The Office of Management and Budget (OMB) makes apportionments. These divide appropriated funds into quarterly or program-specific portions to prevent premature spending.
Agencies then make allotments, which further subdivide apportioned funds internally by responsibility centers or programs.
Relevant References:
OMB Circular A-11 – Section 120: Apportionments
Treasury Financial Manual – Fund Control
GAO Red Book – Budget Execution Terminology
Answer: B. apportionments are made by OMB, agencies make allotments
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