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.