Course Description

This three-day Advanced Appropriations Law course builds on foundational fiscal law concepts and focuses on the interpretation and application of appropriations law in complex and ambiguous funding environments. Participants will analyze challenging issues involving purpose, time, and amount restrictions; budget execution; transfers and reprogramming; post-award obligations; fiscal accountability; and Anti-Deficiency Act compliance while evaluating legal, operational, and organizational risks. Through advanced case studies and scenario-based exercises, participants will develop legally supportable recommendations, interpret congressional intent and funding authorities, and assess the Component-level and DoD-wide implications of fiscal decisions. Participants will also strengthen their ability to provide expert guidance, implement effective funds-control practices, and support mission accomplishment while maintaining compliance with federal fiscal law.

Learning Objectives

• Interpret funding statutes, appropriations language, fiscal regulations, and policy mandates, and explain their agency impacts
• Apply purpose, time, amount, authorization, obligation, and accounting principles to resolve complex funding challenges
• Evaluate proposed obligations and expenditures and develop legally supportable alternatives when necessary
• Assess appropriations restrictions, exceptions, transfer authorities, notification requirements, and statutory conditions before recommending action
• Design and evaluate controls for monitoring obligations, expenditures, adjustments, expired balances, and reporting requirements
• Advise leadership on transfers, reprogramming, funding realignments, contract adjustments, and post-award obligations
• Prepare and defend recommendations addressing legal risk, ADA exposure, corrective actions, disbursement, accounting treatment, and policy implications

Cancellation Policy: In the event a course is cancelled by force majeure, the course must be rescheduled within 180 days, plus any non-reimbursable fees incurred by BMRA, to avoid the penalty of full payment to BMRA for the entire cost. In the event an entire course session is cancelled, for reasons other than force majeure, less than thirty (30) calendar days prior to course commencement, all costs that BMRA incurred in preparing to teach this course must be reimbursed unless they may be reallocated to the rescheduled course. A postponement of a course is considered a cancellation unless it is rescheduled within 180 days from the date of postponement.

Complaint Resolution Policy: Complaints will be promptly addressed by calling 703-691-0868 or emailing businessdevelopment@bmra.com.

Business Management Research Associates, Inc. (BMRA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website www.nasbaregistry.org.

For more information, please contact businessdevelopment@bmra.com or call us at (703) 691-0868 ext. 100.