Public Law 117–103 requires the Office of Management and Budget (OMB) to implement an automated system to publicly release each document apportioning an appropriation. It also requires each apportionment to include a written explanation by the official approving each such apportionment stating the rationale for any footnotes for apportioned amounts.

Per section 120 of OMB Circular A–11, apportionment footnotes are divided into two basic groups:

• “A” Footnotes for Apportioned Amounts. These footnotes are associated with one or more lines in the Application of Budgetary Resources section (the bottom section of the apportionment, OMB action column), have legal effect, and are subject to the Antideficiency Act.
• “B” Footnotes for Budgetary Resources. These footnotes are associated with one or more lines in the Budgetary Resources section (the top section of the apportionment), are informational only, have no legal effect, and are not subject to the Antideficiency Act.

The apportionment documents on this website only include rationales for each of the A footnotes, since B footnotes are for informational purposes only.

For additional information on apportionments and apportionment footnotes, see section 120 of OMB Circular No. A–11.