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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. Beginning January 2025, GAO is offering several courses through virtual training and several courses exclusively through live, in-person training at a requesting agency’s training site.

 

Virtual 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: 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

Open Enrollment Course (Individual Registration)

**The FY25 Open Enrollment Course is full and registration is closed.**

Each fiscal year, GAO offers one PAL course on an “open enrollment” basis, meaning that GAO enrolls individual federal employees for a fee of $500 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 2025 open enrollment course will be taught in-person only at the GAO HQ building in Washington, DC on August 5–7, 2025. There is no hybrid option for this course. Please note that this is the only course available for individual registration. Individual participants may not register for any of the group course dates below.

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 the course. Once the IAA is in place, an IPAC will be initiated to collect payment upon completion of the course. Please note that GAO cannot 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.

Group Courses (Agency Registration)

**Registration for FY25 group courses is closed and all group courses have been reserved.**

In the past year, GAO has taught group courses for the U.S. Office of Personnel Management, U.S. Department of Health and Human Services, U.S. Department of the Army, U.S. Department of the Navy, U.S. Air Force, Federal Bureau of Investigation, U.S. Customs and Border Protection, Smithsonian Institution, and the Internal Revenue Service, among others. 

  • 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 immediately. All requests are on a first come, first served basis. Agencies 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, Tuesday, November 19, 2024. GAO will respond to all group course requests after registration closes. 

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. Please note that individual participants may not register for group courses. Group courses are only available for agencies registering up to 35 of their employees for the course.

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 cannot 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 your agency 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.

FY 2025 PAL Group Course Schedule

Virtual Group Course Dates 

  • January 8, 2025

  • January 16, 2025

  • February 11, 2025

  • March 5, 2025

  • April 16, 2025

  • April 30, 2025

  • May 15, 2025

  • June 18, 2025

  • July 23, 2025

  • August 20, 2025

In-Person Group Course Dates

  • January 28‒30, 2025

  • February 19‒21, 2025

  • March 18‒20, 2025

  • March 25‒27, 2025

  • April 8‒10, 2025

  • June 10‒12, 2025

  • June 24‒26, 2025

  • July 9‒11, 2025

  • July 29‒31, 2025

  • August 27‒29, 2025

**Please note that GAO will respond to all group course requests after registration closes.

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.