Description

Gain an overview of key appropriations law concepts and principles based on the GAO’s Principles of Federal Appropriations Law (the Red Book) with emphasis on comptroller general decisions and reported Anti-Deficiency Act violations.

CPE Information

Learning Objectives:

This course covers:

• Terminology from GAO’s A Glossary of Terms Used in the Federal Budget Process
• Basic principles and concepts surrounding federal appropriations law
• Limitations of an agency’s discretion in the absence of specific guidance
• Availability of funds relating to purpose, time and amount of appropriations
• Fundamental importance of proper obligations
• Length, amount and limitations of continuing resolutions
• Categories 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: 32

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.