An Overview of Fiscal Law
a. Constitutional Issues
b. The Federal Appropriations Process
c. Executive Agency Accounting Systems
d. Framework for Analyzing a Fiscal Problem
e. Available Resources
2. Obligating Appropriated Funds
a. Formal Commitment Accounting
b. General Rules of Obligation
c. Recording Particular Obligations
d. Recording Adjustments to Obligations
e. Special Rules Pertaining to Terminated Contracts
f. Advanced Rules of Obligations
g. Recording Obligations Under Options
3. Purpose Limitations
a. Statutory Basis
b. How to Identify an Appropriations Purpose
c. Augmentation of Appropriations
d. Expense/Investment Threshold
e. Other Purpose Issues
4. Time Limitations
a. Determining the Period of Availability
b. How Replacement Contracts Are Funded
c. The Bona Fide Need Rule
d. Multiyear Funds and Multiyear Contracts
e. Use of Expired and Closed Appropriations
5. Amount Limitations
a. An Overview of the Antideficiency Act (ADA)
b. Apportionment Limitations
c. Limitations Pertaining to Administrative Subdivisions
d. Appropriation Level Limitations
e. Contractor Recovery When ADA Is Violated
f. Accepting Voluntary Services
g. Voluntary Creditor Rules
h. Sanctions for ADA Violations
i. Investigating ADA VIolations
6. Continuing Resolutions and Funding Lapses
a. Introduction and Overview
b. Operations During Funding Lapses
c. Operations Under Continuing Resolutions
7. Payment and Collection
a. Contract Financing After FASA
b. Working with the Prompt Payment Act
c. Assignment of Claims
d. Debt Collection Methods