• Comprehensive coverage of the key principles of federal appropriations and fiscal law, to include the dispute over Comptroller General (GAO ) and the Attorney General fiscal law authority, and the competition between Congress and the Executive Branch over the “power of the purse.”
• The Federal planning, budget, and appropriation processes, with emphasis on how to track the progress of federal programs through to the appropriation legislation, and the legal nature and interpretation of appropriations.
  
• Budget execution and fiscal control in terms of purpose, time, and amount, with clear explanations and real-world cases on determining the purpose of appropriations; the “bona fide needs rule” in its most common and misunderstood applications; and the Antideficiency Acts, to include control at the three levels, the rules on voluntary services and personal services, and violations of the ADA. Special emphasis will be placed on the most current purpose issues (e.g., food), fiscal contract issues, and the nature, investigation, and reporting of ADA violations.
  
• Augmenting appropriations (authorized and prohibited ways), and transferring and reprogramming budget authority.
  
• Operations during funding gaps; the liability of federal officials for improper obligations; and intra-Governmental obligations, including fiscal issues with “revolving” and “franchise” funds (e.g., GSA and Gov.works).
  
• Special issues affecting contractors, to include the effect of fiscal violations on contractor recovery; “incremental funding” limitations on contractor operations; and prompt payment and contract collection rules.

As the source of Government funding, the Federal Appropriations process profoundly affects any project, contract, grant, or activity that uses Federal funds. Further, the appropriations process and Federal fiscal law requirements not only control what will be authorized and funded, but can direct how the funds will flow and be managed; what fiscal requirements must be complied with; penalties for violations; and more.

This specially developed program is a comprehensive treatment of the most important fiscal law principles private industry and Government personnel must know. The program covers the entire budgetary process, from budget submission to contract for payment - how it moves forward and evolves at each key step.

The program begins with a review of the process by which agencies receive budget authority, the requirement to account for and administratively subdivide appropriated amounts, and the manner in which agencies commit funds and record obligations. In addition, the program details the limitations that Congress places on appropriated funds as to time, purpose and amount, and explains how violations of the Antideficiency Act are identified, reported and investigated. The program also covers operations during funding gaps and continuing resolutions, the impact of Federal appropriations law on the rights of contractors, and highlights changes in the process that have resulted from FASA, FARA, and other recent legislation.

In addition to detailed lectures, you will receive a valuable written text of materials-for use during the program and as a guide to the appropriations, budgetary and fiscal law processes.

The Course Curriculum

1. Overview of “Fiscal Law”
   1. Constitutional, Legislative, and Regulatory Framework
   2. The Concept of “Availability”
      
   3. Federal Spending: Overview and Issues
   4. Fiscal Law: Congress and the Executive
   5. Federal Budget, Legislative, and Appropriation Processes
      
   6. Fiscal Authority of the Comptroller and Attorney General
      
   7. Fiscal and Legislative Resources
   
   
2. Appropriations and Obligations
   1. The Legal Nature of Appropriations and Obligations
   2. Commitment and Obligational Accounting
   3. The Interpretation of Appropriations
   4. The Recordation of Obligations
   
   
3. Purpose Availability and Limitations
   1. Determining Purposes of Appropriations
   2. The “Necessary Expense Doctrine”
   3. Current Purpose Issues (food, personal expenses, etc.)
   
   
4. Time Availability and Limitations
   1. The “Life Cycle” of Appropriations
   2. Determining Time Availability
   3. Obligation and Disbursement Distinguished
   4. The “Bona Fide Needs Rule” in all Scenarios
   
   
5. Amount Availability and Limitations
   1. The “Antideficiency Acts”
   2. Determining Amount Availability
   3. The Three Levels of Amount Control
   4. Voluntary and Personal Services and the ADA
   5. Indemnification, Voluntary Creditors and the ADA
   6. ADA Violations: Nature and Relationship to Purpose, Time, & Amount
   7. ADA Violations: Overview of the Violations of 2005-2007
   8. ADA Investigations, Reports, and Penalties
   
   
6. Other Fiscal Topics
   1. Augmentation of Appropriations
   2. Transfers and Reprogrammings
   3. Continuing Resolutions and Funding Gaps
   4. Liability of Accountable Officers
   5. Impoundments
   6. Audits and Evaluations Federal Spending
   7. Intra-Governmental Obligations (Economy Act, Revolving Funds, etc.)
      
      
7. Contract and Contractor-Specific Issues
   1. Fiscal Violations and Contractor Recovery
   2. “Incremental Funding” of Contracts
   3. Availability and Protests and Terminations
   4. Funding Changes
   5. Prompt Payment and Collection

The Course Director

Ken is consistently evaluated by our students as making this subject comprehensible through real-world examples, and praised for his energetic and entertaining approach to a subject that many anticipate as being dull and academic. His fiscal law course manual is a comprehensive fleshed-in textbook that is replete with key laws, case quotes, and citations, making it an invaluable reference resource.

Ken is a graduate of the Brandeis School of Law at the University of Louisville, the Army JAG School resident basic and advanced courses, the Army Management Staff College, the Defense Business Management University, and the Army War College.