Federal Appropriations Law for Acquisition Professionals Course

Module 1: Introduction

• Understand the constitutional role of Congress in the appropriation process.
• Explore the sources that condition the use of appropriated funds including statutes, regulations, and GAO decisions.
• Examine the role and binding authority of the Comptroller General and GAO decisions.
• Review rules for statutory interpretation and resolving conflicts between laws.

Module 2: Legal Framework

• Learn fiscal terms and classifications of appropriations (e.g., one-year, multi-year, no-year).
• Understand the life cycle of appropriations from apportionment to cancellation.
• Discuss transfers, reprogramming, deferrals, and rescissions under appropriations law.
• Explore authorization vs. appropriation acts and permanent law considerations.

Module 3: Availability of Appropriations—Purpose

• Apply the Purpose Statute and the Necessary Expense Doctrine to determine valid uses of funds.
• Review specific categories of expenses: food, clothing, training, travel, attorney fees, and gifts.
• Recognize prohibited uses like lobbying, compensation violations, and insurance purchases.
• Understand GAO guidance on “logical relationship” and agency discretion.

Module 4: Under Construction

• This module is intentionally left blank to align with GAO’s ongoing Red Book revisions.

Module 5: Availability of Appropriations—Time

• Determine the correct fiscal year for obligations based on the Bona Fide Needs Rule.
• Understand treatment of severable vs. non-severable services and lead time exceptions.
• Learn about replacement contracts, contract modifications, and advance payments.
• Discuss IDIQ, multi-year contracts, and rules for expired and canceled funds.

Module 6: Availability of Appropriations—Amount

• Understand earmarks (ceilings, floors, fences) and their implications.
• Apply the Antideficiency Act to prevent over-obligation or unauthorized services.
• Identify augmentation and recognize exceptions like refunds and reimbursements.
• Examine the consequences and penalties of ADA violations.

Module 7: Obligation of Appropriations

• Learn criteria for recording obligations under 31 USC 1501(a).
• Discuss nine valid obligation types: contracts, loans, grants, travel, and more.
• Understand ratification of unauthorized commitments and their fiscal implications.
• Review the impact of deobligations, estimates, and employment-related costs.

Module 8: Continuing Resolutions

• Explore the nature, purpose, and typical provisions of Continuing Resolutions (CRs).
• Understand the rate for operations and how CRs impact obligation authority.
• Learn the rules for starting new projects or continuing previous fiscal year operations.
• Study how CRs interact with other legislation and agency guidance.