Which term describes funds that are unallotted after apportionment?

Which term describes funds that are unallotted after apportionment?

• A. Allotments
• B. Unallotted arisings
• C. Unallotted apportionments
• D. Budget authority

Answer: (C)

In budget accounting, funds that have been set aside in an apportionment but have not yet been assigned to individual programs or units are described as unallotted apportionments. This term specifically captures the status of money within the apportionment that hasn’t moved down to an allotment to a subordinate activity yet. It differentiates from allotments, which is the act of distributing funds to specific units, and from budget authority, which is the overall legal permission to incur obligations. The phrase unallotted arisings isn’t the standard terminology in this context, so it wouldn’t correctly describe the funds’ status after apportionment.

In budget accounting, funds that have been set aside in an apportionment but have not yet been assigned to individual programs or units are described as unallotted apportionments. This term specifically captures the status of money within the apportionment that hasn’t moved down to an allotment to a subordinate activity yet. It differentiates from allotments, which is the act of distributing funds to specific units, and from budget authority, which is the overall legal permission to incur obligations. The phrase unallotted arisings isn’t the standard terminology in this context, so it wouldn’t correctly describe the funds’ status after apportionment.