# Appropriations Law for Reimbursements, Revolving Funds, and User Fees Course Canonical URL: ## Overview 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. ## What you'll learn - 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. ## Curriculum #### 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. ## Schedule - Jun 15, 2026 – Jun 16, 2026 — Live Online - Sep 8, 2026 – Sep 9, 2026 — Live Online - Nov 23, 2026 – Nov 24, 2026 — Live Online ## Instructors ### Alan B. Robinson — Instructor Mr. Robinson is a seasoned legal and federal employment expert with over two decades of experience. He recently retired from the U.S. Department of Agriculture, Agricultural Research Service, where he spent 11 years as Deputy Director/Director for the Office of Outreach, Diversity, and Equal Opportunity (ODEO) and 8 years as Chief of Employee and Labor Relations. In these roles, he provided extensive guidance on federal employment matters, showcasing his deep expertise in labor relations and diversity initiatives. A graduate of the University of Virginia with a B.A. in Government, Mr. Robinson earned his Juris Doctorate from the University of Maryland School of Law. He is licensed to practice law in Maryland and the District of Columbia. Before his federal service, he built a robust legal career, starting as a law clerk for the Baltimore City Orphan’s Court, followed by 10 years as a civil defense litigator with a D.C. law firm, and later operating his own solo practice for 5 years. His private practice focused on representing federal agencies, employees, municipalities, and private entities in employment-related cases before the EEOC, Merit Systems Protection Board, and various courts. Currently, Mr. Robinson shares his wealth of knowledge as an adjunct instructor with the Graduate School USA and serves as a registered arbitrator for the Financial Industry Regulatory Authority (FINRA). His extensive background in law, federal employment, and diversity makes him a valuable resource in his field. ### Alan McCain — Curriculum Program Manager Alan McCain is a retired combat veteran who served as both an Air Force enlisted member and a Navy officer. He brings over 30 years of experience spanning federal and commercial budgeting, auditing, programming, operations, global logistics support, supply chain and inventory management, as well as major IT acquisition. He possesses extensive, hands-on budget and audit experience across Federal, State, and Local government operations, including work within the Executive Office of the President and the Departments of State, Defense, Homeland Security, Health and Human Services, Housing and Urban Development, and Education, as well as the Office of the Mayor of Washington, D.C., among others. Alan’s consulting background includes strategic planning and business development with the District of Columbia government, multiple federal agencies, Lockheed Martin, KPMG, and PricewaterhouseCoopers. He is a Certified Government/Defense Financial Manager (CGFM/DFM), holds a Teaching Certification from Harvard University’s Bok Center for Teaching and Learning, and earned an Executive MBA in International Business from The George Washington University. ## Pricing **Tuition:** $1049