Appropriations Law for Reimbursements, Revolving Funds, and User Fees Course (Self-Paced)

This course includes

12 hours of project-based training from experts
Answers from real instructors
Proprietary workbook included
Retake for free within 1 year
Verified digital certificate of completion
Accredited program
Credits: 12 CPEs

This course is self-paced. For live online or in-person instruction, take Appropriations Law for Reimbursements, Revolving Funds, and User Fees.

Learn the rules relating to reimbursable transactions (including Economy Act orders, non-Economy Act orders, mandatory sources, and project orders), revolving funds, and user fees. Some of the most complicated and perplexing appropriated funds issues involve procuring and paying for products and services produced and consumed between government agencies. The rules concerning reimbursable orders are so complex that the Government Accountability Office (GAO) devotes the entire Chapter 12 of Volume III, Third Edition, Principles of Federal Appropriations Law, to address them. Achieve an understanding of and learn to practically apply these complex rules. A significant portion of the class involves analyzing cases to determine the proper course of action.

This course has a prerequisite

Students should be familiar with basic concepts of federal appropriations law, including statutory authorities like the Antideficiency Act and Economy Act, as well as financial operations related to budgeting, obligations, and interagency agreements.

Tuition

Full Tuition

$1,049
Due before the class starts

This course includes

12 hours of project-based training from experts
Answers from real instructors
Proprietary workbook included
Retake for free within 1 year
Verified digital certificate of completion
Accredited program
Credits: 12 CPEs

Learning Experience Highlights

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Appropriations Law for Reimbursements, Revolving Funds, and User Fees Course (Self-Paced) Curriculum

What You'll Learn at a Glance

Describe and discuss critical issues related to interagency transactions and reimbursable agreements.
Correctly interpret appropriations law relating to interagency transactions and reimbursable agreements.
Comply with current laws as they apply to interagency agreements, Economy Act orders, non-Economy Act orders, mandatory sources, revolving funds, and user fees.
Recognize and adhere to the critical time frames of federal appropriations.
Use federal appropriations only for the purpose intended.

Course Syllabus

Download Syllabus PDF

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.

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