Appropriations Law for Reimbursements, Revolving Funds, and User Fees Course

Module 1: Appropriations Law Review

• Understand the core principles of Purpose, Time, and Amount in federal appropriations.
• Review statutory authorities such as the Antideficiency Act and Necessary Expense Doctrine.
• Analyze terminology including appropriation, apportionment, allotment, commitment, and obligation.
• Apply legal concepts through case studies involving violations and exceptions.

Module 2: Interagency Transactions

• Interpret and apply rules governing Economy Act and Non-Economy Act transactions.
• Compare types of interagency agreements including required orders, voluntary transactions, and project orders.
• Distinguish key concepts like augmentation, obligation timing, and deobligation requirements.
• Identify when goods/services must be performed in-house or contracted out under legal constraints.
• Explore real-world federal case studies involving compliance challenges and GAO rulings.

Module 3: Revolving Funds

• Define and differentiate types of revolving funds: working capital, trust, franchise, and public enterprise.
• Identify statutory requirements and proper use of revolving fund receipts and reimbursements.
• Understand accounting and augmentation concerns associated with revolving fund operations.
• Evaluate Antideficiency Act implications and budgetary controls specific to revolving funds.
• Assess case studies involving DoD and interagency revolving fund activities.

Module 4: User Fees

• Explain the legal basis for charging user fees using IOAA and other statutory authorities.
• Differentiate between taxes and fees based on benefit, fairness, and legislative intent.
• Apply rules for calculating cost-based and market-based user fees under OMB Circular A-25.
• Interpret statutory authority required for collection, retention, and use of fees.
• Analyze GAO decisions on permissible uses and disposition of user fees across agencies.

Module 5: The Big Picture

• Synthesize understanding of reimbursements, revolving funds, and user fees into a unified legal model.
• Interpret complex relationships between collections, receipts, refunds, and reimbursements.
• Use graphic models to distinguish appropriations law distinctions between Economy Act, project orders, and user fee statutes.