The established rule is that the expenditure of public funds is proper only when ________ by Congress, not that public funds may be expended unless
... [Show More] prohibited by Congress.
authorized
In fiscal law, you can do only what the law authorized you to do. ______ of a law prohibiting you from doing something with your funding doesn't give you the authority to do it; it must be authorized by law in order for you to obligate funds
Absence
Are congressional committee reports (legislative history) lawful?
No, Congressional committee reports known as legislative history are not law and generally not binding.
Fiscal Law is based on the premise that appropriations are only available for obligation and expenditure when specifically _______ by the Congress, not that we can use appropriations unless specially prohibited by the Congress.
approved
What is fiscal law based upon?
Fiscal Law is based upon the constitution, authorization acts, appropriation acts, general statues, Comptroller General Decision (Administration Law) and court decisions (case law).
What does the appropriation acts identify?
the purpose, time and amount of the appropriations
Article 1, Section 7 gives Congress the power to do?
Article 1, Section 7 empowers the Congress to pass bills for the raising of revenue, and delineates how bills will pass from the Congress to the President for signature or veto.
Article 1, Section 8, Clause 1, empowers Congress to do? collect taxes.
Article 1, Section 8, Clause 1, empowers Congress to collect taxes.
Article 1, Section 9, Clause 7, requires appropriations to be law before before money is spent (True or False).
True, Article 1, Section 9, Clause 7, requires appropriations in law before money may be spent from the Treasury. The term appropriation applies broadly to any law that permits a Government employee to spend money, not just to the regular appropriation bills.
Law (authorization) is required before money can be ?
spent
Where can you go to get the the most authoritative source of information on the proper use of appropriated funds.
The GAO "Redbook" is titled Principles of Federal Appropriation Law (www.gao.gov)
What does the GAO "Redbook" contains? detailed guidance and numerous cases illustrating proper and improper use of funds.
What does the GAO "Redbook" contains? detailed guidance and numerous cases illustrating proper and improper use of funds.
The GAO "Redbook" contains two additional principles:
Specific over general appropriations
Do not do indirectly what you cannot do directly
The GAO Redbook
A specific appropriation________ a general appropriation.
trumps
Give example of "do not do indirectly what you cannot do directly"....You can not hire someone to do what you can do.
For example, you can hire a contractor to fix a car if you can fix a car.
Attorney advise, commander do what?
decide
What was the provision under Budget and Accounting Act of 1921
The President has to submit an annual budget Congress
Created a budget office for the President (Bureau of the Budget then, changed to OMB in 1970).
Established General Accounting Office (now Government Accountability Office).
What was the prescribe under Impoundment Control Act of 1974?
this law prescribes rules and procedures under which the President may withhold appropriated amounts from obligation (i.e., deferrals and rescissions).
Balanced Budget and Emergency Deficit Control Act of 1985 was implemented to do ?
designed to constrain spending and receipts legislation.
Congressional Budget Act of 1974 did what?
Establishes the House and Senate budget committees and the Congressional Budget Office (CBO).
Governs the congressional budget process.
Defines some of the key budget terms, that are used in the budget process.
What OMB Circular provides instructions on budget execution, Provides instructions on monitoring Federal outlays, obtaining exemptions from GAO access to records , reporting requirements for unvouchered and expenditures, closing accounts, and monitoring Federal employment?
OMB Circular A-11
Fiduciary responsibility conveys a_____ or ______.
confidence or trust
When a "Fund Certifying Official" certifies that the public's funds for which he has been entrusted, he/she is certifying that these funds are ________for use under the Purpose, Time and Amount and the restrictions placed on the use of these funds by the Congress.
Legal
An erroneous,_____________of fiduciary responsibility may lead to an Anti-deficiency Act Violation.
willful or knowing violation
Certifying officers will be held _________ for any erroneous payments, resulting from their miscertification, from the _______ the erroneous payment is made.
personally liable, second
There is no relief from an ADA violation. (True or False)
True
Who is responsible" certifies that the public's funds are legal for use under Purpose, Time and Amount restriction placed on the use of funds by the Congress?
Fund Certifying Official
What is pecuniary responsibility?
the responsibility of physical control of the monies entrusted to the care of an accountable official of the government.
Who has pecuniary responsibility for the monies entrusted to their care and will be held personally liable for any loss or theft of those funds?
Disbursing Officer, cashiers, and collecting officers
Can relief be granted for either a loss of cash or a miscertification, when certain conditions are met?
Yes, However, an accountable official possessing personal responsibility, is presumed negligent when funds are missing or an erroneous payment is made, and is thus presumed responsible for the loss of monies, unless/until he/she proves his/her innocence.
What is (31 USC 1301)?
The purpose statuefor budgetary resources
What is (31 USC 1502)?
Time statue for budgetary resourcers
What are the following USCs?
31 USC 1341—obligations in advance of appropriations
31 USC 1342—acceptance of voluntary service
31 USC 1517—obligaions in excess of
The amount statue sfor budgetary resources
What are budgetary resourcess that are available for new obligations for an indefinite period ...shall remain available until expended?
No year funds
what are budgetary resources that are available for incurring new obligations for one fiscal year or less?
Annual Authority--
What are budgetary resources that are available for new obligations in excess of one fiscal year?
