Action: OMB, departments, and agencies will minimize budget restrictions
such as apportionments and allotments. Congress typically divides
its appropriations into more than 1,000 accounts. Committee reports specify
thousands of other restrictions on using money. OMB apportions each account
by quarter or year, and sometimes divides it in to sub-accounts by line-item
or object class-all to control over-spending. Departmental budget offices
further divide the money into allotments.