# DoD Fiscal Law Principles Course (Self-Paced)

Canonical URL: <https://www.graduateschool.edu/courses/dod-fiscal-law-principles-course-self-paced>

## Overview

This two-day course is designed to provide you with DoD-specific authorities or prohibitions relating to fiscal law (also called “federal appropriations law”). DoD, like all federal agencies, is bound by the basic fiscal law rules. However, DoD has considerably more flexibility in many areas because Congress has given specific statutory authority to DoD. Additionally, DoD has several activities that make it different from other agencies (e.g., Military Construction). Basic federal appropriations law courses may not address these DoD-specific topics. This course covers the major fiscal law exceptions and authorities that apply to DoD. This course also serves another purpose. It will fulfill the requirement for DoD Financial Management personnel to receive recurring fiscal law training. It covers changes that have been made to the Principles of Federal Appropriations Law (the “Red Book”) since you last studied the material in the 4-day Federal Appropriations Law course. Thus, you will not only learn about DoD specifics but also be brought up to date on generic fiscal law developments

## What you'll learn

- Understand the exceptions, flexibilities, and constraints the DoD encounters when applying fiscal law rules and principles
- Assess the propriety of administrative decisions
- Apply Comptroller General decisions
- Assist in the legal obligation of funds
- Avoid Antideficiency Act violations
- Record obligations properly
- Avoid loss of property and improper payments

## Curriculum

#### Module 1: Introduction

- Review the scope and objectives of the Federal Appropriations Law Refresher and Update course.
- Understand the importance of appropriations law in federal financial management.
- Identify the primary sources of appropriations law and their application.

#### Module 2: Legal Framework

- Examine the constitutional basis for federal appropriations law.
- Understand statutory authorities and related guidance documents.
- Review the role of the Government Accountability Office (GAO) and the Office of Management and Budget (OMB) in interpreting and applying appropriations law.

#### Module 3: Availability of Appropriations — Purpose

- Understand the Purpose Statute and its role in ensuring funds are used only for authorized objectives.
- Review key legal decisions and GAO opinions related to the purpose restriction.
- Identify common violations and preventative measures.

Note: This course moves from Module 3 to Module 5, reflecting the Red Book's structure, which has no Chapter 4.

#### Module 5: Availability of Appropriations — Time

- Review the time limitations on the use of appropriations as outlined in federal law.
- Differentiate between annual, multiple-year, and no-year appropriations.
- Understand the implications of the Bona Fide Needs Rule.

#### Module 6: Availability of Appropriations — Amount

- Examine statutory restrictions on spending in excess of appropriated amounts.
- Understand the Antideficiency Act and its enforcement mechanisms.
- Discuss the role of apportionments and allotments in controlling obligations.

#### Module 7: Obligation of Appropriations

- Define what constitutes an obligation under federal appropriations law.
- Understand the timing and recording of obligations.
- Review key legal precedents and case studies on obligations.

#### Module 8: Continuing Resolutions

- Understand the function of continuing resolutions in maintaining government operations.
- Review limitations and special provisions typically included in continuing resolutions.
- Examine the legal implications for obligations and expenditures during a continuing resolution period.

#### Module 9: Liability and Relief of Accountable Officers

- Identify the responsibilities and potential liabilities of accountable officers.
- Understand the legal standards for granting relief from liability.
- Review GAO and agency-level procedures for handling liability cases.

## Pricing

**Tuition:** $1049