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Fiscal Year To Be Charged for Training of GAO Employees

B-213141-O.M. Published: Mar 29, 1984. Publicly Released: Mar 29, 1984.
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Highlights

GAO provided information on which fiscal year appropriation should be charged for training approved for GAO employees near the end of the fiscal year. GAO noted that: (1) when approval is given near the end of a fiscal year for training which begins in that fiscal year, the training must be charged to the fiscal year in which the training is approved and begins; (2) when approval is given near the end of a fiscal year for training which begins in the succeeding fiscal year, but the appropriation for the succeeding fiscal year has not been enacted, the training may be charged to the appropriation for the expiring fiscal year only if registration for the course is required before the end of that fiscal year; (3) when approval is given near the end of a fiscal year for training which begins in the succeeding fiscal year, and the appropriation for the succeeding fiscal year has been enacted, the agency may charge the training to appropriations for the expiring fiscal year if registration is required before the end of that fiscal year; and (4) if registration is not required until after the start of the new fiscal year, the training may be be charged only to appropriations of that year.

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Appropriated fundsAppropriationsEmployment assistance programsFederal employeesFiscal yearEmployee trainingReporting requirementsGovernment employeesGovernment accountability and performanceIntrusion detection systems