Some of the most complicated and perplexing of all appropriated-funds issues involve performing and paying for products and services produced and consumed between government agencies. The rules concerning reimbursable orders are so complex that the Government Accountability Office published chapter 15, volume IV, Principles of Federal Appropriations Law to address these issues. You learn the rules relating to Economy Act orders, revolving funds, user charges and mandatory sources.
Financial managers, budget/program analysts and accountants who are involved with or need to know how federal appropriations law applies to interagency orders for goods and services with other agencies. Level: Advanced.
Correctly interpret appropriations law relating to reimbursable agreements
Describe and discuss various issues related to reimbursable agreements
Demonstrate the proper use of procedures involving reimbursable authority
Comply with the current laws as they apply to interagency transactions, Economy Act orders, mandatory sources, revolving funds, user charges and mandatory services
Demonstrate use of dollar thresholds or other mandated spending ceilings
Recognize and adhere to critical time frames of federal appropriations
Demonstrate use of federal appropriations only for the purpose intended
