Federal Appropriations Law Seminar

Who Should Attend

This course is designed for anyone who deals with money in the Federal Government, such as budget analysts, purchase card holders, approving officials, certifying officers, contracting officers, auditors, accountants, office managers, office assistants, and anyone else who wants to obtain a better understanding of the laws governing the proper execution of appropriated funds.

Additional Information

Prerequisites: None

Advanced Preparation: None

CPE Field of Study: Finance (Federal)

Course Objectives

• Provide you with a basic understanding of the role of appropriations law in the day-to-day functioning of the Federal workplace.
   
• Help you understand and interpret appropriations law language.
   
• Develop the knowledge, skills, and abilities to explain the law to others in plain English.
   
• Learn to identify and analyze appropriations issues.
   
• Guide decision makers in such a way as to protect Federal appropriations from waste, fraud, and abuse.
   
• Determine the legal availability of appropriations with respect to purpose, time, and amount.
   
• Avoid violations of the Anti-Deficiency Act.
   
• Research Comptroller General Decisions.

Course Agenda

Introduction

The Legal Structure

  - Constitutional Basis and Significant Statutes

  - Authorizations

  - Appropriations

Life Cycle of an Appropriation

  - Annual Budget Process

  - Annual Appropriations Process

  - Responsibilities of Congressional Appropriations Committees

  - Role of the Office of Management and Budget

  - Comptroller General Decisions - Introduction

Availability of Appropriations - Purpose

  - Specific Purpose Authorities and Limitations

  - Necessary Expense Rule

  - Other Available Appropriations

  - Specific Purpose Restrictions

  - Attendance at Meetings and Conventions

  - Attorney's Fees

  - Compensation Restrictions

  - Entertainment, Food, and Recreation

  - Fines and Penalties

  - Municipal Services

  - Gifts and Awards

  - Guard Services

  - Rewards

  - Lobbying

  - Membership Fees

  - Personal Expenses and Furnishings

  - State and Local Taxes

  - Telephone Services

  - Insurance

  - Job Qualification Expenses

  - Medical Expenses

  - Business Cards

Availability of Appropriations - Amount

  - The Anti-Deficiency Act

  - Miscellaneous Receipts Act

  - Earmarking Language

  - Penalties for Over-Obligating

  - Gifts and Donations to the Government

  - Gifts and Donations to Employees

  - Supplemental Appropriations

  - Augmentation of Appropriations

Availability of Appropriations - Time

  - Bona Fide Needs Rule

  - Deciding Which Fiscal Year to Charge

  - Prior and Future Year Needs

  - Contract Modifications and Amendments

  - Prohibition on Payments in Advance

  - End of Year Funding Procedures

  - Appropriation Account Closing

  - Disposition of Appropriation Balances

Other Appropriations Issues

  - Continuing Resolutions

  - Scripting Appropriation Language

  - The Importance of Proper Funds Control

  - The Purpose of Apportionments

  - The Purpose of Allotments

  - The Obligations of Appropriations

  - Contracting Authority

  - Borrowing Authority

  - Acquisition of Goods and Services

  - Application of Capitalized Real Property