• Classroom
  • Online, Instructor-Led
Course Description

This course teaches students the fundamentals of appropriation law, how to determine the legal availability of appropriations, the legal obligation of funds, how to ensure the correct fund sources are charged for obligations and the correct course of action when funds must be transferred or reprogrammed. Students also learn how to avoid negative audit or congressional report and violations of the Antideficiency Act (ADA).

Learning Objectives

Upon course completion, students should have a thorough understanding of basic terminology of fiscal/appropriations law, be able to discuss the four phases of the budget and appropriations process, examine the role of the Government Accountability Office, understand basic concepts of "budget authority", learn the difference between transfer and reprogramming, discuss the relationship between authorizations and appropriations, determine congressional intent of legislation, examine authority of agency regulations and administrative discretion, understand the "purpose statute", learn what constitutes a "necessary expense", discuss specific purpose authority limitations, and much more.

Framework Connections