Multiyear Authority
The period of time during which budgetary resources may be used to incur new obligations (i.e goods or services) is ____ from the period of time during which the budgetary resources may be used to incur expenditures (i.e., pay bills).
different
What type of authority includes authority stated as "not to exceed" a specified amount. The law itself specifies an amount of budget authority available . Most DoD appropriations are of this type.
definite authority.
Lead time is based on the need to obligate. It depends on the object ...use your judgment. Who can provide advice on the lead time?
The KO is the only that provide advice on the lead time.
What statue leads to the greatest number of ADA violation?
31 USC 1301--Purpose statute
What does the Purpose (31 USC 1301) states?
"Appropriations shall be applied only to the objects for which the appropriations were made except as otherwise provided by law."
Simply stated, what does the Purpose statue (31 USC 1301) implies?
we can only use the appropriations, which the Congress provides, for the purpose or purposes authorized by the Congress. Be aware
If the law does not specify an amount of budget authority available (e.g., if the amount is determined by specified variable factors). The amount is classified as?
indefinite authority.
If an agency has a specific appropriation for a particular item, and also has a general appropriation broad enough to cover the same item. what appropriation can he used?
The agency does not have an option as to which to use. It must use the specific appropriation.
Can you used a general appropriation as a back-up to a specific appropriation?
No, if a specific appropriation exists for a particular item, then that appropriation must be used and it is improper to charge the more general appropriation (or any other appropriation) or to use it as a "back-up." .
This clause define what doctrine presented by 6 Comp.Gen 619 (1927)
'It is a weIl-settled rule of statutory construction that where an appropriation is made for a particular object, by implication it confers authority to incur expenses that are necessary or proper or incidental to the proper execution of the object, unless they are prohibited by law, or unless it is manifestly evident from various precedent appropriation acts, that Congress has specifically legislated for certain expenses of the Government, creating the implication that such expenditures should not be incurred except by its express authority."
Necessary expense doctrine
When applying applying the necessary expense doctrine, an expenditure can be justified after meeting a three-part test: What are three part test?
Logical relationship: The expenditure must bear a logical relationship to the appropriation sought to be charged. In other words, it must make a direct contribution to carrying out either a specific appropriation or an authorized agency function for which more general appropriations are available. BLUF: (use the right appropriation)
Not Prohibited by Law: The expenditure must not be prohibited by law. (No law prohibiting expense or obligations)
Not funded for Elsewhere: The expenditure must not be otherwise provided for, that is, it must not be an item that falls within the scope of some other appropriation or statutory funding scheme.
The basic statute dealing for the time dimension is
31 USC 1502, "the balance of a fixed-term appropriation is available only for payment of expenses properly incurred during the period of availability or to complete contracts properly made within that period.
13 Op. Atty. Gen 288 (1870) rule that ? (hint: dealing with time)
"Congress has the right to limit its appropriations to particular times as well as particular objects, 'and when it has clearly done so, its will expressed in the law should be implicitly followed."
Simply stated what does 31 USC 1502 (Time) implies?
This clearly states that payments may only be made for obligations that were properly made during the period of availability, but not completed until after the appropriation expired. A violation of the time code may also result in an ADA.
Thus, a time-limited appropriation is available to incur an obligation only during the period for which it is made. However, it remains available beyond that period, within limits, to make adjustments to the amount of such obligations and to make payments to liquidate such obligations.
What rule allow the spending agency a reasonable discretion in determining how to carry out the purpose of the appropriation?
"necessary expense doctrine,"
Under the necessary and expense doctrine can a forest Service use its appropriation for "Forest Protection and Utilization" to buy plastic litterbags for use in a national forest.
Yes, under the logical test of the necessary expense doctrine. the important thing to remember is the expense has to contribute to accomplishing the purposes of the appropriation the agency wishes to charge.
Can expenditure for installation and maintenance
of water pipelines be used to support a military base golf course? not permissible
because such expenditure is specifically prohibited by
No, because based on the second test under the necessary expense doctrine an expenditure must not be prohibited by law.
10 U.S.C. §2246, prohibit the use of appropriated funds to "equip, operate, or maintain" a golf course);
As a general proposition, neither a necessary expense rationale nor the "necessary expense" language in an appropriation act can be used to overcome a statutory prohibition.
Can the Navy use and appropriations made for the construction or procurement of vessels and aircraft to provide housing for civilian employees engaged in defense production activities?
No, because funds for that purpose were otherwise available.
The third test is that an expenditure cannot be authorized under a necessary expense theory if it is otherwise provided for under a more specific appropriation or statutory funding mechanism.
The existence of a more specific source of funds, or a more
specific statutory mechanism for getting them, is the governing factor and overrides the "necessary expense" considerations.
True or False: All appropriations are presumed to be annual appropriations unless the appropriation act expressly provides otherwise.
True
Would a violation occur of 31 USC 1517 if a contract was entered into before the receipt of an apportionment or subapportionment of the appropriation?
Yes, the Antideficiency Act,prohibits obligations or expenditures in advance of appropriations, 31 U.S.C. 1341(a), and apportionments, 31 U.S.C. 1517(a). By virtue of these law certainly no obligations may be incurred before the appropriation act is enacted and amounts apportioned to the agency, unless specifically authorized by law.
What is the Bona Fide Needs Rule?
Bona Fide Needs Rule is a test to determine when to obligate and for how much consumption or effort the obligation should cover. [Show Less]