Principles of Appropriations Law Training
FY 2015 Schedule
We have two Open Enrollment (for non-GAO federal participants) classes scheduled at GAO in fiscal year 2015:
- April 14 – 16, 2015 and August 18 – 20, 2015
These classes are held primarily for GAO employees; however, we allot about 10 - 15 slots per class for non-GAO federal participants.
The Open Enrollment training is held here at GAO headquarters.
If classes are currently full, you can request to be placed on the waiting list.
We also schedule contracted group training for federal agencies upon request. However, these classes are scheduled based upon instructor availability.
$450.00 per participant
$4,000 (additional costs apply for groups taught outside of the Washington, D.C. area)
To register as an individual
E-mail PALCourse@GAO.Gov. Include
- the class dates you desire
- your contact information
Tuition for the course is paid through the IPAC (wire transfer) system. All participants must complete an interagency agreement form to process the payment. Registration is not complete until GAO receives the completed interagency form.
To contract for a group class
Days 1 and 2: 8:30 am to 4:00 p.m.
Day 3: 8:30 am to 12:00 p.m.
GAO’s course on Principles of Appropriations Law acquaints participants with the purposes and principles of federal fiscal law. It blends lecture, case studies, and student participation in a way that engages and challenges participants, while maximizing the exchange of both practical and theoretical information.
The course is designed to provide the student with an analytical framework for approaching appropriations issues. Topics addressed include the availability of appropriations as to purpose, amount and time, the necessary expense rule, the Antideficiency Act, augmentation, the bona fide needs rule, and multiyear contracting.
This course refers to the same body of case law published in GAO’s Principles of Federal Appropriations Law (commonly referred to as “the Red Book”), and is a useful companion to the Red Book. Participants receive a copy of the Red Book on compact disc.
- Introduction to Appropriations Law
- Constitution and Major Statutes
- Annual Budget Process
- Annual Appropriations Process
- Budget Execution and Control
- Apportionment and Allotment
- Obligating and Disbursing Funds
- Account Closing
- Terminology and Classification
- Statutory Construction
- Availability of Appropriations: Purpose
- Three-Step Analysis
- Necessary Expense Rule
- Statutory Purpose Restrictions
- Other Available Appropriations
- Availability of Appropriations: Amount
- Antideficiency Act: Provisions, Exceptions, Sanctions and Applications
- Rules Against Augmentation, and the Miscellaneous Receipts Act
- General Rule
- Bona Fide Needs Rule: Fiscal Year Needs, Exceptions, and Applications
- Prohibitive on Advance Payments
- Appropriation Account Closing
- Obligation of Appropriations
- Interagency Transactions
The course provides participants an analytical framework useful in identifying and resolving appropriations law issues arising in their own work. The course focuses on the availability of appropriations as to purpose, amount, and time. It also explains:
- The basic constitutional and legislative controls and processes regarding federal funds
- Fiscal law terminology
- Fundamental rules of statutory construction.
- The concept of “obligation” in appropriations law
- The application of appropriations law in interagency transactions
Who should attend
Government personnel with finance, accounting, contracting, budgeting, property management, auditing, or legal responsibilities
Who has attended
Recent attendees include staff from the Departments of Energy, Health and Human Services, Housing and Urban Development, Interior, Labor and State, the Federal Aviation Administration, National Archives and Records Administration, and the Library of Congress, as well as Army, Navy, and Joint Chiefs staff and staff from other Defense Department components, including the Comptroller’s Office, Corps of Engineers, and the Department of Defense Education Agency.
Participants receive a Manual (with course notes and exercises) and a CD of the current edition of the Red Book.
For more information, please call 202-512-2770 or e-mail PALCourse@GAO.Gov
Other GAO Appropriations Law Training
- Abbreviated Courses and Seminars
- Specialized Presentations
For more information, e-mail PALCourse@GAO.Gov