This course introduces learners to Chapter 1 of the GAO’s Principles of Federal Appropriations Law (Red Book), the foundational framework for understanding how federal agencies receive and use public funds. The course explains the constitutional and statutory roots of appropriations law, the roles of Congress and the executive branch, and the legal principles that shape federal fiscal decision‑making. Participants will explore how appropriations, authorizations, and budget authority interact, and why these distinctions matter for day‑to‑day operations. Designed for federal employees, grant managers, financial professionals, and program staff, this class provides the essential grounding needed to navigate later chapters and apply appropriations law concepts with confidence.
By the end of this course, learners will be equipped to:
- Explain GAO’s mission and describe its role in supporting Congressional oversight and decision-making
- Identify the three components of an analytical framework and illustrate how it guides appropriations law analysis
- Interpret the concept of Congressional intent and evaluate its influence on agency decision-making
- Assess the boundaries of agency authority in interpreting statutes and its own regulations
CPE Details
Prerequisites: none
Program level: basic
Advance preparation: none
Delivery method: QAS Self Study
Field of study: Business Law
AGA is registered 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 at www.nasbaregistry.org. National Registry of CPE Sponsor ID: 104201.
Course Access
Viewing this course requires online access, and videos may not be downloaded. Access to this course will expire 90 days from the date of purchase or if the final assessment is taken three times.
