Description:
In this comprehensive course, you will learn how to correctly interpret and apply federal appropriations law to the use of appropriated funds. You will gain a solid foundation in federal government appropriations law using the Government Accountability Office (GAO) Principles of Federal Appropriations Law (Red Book), Chapters 1 through 9 as the text. At the completion of the course, you will be able to determine the availability of appropriations as to purpose, time and amount and to avoid Antideficiency Act errors. The course also explores the relationship of agency budgets to appropriations, and the propriety, timing, and legality of certain types of expenditures. Working in teams, you will gain practical experience by completing case studies that are based on actual Comptroller General Decisions.
This course is part of the Master Certificate in Federal Financial Management (MCFFM).
Who Should Attend?
Anyone who deals with appropriations in the Federal Government, including budget analysts, accountants, auditors, contracting officers, purchase card holders and approving managers, certifying officers, program managers, and attorneys, and others who make decisions or provide advice based on an understanding of GAO's Principles of Federal Appropriations Law (Red Book).
Tuition:
2024 classes:
$1,399
2025 classes:
$1,399
Credits:
32.0 CPE's
Class Type:
This course is currently being offered in the following training modalities:
- Online
- Virtual Instructor-Led (FINC7100A)
- Class Length: This class is listed as a 4 day course.
- Virtual Instructor-Led (FINC7100A)
- In-Person Classroom
- Federal Appropriations Law - FINC7100D
- Class Length: This class is listed as a 4 day course.
- For in-person training sessions, participants are required to download the course materials to a personal device (e.g., laptop or tablet) and bring their device to class for use during classroom instruction.
- Federal Appropriations Law - FINC7100D
- Hybrid
Learning Outcomes:
- Authoritatively provide guidance to decision makers on the legality of proposed actions
- Assess propriety of administrative decisions
- Apply Comptroller General Decisions to organizational activities
- Support your agency in the legal use of annual, multi-year and no-year appropriations
- Assist in a review of proposed in-house regulations
Day one of four
-
Module 1—Introduction
- Historical Perspective
- Life Cycle of an Appropriation
- Effect of Decisions of the Comptroller General
- Agency Regulations and Interpretations
-
Module 2—The Legal Framework
- Basic Concepts About Appropriations
- Relationships Between Appropriations
- Life Cycle of an Appropriation
- Agency Discretion
-
Module 3—Availability of Appropriations: Purpose
- Purpose Statutes
- “Necessary Expense” Doctrine
- Step 1: Logical Relationship
- Personal Expenses
- Knowledge Check—Day 1 Subject Matter
Day two of four
- Module 3—Availability of Appropriations: Purpose (continued)
- Food
- Other Expenses
- Group study of CG decisions related to the above (Case Studies in the Participant Guide and CG Decisions—Reference Guide)
- Step 2: Not Prohibited by Law
- Lobbying and Related Matters
- Publicity
- Meetings
- Membership Fees
- State and Local Taxes
- Telephone Services
- Step 3: Not Provided Elsewhere
- Group study of CG decisions related to the above (Case Studies in the Participant Guide and CG Decisions—Reference Guide)
- Knowledge Check—Day 2 Subject Matter
Day three of four
-
Module 5—Availability of Appropriations: Time
- General Principles
- “Bona Fide Needs” Rule
- Concepts
- Prior and Future Year Needs
- Delivery of Materials and Services Beyond the Fiscal Year
- Replacing and Modifying Contracts
- Multiple-Year Contract Considerations
- Exceptions
- Advance Payment Considerations
- Disposition of Appropriation Balances
- Group study of CG decisions related to the above
-
Module 6—Availability of Appropriations: Amount
- Earmarking
- Avoiding Antideficiency Act Violations
- Supplemental Appropriations
- Augmentation of Appropriations
- Group study of CG decisions related to the above
- Knowledge Check—Day 3 Subject Matter
Day four of four
- Module 7—Obligation of Appropriations
- Nature of Obligations
- Recording Obligations and Reporting
- Contingent Liabilities
- Module 8—Operating Under Continuing Resolutions
- Module 9—Liability and Relief of Accountable Officers
- General Principles
- Physical Loss or Deficiency
- Illegal or Improper Payment
- Relief
- Group study of CG Decisions related to the above (Case Studies in the Participant Guide and CG Decisions—Reference Guide)
- General Discussion—Any open issues
- Course Review Knowledge Check—Day 4
