This elective course is a three- or four-day option. This course introduces participants to the purposes and principles of Federal fiscal law. It blends lecture, case studies, participation in a way that engages and challenges, while maximizing the exchange of both practical and theoretical information. The primary reference is the Government Accountability Office (GAO) Principles of Federal Appropriations Law (Red Book). Cited cases are all searchable by case number or decision number as referenced. This course also covers the nine criteria for recording obligations and discusses contingent liabilities and de-obligations. There is also a special section on liability and relief of accountable officers.
Locate, interpret, and apply the appropriations law principles or regulations applicable to Federal Government
Determine appropriate course of actions based on interpretations
Apply appropriations law to real-world scenarios with respect to purpose, time, and amount
Understand the Anti-Deficiency Act (ADA) provisions, violation penalties, and reporting requirements
Understand and apply judgement regarding illegal or improper payments and the reporting of irregularities
Student are required to have a computer with internet access.