Federal Appropriations Law Course
IDFINC7100

Module 1: Introduction

• Understand the objectives and scope of federal appropriations law.
• Recognize the importance of legal compliance in managing public funds.
• Identify key sources and resources for learning appropriations law.

Module 2: The Legal Framework

• Examine the hierarchy of laws, including the Constitution, statutes, and regulations.
• Understand the roles of Congress, the President, and the courts in appropriations.
• Identify key decisions from the Government Accountability Office (GAO) and their impact.
• Review the relationship between appropriations law and administrative law.

Module 3: Availability of Appropriations: Purpose

• Learn the “Purpose Statute” and its application in federal spending.
• Identify restrictions on using funds for purposes other than those intended by Congress.
• Examine examples of permissible and impermissible uses of appropriations.
• Understand GAO interpretations and rulings on purpose violations.

Module 5: Availability of Appropriations: Time

• Understand time restrictions on the use of appropriated funds.
• Differentiate between one-year, multiple-year, and no-year appropriations.
• Learn about the Bona Fide Needs Rule and its application.
• Identify violations related to the timing of obligations and expenditures.

Module 6: Availability of Appropriations: Amount

• Understand the Antideficiency Act and its requirements.
• Identify rules for ensuring expenditures do not exceed appropriated amounts.
• Learn about apportionments, allocations, and allotments.
• Recognize penalties and consequences for violations of amount restrictions.

Module 7: Obligation of Appropriations

• Define what constitutes an obligation under appropriations law.
• Identify legal requirements for recording obligations.
• Distinguish between valid and invalid obligations.

Module 8: Continuing Resolutions

• Understand the role and purpose of continuing resolutions (CRs).
• Identify limitations on spending during a CR period.
• Review strategies for managing operations under CR funding.

Module 9: Liability and Relief of Accountable Officers

• Understand the responsibilities of accountable officers for federal funds.
• Identify types of liability, including physical loss and improper payments.
• Learn about processes for seeking relief from liability.