DoD Fiscal Law Principles Course

Module 1: Introduction

• Review the scope and objectives of the Federal Appropriations Law Refresher and Update course.
• Understand the importance of appropriations law in federal financial management.
• Identify the primary sources of appropriations law and their application.

Module 2: Legal Framework

• Examine the constitutional basis for federal appropriations law.
• Understand statutory authorities and related guidance documents.
• Review the role of the Government Accountability Office (GAO) and the Office of Management and Budget (OMB) in interpreting and applying appropriations law.

Module 3: Availability of Appropriations — Purpose

• Understand the Purpose Statute and its role in ensuring funds are used only for authorized objectives.
• Review key legal decisions and GAO opinions related to the purpose restriction.
• Identify common violations and preventative measures.

Module 4: Reserved for Future Use

• Placeholder for forthcoming updates or new appropriations law topics.

Module 5: Availability of Appropriations — Time

• Review the time limitations on the use of appropriations as outlined in federal law.
• Differentiate between annual, multiple-year, and no-year appropriations.
• Understand the implications of the Bona Fide Needs Rule.

Module 6: Availability of Appropriations — Amount

• Examine statutory restrictions on spending in excess of appropriated amounts.
• Understand the Antideficiency Act and its enforcement mechanisms.
• Discuss the role of apportionments and allotments in controlling obligations.

Module 7: Obligation of Appropriations

• Define what constitutes an obligation under federal appropriations law.
• Understand the timing and recording of obligations.
• Review key legal precedents and case studies on obligations.

Module 8: Continuing Resolutions

• Understand the function of continuing resolutions in maintaining government operations.
• Review limitations and special provisions typically included in continuing resolutions.
• Examine the legal implications for obligations and expenditures during a continuing resolution period.

Module 9: Liability and Relief of Accountable Officers

• Identify the responsibilities and potential liabilities of accountable officers.
• Understand the legal standards for granting relief from liability.
• Review GAO and agency-level procedures for handling liability cases.