Gain practical skills to plan, conduct, and report performance audits in compliance with Yellow Book standards. Learn to assess program effectiveness, analyze evidence, and develop actionable findings.
Overview
Syllabus
Module 1: Introduction
- Auditor's Role and Connection to Appropriations
- Role of Congress in Appropriation Process
- Statutory Interpretation and Resolving Conflicts Between Statutes
- GAO's Role in the Process
- How to Resolve Conflicts Between Statutes
Module 2: Legal Framework
- Understanding Fiscal Terms
- The Life-Cycle of an Appropriation
- Reprogramming Procedures
- Limits of Administrative Discretion
- Understanding Permanent Law
Module 3: Availability of Appropriations—Purpose
- Determining Authorized Purposes for Appropriations
- Application of the "Necessary Expense Doctrine"
- Transfer and Prohibited Uses of Funds
- Understanding Specific Purpose Authorities and Limitations
Module 4: "Under Construction"
- Explanation of Module Absence
Module 5: Availability of Appropriations—Time
- Understanding Fiscal Year and Periods of Availability
- Bona Fide Needs Rule
- Procurement of Goods and Services
- Contract Modifications and Multi-Year Contracts
Module 6: Availability of Appropriations—Amount
- Earmarking and Its Implications
- Antideficiency Act Violations
- Augmentation of Appropriations
- Miscellaneous Receipts Statute
- Reimbursable Work and Economy Act
Taught by
Mark Gebicke, Penny Popps, and Lyndon S. Remias
