Advanced Appropriations Law Course
IDFINC9100

Module 1: Appropriations Law Review

• Overview of key legal sources: Constitution, Authorization and Appropriations Acts, GAO decisions.
• Distinction between fiduciary and pecuniary responsibilities.
• Understanding the congressional “Power of the Purse.”
• Principles such as Specific vs. General Rule and Reprogramming vs. Transfers.
• Case law and administrative discretion in appropriations.

Module 2: Purpose

• Application of 31 U.S.C. 1301 and the Necessary Expense Doctrine.
• Specific rules regarding food, gifts, clothing, and travel.
• Evaluation of purpose-related expenditures and proper classification.
• Multiple case studies analyzing conference expenditures and violations.
• Hands-on classification exercise: legal, wasteful, improper, ADA violations.

Module 3: Government Charge Cards

• OMB Circular A-123 guidelines and GAO implications.
• Proper and improper use of government purchase cards.
• Certifying officer liability and good faith exceptions.
• Case analysis: food expenditures, fraud, personal purchases, pandemic supplies.

Module 4: Time

• Bona Fide Needs Rule and appropriation life cycles (unexpired, expired, canceled).
• Service contract rules: severable vs. non-severable.
• Interagency agreements and use of Economy Act orders.
• Case studies covering invoices, ratifications, contract modifications, leases.

Module 5: Amount

• Understanding the Antideficiency Act and miscellaneous receipts statute.
• Identifying and reporting ADA violations.
• Evaluating amount-based misuse through real-world case scenarios.
• Topics include insurance, employment, lease obligations, and unauthorized contracts.

Module 6: Inbox Exercise

• Scenario-based application of purpose, time, and amount principles.
• Participants evaluate appropriateness and legality of financial actions.
• Scenarios include: Combined Federal Campaign costs, escrow accounts, smartphone use, ADA infractions.