budget and Impoundment Control
Act (P.L. 94-344).
b. Prior Review.
USD (C) requires the submission of proposed operating budgets and
financial plans for review by his staff in anticipation of the formal
submission of an apportionment request based on the enacted
appropriation. This review provides an opportunity for a reassessment
of budgetary requirements for the fiscal year which will begin on 1
October. The whole process begins several months prior to 1 October
when the headquarters components (offices, bureaus, commands, or
Headquarters, U.S. Marine Corps) direct shore activities and other
command echelons to prepare operating budgets.
2. SUBMISSION REQUIREMENTS.
Development of operating budgets and apportionment data is undertaken
by the offices designated as responsible offices and/or administering
offices for the various appropriations as well as by their component
Financial Management Policy
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