Practical Applications of Appropriations Law

Description:

This course is a must for every career federal employee. It offers an introduction to frequently cited laws and Comptroller General decisions. Starting with the Federal Budget Process, the course tracks an agency's appropriation from beginning to end. Focusing on the practical application of information, the course explains the legal availability of funds according to Purpose, Time, and Amount.

Major topics include:

• GAO Classification of Appropriations, Obligations and Deobligations
• The Necessary Expenses Doctrine
• Lump Sum Appropriations
• The Anti-Deficiency Act
• The Bona Fide Needs Rule
• Legal Liability and Relief of Accountable Officers
• Continuing Resolutions
• The Economy Act
• Food, Gifts and Business Cards
• Judgement Fund Responsibilities

Case studies and practical exercises help students apply the concepts and understand the impact of Comptroller General decisions on their program areas. GAO's latest decisions will be provided and discussed

Who should attend:

Anyone who wishes to understand the Federal Appropriations process and its implications for federal agencies.

Meets Selected Core Competencies for:

• Accountants; Budget Analysts; Financial Managers

Prerequisites:

• None