Description
Gain an overview of key appropriations law concepts and principles based on GAO’s Principles of Federal Appropriations Law (the Red Book). The course utilizes 45 specific “purpose categories,” 130 comptroller general decisions, and 15 Anti-Deficiency Act violations for instruction, illustration, and reinforcement of discussed principles and prohibitions. Brief scenarios from comptroller general decisions and Anti-Deficiency Act violations are assigned for group discussion of specific concepts.
CPE Information
Learning Objectives:
This course covers:
- Terminology from GAO’s A Glossary of Terms Used in the Federal Budget Process
- Federal budget cycle, including budget preparation, budget submission, congressional action and budget execution
- Agency regulations and review of agency discretion in use of appropriations
- Availability of funds relating to the purpose, time and amount of appropriations
- Selected Anti-Deficiency Act violations relating to improper use or augmentation of appropriations
- Determining length, amount, and use of appropriations under a continuing resolution
- Categories, roles and responsibilities of accountable officers
- Liability and relief of liability of accountable officers for losses of funds or improper payments
Program level: Basic
Delivery method: Group internet-based (virtual) or group-live (in person)
Course prerequisite: None
Advance prep: None
CPE credit: 24
Field of study: Business Law
AGA is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org National Registry of CPE Sponsor ID: 104201.
