Federal Appropriations Law Refresher and Update (Self-Paced)
IDFINC8148

Module 1: Introduction

• Review the purpose and objectives of federal appropriations law.
• Understand the scope and application of appropriations regulations in federal agencies.
• Introduce key terminology and concepts used in funding law.

Module 2: Legal Framework

• Examine constitutional provisions, statutes, and case law governing appropriations.
• Identify the roles of Congress, the Office of Management and Budget (OMB), and the Government Accountability Office (GAO).
• Understand the hierarchy of legal authority in federal funding decisions.

Module 3: Availability of Appropriations — Purpose

• Explain the “Purpose Statute” and its role in determining legal expenditure uses.
• Discuss the principles of necessary expense doctrine.
• Review examples of permissible and impermissible use of funds.

Module 4: Reserved for Future Use

• This section is intentionally left blank for future course updates and new guidance.

Module 5: Availability of Appropriations — Time

• Understand the rules governing the period of availability for federal funds.
• Differentiate between annual, multiple-year, and no-year appropriations.
• Review expiration and cancellation of appropriations.

Module 6: Availability of Appropriations — Amount

• Examine statutory limitations on the amount of appropriations available.
• Discuss the Anti-Deficiency Act and its implications for agency operations.
• Review reporting and corrective actions for violations.

Module 7: Obligation of Appropriations

• Define “obligation” in the context of federal appropriations law.
• Identify the legal criteria for valid obligations.
• Review common issues and errors in obligating funds.

Module 8: Continuing Resolutions

• Explain the purpose and function of continuing resolutions in maintaining government operations.
• Discuss the limitations and challenges of operating under continuing resolutions.
• Review compliance requirements during temporary funding measures.

Module 9: Liability and Relief of Accountable Officers

• Identify the responsibilities of accountable officers in federal financial management.
• Discuss legal liabilities and potential penalties for misuse of funds.
• Review processes for requesting and obtaining relief from liability.