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

Canonical URL: <https://www.graduateschool.edu/courses/federal-appropriations-law-for-auditors-course-self-paced>

## Overview

Nothing is more basic to government auditing than the control and review of the authorized and proper use of appropriated funds for their intended purpose. Auditors have a responsibility to be keenly aware of the propriety in the application and flow of funds, from the original sources to their ultimate uses. This course, using the GAO’s Principles of Federal Appropriations Law (the “Red Book”), gives audit professionals that basic knowledge, highlighting particular areas as “Auditor Alerts” and red flags to potential Antideficiency violations. These include principles or helpful hints for areas and activities where auditors are most likely to find that financial management and operating personnel have run afoul of appropriations law rules. This course covers case studies along with deciding opinions.

## What you'll learn

- Examine the auditor’s role in reviewing compliance with appropriation laws.
- Assess the propriety of administrative decisions.
- Assess internal controls relating to the proper use of funds.
- Apply Comptroller General Decisions.
- Detect Antideficiency violations.
- Test the legal obligations and payment of funds.

## Curriculum

#### 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

## Pricing

**Tuition:** $1049