Course Description

This one-day elective course will provide you with a refresher in skills ranging from the proper interpretation and application of federal appropriations law to the use of appropriated funds. You will review the Government Accountability Office (GAO) Principles of Federal Appropriations Law (Red Book). You will also rediscover the relationship of agency budgets to appropriations, propriety, timing, and the legality of certain types of expenditures. After this refresher course, you will walk away with the basis from which to make legal decisions.

Learning Objectives

• Identify key appropriations law terminology, authorities, and the purpose, time, and amount framework
• Analyze whether a proposed federal expenditure is permissible under the Purpose Statute and necessary expense doctrine
• Apply period-of-availability and bona fide needs principles to determine the proper fiscal-year funding for an obligation
• Evaluate funding actions for potential Antideficiency Act and related amount-control violations
• Distinguish transfers, reprogramming, and interagency or intra-agency transactions and identify applicable funding controls
• Determine recording and accountability requirements for federal obligations and accountable officials

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.