Description
This course is the continuation of Part 1, which introduces learners to Chapter 3 of GAO’s Principles of Federal Appropriations Law. Part 1 ended after discussing Step 1 (logical relationship between the proposed expenditure and the purpose of the appropriation) of the 3-step analysis used by the GAO when determining whether appropriated funds were properly used. This course, Part 2, follows the same format in identifying specific types of expenditures in Step 2 (not prohibited by law; that is, if Step 1 justifies expenditure as logically related, then consideration of Step 2 is required). No amount of justification in Step 1 can override a specific prohibition. This course concludes with GAO’s Step 3 analysis (using specific over general appropriations and, where multiple appropriations are available for the same purpose, picking one and sticking to it.
By the end of the course, participants will be able to articulate the Purpose Statute’s requirements and apply the GAO analysis for Steps 2 and 3 of the necessary expense rule.
Learning objectives:
- Apply the second step of GAO’s 3-step purpose-availability framework to identify prohibited types of payments and when, if applicable, the exceptions where the prohibition does not apply.
- Apply the third step of GAO’s 3-step purpose-availability framework to stress the importance of (a) using specific appropriations rather than general appropriations, and (2) picking one appropriation when multiple appropriations are available, and sticking to it.
- Analyze GAO decisions to identify how purpose-availability principles are interpreted and enforced in real cases
- Assess whether a specific expenditure aligns with the authorized purpose of an appropriation by referencing statutory language and GAO precedent
CPE Details
- Program level/prerequisites/advance prep: Basic/None/None
- Delivery method: Group internet-based (virtual)
- Advance prep: None
- CPE credit: 3
- Field of study: Business Law
Important Details
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.
If you have questions or concerns, please contact AGA at 800.242.7211 or gfm@agacgfm.org.
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.
