Certified Government Financial Manager (CGFM) Practice Exam 2026 – Your All-in-One Guide to Exam Success!

The primary function of budget apportionment made by the Office of Management and Budget (OMB) to departments is to ensure that funds are available for the entire year. This process involves dividing the total budget appropriated to a department into smaller, more manageable portions that can be released over specific periods, typically aligning with fiscal needs throughout the year.

By committing a portion of funds for particular time frames, the OMB helps to prevent departments from overspending or exhausting their funds too early. This promotes fiscal responsibility and enables departments to plan their expenditures judiciously, ensuring that resources remain available for ongoing operations and obligations throughout the fiscal year.

Other options do not align with the primary goal of budget apportionment. The elimination of financial forecasting is not relevant, as forecasting remains a vital part of budget management. Similarly, while managing revenue generation is important for overall financial health, it is not the focus of budget apportionment itself. Finally, while redistributing budgets across multiple years may be a strategy used in budget management, the primary intention of apportionment is centered on the availability of funds within the current fiscal year.