Principles of Federal Appropriations Law (Red Book)

GAO's Principles of Federal Appropriations Law serves as a detailed fiscal law guide covering those areas of law in which the Comptroller General renders decisions. The Red Book describes existing legal authorities to illustrate the principles discussed, their application, and exceptions.

GAO is currently working on the third edition of the Red Book. GAO will not revise Volume III of the second edition, as it deals with functions that were transferred to the executive branch by the General Accounting Office Act of 1996 (Pub. L. No. 104-316).

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Third Edition

Volume I, January 2004 (PDF, 640 pages)

Volume II, February 2006 (PDF, 727 pages)

Annual Update of the Third Edition, March 2008 (PDF, 116 pages)

Index and Table of Authorities, October 2006 (PDF, 231 pages)

Interactive Index and Table of Authorities

Second Edition

Volume III, November 1994 (PDF, 611 pages)

Volume IV, March 2001 (PDF, 778 pages)

Volume V, April 2002 (PDF, 436 pages)