Appropriations Law for Reimbursements, Revolving Funds, and User Fees (FINC9115)

Appropriations Law for Reimbursements, Revolving Funds, and User Fees

Appropriations Law for Reimbursements, Revolving Funds, and User Fees

Description:

Learn the rules relating to reimbursable transactions (including Economy Act orders, non-Economy Act orders, mandatory sources, 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 is part of the Master Certificate in Federal Financial Management.

Who Should Attend?

Financial managers, budget/program analysts and accountants who are involved with or need to know how federal appropriations law applies to interagency (and intra-agency) orders for goods and services. Participants should be familiar with federal appropriations law principles as taught in Federal Appropriations Law (FINC7100A).

Tuition:

$ 759.00

Credits:

16.0 CPE's

Class Type:

This course is currently being offered in the following training modalities:

Learning Outcomes:

  • 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

Register For Online Course

  

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Day one of two

  • Introduction and Course Learning Outcomes
  • Module 1 - Appropriations Law Review

    • Concepts, terminology and basic tenets of appropriations law
    • Purpose, time and amount requirements
    • Concept of augmentation
    • Case work
  • Module 2 – Interagency Transactions

    • The Economy Act
      1. History and general requirements
      2. Who is covered
      3. Payment types and accounting
      4. Actual cost: meaning and application
      5. Obligation and deobligation
      6. Accountability issues
      7. Work or services that may be performed
      8. Contracting out and off-loading
      9. Economy Act summary
    • Other authorities
    • Transactions required by law
    • Project orders
    • Case work

Day two of two

  • Case work (continued)

  • Module 3 – Revolving Funds

    • Concepts and definition
    • Key features
    • Creation/establishment
    • Receipts and reimbursement
    • Types of revolving funds
    • Intragovernmental revolving funds
    • Problems with contracting services and revolving funds
    • Case work
  • Module 4 – User Fees

    • Providing goods and services to private parties
    • Concept of user fees
    • The Independent Offices Appropriation Act
    • Fees and taxes
    • Establishing the fee
    • Other authorities
    • Disposition of fees
    • Case work

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