Federal Appropriations Law for Auditors Course (Self-Paced)
IDAUDT7009

Module 1: Introduction

• Auditor's Role and Connection to Appropriations
• Role of Congress in Appropriation Process
• Statutory Interpretation and Resolving Conflicts Between Statutes
• GAO's Role in the Process
• How to Resolve Conflicts Between Statutes

Module 2: Legal Framework

• Understanding Fiscal Terms
• The Life-Cycle of an Appropriation
• Reprogramming Procedures
• Limits of Administrative Discretion
• Understanding Permanent Law

Module 3: Availability of Appropriations—Purpose

• Determining Authorized Purposes for Appropriations
• Application of the "Necessary Expense Doctrine"
• Transfer and Prohibited Uses of Funds
• Understanding Specific Purpose Authorities and Limitations

Module 4: "Under Construction"

• Explanation of Module Absence

Module 5: Availability of Appropriations—Time

• Understanding Fiscal Year and Periods of Availability
• Bona Fide Needs Rule
• Procurement of Goods and Services
• Contract Modifications and Multi-Year Contracts

Module 6: Availability of Appropriations—Amount

• Earmarking and Its Implications
• Antideficiency Act Violations
• Augmentation of Appropriations
• Miscellaneous Receipts Statute
• Reimbursable Work and Economy Act