scope:

General

This Chapter provides information on the apportionment process, and the first level of funds distribution from the Office of the Under Secretary of Defense (Comptroller), Program Budget (OUSD(C)/PB) to the Military Services and Defense Agencies. It includes guidance for the preparation and submission of the Apportionment and Reapportionment Schedule (Standard Form (SF) 132) required by Office of Management and Budget (OMB) Circular No. A-11. Refer to OMB Circular No. A-11 (Part 4, sections 120, 121, 123, and Appendix F) and the OMB Internet Apportionment System User Guide for any additional information not otherwise addressed in this chapter.