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FISCALLAWREFRESHER-COURSECONTENT
Fiscal Law Refresher - Course ContentPageiTABLE OFCONTENTSModule 1:Course Introduction..............................................................................................................11.1Welcome..........................................................................................................................................11.2Course Audience..............................................................................................................................21.3Learning Objectives..........................................................................................................................21.4Summary..........................................................................................................................................2Module 2:Appropriations Law Overview...............................................................................................32.1Module Introduction........................................................................................................................32.2Basic Fiscal Law................................................................................................................................32.3Appropriation Acts...........................................................................................................................32.4Authorization vs. Appropriation......................................................................................................42.5Continuing Resolution Authority.....................................................................................................42.6Primary Fiscal Law Statutes.............................................................................................................52.7Practice Activity...............................................................................................................................52.8Knowledge Check.............................................................................................................................62.9Module Summary............................................................................................................................7Module 3:Purpose Statute.....................................................................................................................83.1Introduction.....................................................................................................................................83.2What is the Purpose Statute?..........................................................................................................83.3Purpose Statute and “Necessary Expenses”....................................................................................83.4Necessary Expense Rule...................................................................................................................93.5Necessary Expense Rule: Three Part Test........................................................................................93.6Authorized and Unauthorized Appropriations..............................................................................103.7Exceptions to Unauthorized Uses of Appropriations.....................................................................103.8Practice Activity.............................................................................................................................113.9Knowledge Check...........................................................................................................................133.10 Module Summary..........................................................................................................................13Module 4:The Time Statute.................................................................................................................144.1Introduction...................................................................................................................................144.2What is the Time Statute...............................................................................................................144.3Obligation Periods..........................................................................................................................144.4Three Phases of an Appropriation.................................................................................................15
Fiscal Law Refresher - Course ContentPageii4.5Obligation Considerations..............................................................................................................154.6Contract Scope Time Considerations and Prior-Year Funds..........................................................164.7The Bona Fide Needs Rule.............................................................................................................164.8Bona Fide Needs Rule Applications...............................................................................................174.9GAO Case Study.............................................................................................................................204.10 Advance Payment Prohibition.......................................................................................................214.11 Advance Payment Prohibition Exceptions.....................................................................................214.12 Practice Activity.............................................................................................................................224.13 Knowledge Check...........................................................................................................................234.14 Module Summary..........................................................................................................................23Module 5:The Amount Statute............................................................................................................245.1Module Introduction......................................................................................................................245.2What is the Amount Statute?........................................................................................................245.3Miscellaneous Receipts Statute.....................................................................................................245.4Miscellaneous Receipts Statute Example......................................................................................255.5Miscellaneous Receipts Exceptions...............................................................................................255.6Other Situations Where Receipts are Retained.............................................................................265.7History of the Anti-deficiency Act (ADA)........................................................................................265.8ADA Defined...................................................................................................................................275.9Introduction to ADA Violations......................................................................................................275.10 Over-obligation..............................................................................................................................285.11 Revolving Fund (RF).......................................................................................................................295.12 Obligating in Advance of an Appropriation...................................................................................295.13 Augmentation................................................................................................................................305.14 What is Augmentation?.................................................................................................................305.15 Augmentation: Voluntary Services................................................................................................305.16 Augmentation: Voluntary Service Exceptions...............................................................................315.17 Augmentation: Personal Services Prohibition...............................................................................315.18 Augmentation: Donations..............................................................................................................325.19 ADA Violations: Correcting and Reporting.....................................................................................325.20 ADA Violations: Investigations and Penalties................................................................................335.21 Practice Activity.............................................................................................................................345.22 Knowledge Check...........................................................................................................................35
Fiscal Law Refresher - Course ContentPageiii5.23 Summary........................................................................................................................................35Module 6:Your Responsibilities in Funds Management......................................................................366.1Module Introduction......................................................................................................................366.2Army Values (Do the Right Thing)..................................................................................................366.3Accountable Officials.....................................................................................................................386.4Certifying Officials (CO)..................................................................................................................386.5Positions with CO Responsibilities.................................................................................................396.6Disbursing Officials (DO)................................................................................................................396.7Departmental Accountable Official (DAO).....................................................................................396.8Supervisors.....................................................................................................................................406.9Other Fical Responsibilities............................................................................................................406.10 Pecuniary Liability..........................................................................................................................416.11 Stakeholder Coordination..............................................................................................................416.12 Project Manager Key Questions....................................................................................................426.13 Practice Activity.............................................................................................................................426.14 Knowledge Check...........................................................................................................................446.15 Summary........................................................................................................................................44Module 7:P2 and PR&C Controls.........................................................................................................457.1Introduction...................................................................................................................................457.2P2 System Overview......................................................................................................................457.3PR&C Separation of Duties............................................................................................................457.4Preparing a PR&C...........................................................................................................................467.5Practice Activity.............................................................................................................................467.6Knowledge Check...........................................................................................................................477.7Summary........................................................................................................................................47Module 8:Areas of Concern.................................................................................................................488.1Introduction...................................................................................................................................488.2Customer Expectations..................................................................................................................488.3Using Multiple Funds.....................................................................................................................488.4Special Funding Limitations for Construction................................................................................

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Term
Fall
Professor
Myungjin Chung
Tags
Law, Fiscal Year, Appropriation, United States Army, Appropriation bill, Appropriation Act

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