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Appropriations Law Training

Overview

GAO’s Principles of Appropriations Law (PAL) course 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. 

GAO's Course

Principles of Appropriations Law (PAL) is taught by experienced GAO attorneys. GAO will offer both virtual and in-person courses for FY 2024. 

Virtual Courses: Beginning December 2023, GAO is offering several courses through virtual training (see Registration for Group Courses). The virtual course is 5 ½ hours, including breaks. It begins at 9:30 AM EST and ends at approximately 3:00 PM. The course generally qualifies for 6 continuing professional education (CPE) credits. See below for a complete course outline.

In-Person Courses: Beginning January 2024, GAO is offering several courses exclusively through live, in-person training at a requesting agency’s training site (see Registration for Group Courses). The in-person course is 2 ½ days long. The course begins at 8:30 AM each day and ends at approximately 3:45 PM on Days 1 and 2 and 11:30 AM on Day 3. The course generally qualifies for 17 CPE credits.  See below for a complete course outline.

Registration

Registration for Group Courses

In the past year, GAO has taught group courses for the Federal Aviation Administration, Administrative Office of the U.S. Courts, Social Security Administration, U.S. Department of Housing and Urban Development, U.S. Marshals Service, and U.S. Trade and Development Agency, among others. FY 2024 PAL group courses will be taught virtually and in person:

  • Virtual group courses can accommodate up to 35 agency employees for a fee of $3,500.
  • In-person group courses are taught at various federal agencies and can accommodate up to 35 agency employees for a fee of $6,700 (plus additional costs for instructor travel expenses for group courses held outside the Washington, D.C. local travel area)

GAO will begin accepting group course requests immediatelyAll classes are on a first come, first served basis. Participants should send an email to PALCourse@GAO.GOV to register for a course. In the subject line of the email, you must include (Group Course/Date). All registrations must be received by COB, Friday, December 1, 2023. Only one POC from each agency can register their group. Confirmed registrations will only be sent to the agency POC. If your circumstances change after GAO has confirmed your attendance, please email PALCourse@GAO.GOV to decline the offer and free it up for someone else.

If GAO has offered your agency a group course date, you must finalize your agency’s registration by having a signed interagency agreement (IAA) in G-Invoicing. If your agency is not ready for G-Invoicing, we will accept a PDF 7600A and 7600B. We will not accept hybrid IAAs such as a GT&C in G-Invoicing and a PDF 7600B. A MIPR can be signed, if necessary, but only after we receive a fully executed GT&C and Order or a PDF 7600A and 7600B. If your agency cannot complete an IAA in G-Invoicing or in PDF format, you will not be able to register for a course. Once the IAA is in place, an IPAC will be initiated to collect payment upon completion of the course. Please note that GAO does not accept government purchase cards for payment. 

Failure to complete this process (or request an extension) within 6 weeks of the course may result in the loss of your registration. In addition, if your circumstances change after GAO offers you a group course date, please email PALCourse@GAO.GOV to decline your spot as soon as possible so your space can be made available to another agency.

Registration for Open Enrollment Course

Each fiscal year, GAO offers at least one PAL course on an “open enrollment” basis, meaning that GAO enrolls individual federal employees for a fee of $300 per seat. GAO will begin accepting open enrollment requests immediately. All requests are on a first come, first served basis. Participants should send an email to PALCourse@GAO.GOV to register for the course. In the subject line of the email, you must include (Open Enrollment Course). The FY 2024 open enrollment course will be taught virtually on Tuesday, August 27, 2024.

If GAO has offered you a seat, your agency must finalize your registration by having a signed interagency agreement (IAA) in G-Invoicing. If your agency is not ready for G-Invoicing, we will accept a PDF 7600A and 7600B. We will not accept hybrid IAAs such as a GT&C in G-Invoicing and a PDF 7600B. A MIPR can be signed, if necessary, but only after we receive a fully executed GT&C and Order or a PDF 7600A and 7600B. If your agency cannot complete an IAA in G-Invoicing or in PDF format, you will not be able to register for a course. Once the IAA is in place, an IPAC will be initiated to collect payment upon completion of the course. Please note that GAO does not accept government purchase cards for payment.

Failure to complete this process (or request an extension) within 6 weeks of the course may result in the loss of your seat. In addition, if your circumstances change after GAO offers you a seat, please email PALCourse@GAO.GOV to decline the seat as soon as possible so your seat can be made available for someone else.

FY 2024 PAL Group Course Schedule

Virtual Group Course Dates

  • December 7, 2023
  • December 13, 2023
  • February 13, 2024
  • March 5, 2024
  • April 23, 2024
  • May 16, 2024
  • June 6, 2024
  • July 23, 2024
  • July 25, 2024
  • July 31, 2024
  • September 17, 2024
  • September 19, 2024

Due to the volume of requests received, GAO is no longer accepting requests for FY 2024 virtual group courses.

In-Person Group Course Dates**

  • January 16‒18, 2024
  • January 24‒26, 2024
  • February 6‒8, 2024
  • February 27‒29, 2024
  • March 13‒15, 2024
  • March 19‒21, 2024
  • April 10‒12, 2024
  • May 7‒9, 2024
  • June 11‒13, 2024
  • June 25‒27, 2024
  • July 10‒12, 2024
  • July 16‒18, 2024
  • August 7‒9, 2024
  • August 13‒15, 2024
  • August 20‒22, 2024
  • September 11‒13, 2024

**Please note that the dates for In-Person classes may change.

Course Outline

Virtual Course

  1. Introduction
    1. Constitution
    2. Major Statutes
    3. Key Concepts
    4. Appropriations Law Framework

  2. Availability of Appropriations: Purpose
    1. The Purpose Statute
    2. Purpose Three-Step Analysis

  3. Availability of Appropriations: Time
    1. Time Limitations
    2. Duration of Appropriation Availability
    3. The Bona Fide Needs Rule
    4. Account Closing Law

  4. Availability of Appropriations: Amount
    1. Antideficiency Act
    2. Impoundment Control Act
    3. Miscellaneous Receipts Statute

  5. Recording Obligations and Inter- and Intra-agency Transactions
  6. Resources

In-Person Course

  1. Introduction to Appropriations Law
    1. Constitution and Major Statutes
    2. Annual Budget and Appropriations Process
    3. Budget Execution and Control
    4. Apportionment and Allotment
    5. Obligating and Disbursing Funds
    6. Impoundment

  2. Terminology and Classification
  3. Statutory Construction
  4. Availability of Appropriations: Purpose
    1. Purpose Three-Step Analysis
    2. Necessary Expense Rule
    3. Statutory Purpose Restrictions
    4. Other Available Appropriations

  5. Availability of Appropriations: Amount
    1. Antideficiency Act: Provisions, Exceptions, Sanctions and Applications
    2. Rules Against Augmentation, and the Miscellaneous Receipts Act

  6. Availability of Appropriations: Time
    1. General Rule
    2. Bona Fide Needs Rule
    3. Prohibition on Advanced Payments
    4. Account Closing Law

  7. Obligation of Appropriations
  8. Interagency Transactions

**Please note that the outline for the In-Person course may change.

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