Gain a solid foundation of federal government appropriations law using the Government Accountability Office (GAO) Principles of Appropriations Law (Red Book), Volumes I and II. This comprehensive course covers the proper interpretation and application of federal appropriations law to the use of appropriated funds and addresses the relationship of agency budgets to appropriations; propriety, timing and legality of certain types of expenditures; and provides the basis to make legal decisions. While working in teams, participants will be taught using case studies from Comptroller General Decisions.
As an added value, participants receive a CD-ROM containing the GAO Red Book, Volumes 1-5, Volume 1 Update, and the Index and Table of Authorities.
This course is for every federal employee, and particularly for those who make critical decisions for their agencies based on an understanding of the Government Accountability Office (GAO), Principles of Federal Appropriations Law (Red Book). Level: Intermediate.
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 review of proposed in-house regulations
Syllabus:
Day one of four
Chapter One--Introduction
Historical Perspective
Life Cycle of an Appropriation
Effect of Decisions of the Comptroller General
Chapter Two--The Legal Framework
Basic Concepts About Appropriations
Relationships Between Appropriations
Congressional Intent (The "Plain Meaning Rule")
Chapter Three--Agency Regulations and Administrative Control
Agency Regulations and Interpretations
Agency Discretion
Chapter Four--Availability of Appropriations: Purpose (resource-GAO Red Book)
Principles/Concepts
"Necessary Expense" Doctrine
Specific Purpose Authorities and Limitations
Attendance at Meetings
Attorney's Fees
Compensation Restrictions
Entertainment/Recreation/Morale/Welfare/Food
Fines and Penalties
Municipal Services
Group Study of Comptroller General Decisions Relating to the Above
Day two of four
Chapter Four--Availability of Appropriations: Purpose (Continued)
Gifts and Awards
Guard Services
Rewards
Lobbying
Membership Fees
Personal Expenses
State and Local Taxes
Telephone Services
Group Study of Comptroller General Decisions Relating to the Above
Chapter Five--Availability of Appropriations: Time (resource-GAO Red Book)
General Principles
"Bona Fide Needs" Rule
Concepts
Prior and Future Year Needs
Replacing and Modifying Contracts
Exceptions
Group Study of Comptroller General Decisions Related to Above
Day three of four
Chapter Five--Availability of Appropriations: Time (Continued)
Advance Payments Considerations
Disposition of Appropriation Balances
Chapter Six--Availability of Appropriations: Amount (resource-GAO Red Book)
Earmarking
Avoiding Anti-deficiency Act Violations
Supplemental Appropriations
Augmentation of Appropriations
Group Study of Comptroller Decisions Related to the Above
Day four of four
Chapter Seven--Obligation of Appropriations
Nature of Obligations
Recording Obligations and Reporting
Contingent Liabilities
Chapter Eight--Operating Under Continuing Resolutions
Chapter--Liability and Relief of Accountable Officers
General Principles
Physical Loss or Deficiency
Illegal or Improper Payment
Relief
Group Study of Comptroller Decisions Related to the Above
Overview of Chapter 10-Grants and Cooperative Agreements and Chapter 11-Guaranteed and Insured Loans; Overview of GAO Principles of Appropriations Law, Volume III, Overview of Volume III (not provided to students)- Claims Against the U.S.; Debt Collection; Payment of Judgments
Review and General Discussion of Recent Comptroller Decisions
