2 the expenditure must not be prohibited by law 3 the

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2. The expenditure must not be prohibited by law. 3. The expenditure must not be otherwise provided for; it must not fall within the scope of some other appropriation. See e.g., Mr. Stephen M. Bodolay, 1996 WL 112423, at 1, Comp. Gen. No. B- 240365.2 (March 14, 1996); Hon. Bill Alexander, 63 Comp. Gen. 422, 427-428 (1984); Secretary of Interior, 34 Comp. Gen. 195, 196 (1954).
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Fiscal Law Overview Ethics Counselor's Deskbook November 2013 8 C. Determining the Purpose of a Specific Appropriation. 1. Appropriations Acts. a. An appropriation is a statutory authorization “to incur obligations and make payments out of the Treasury for specified purposes.” See GAO Glossary, p.13, GAO-05-734SP (Sept. 2005). b. At the present time there are thirteen (13) regular annual appropriations acts. Some of these acts provide appropriations to a single agency, while others provide appropriations to multiple agencies. See, generally, GAO Red Book, Vol. I, pp. 1-26 to 1-27, GAO-04-261SP (Jan. 2004). c. In each of the two annual appropriations acts devoted to DoD, Congress grants multiple appropriations. See, e.g., Department of Defense Appropriations, 2012, Pub. L. No. 112-74, Division A and Division H. d. Earmarks. An earmark occurs when Congress designates a portion of an appropriation for a particular purpose by way of legislative language within the appropriation. See GAO Glossary, p.46, GAO- 05-734SP (Sept. 2005). e. Researching Appropriation Acts. In addition to LEXIS TM - and Westlaw TM -based research, one can utilize the Thomas website ( ) within the Library of Congress to conduct research on legislation enacted since 1973. This website also has a consolidated listing of appropriations legislation enacted since 1998 and a list of pending appropriations bills for the current or upcoming fiscal year. 2. Organic Legislation. Organic legislation is legislation that creates a new agency or establishes a program or function within an existing agency that a subsequent appropriation act will fund. GAO Red Book, Vol. I, p. 2-40, GAO-04-261SP (Jan. 2004). This organic legislation provides the agency with authority to conduct the program, function, or mission and to utilize appropriated funds to do so.
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Fiscal Law Overview Ethics Counselor's Deskbook November 2013 9 a. Example: 10 U.S.C. § 111 establishes the Department of Defense as an executive department. Various statutes scattered mainly throughout Title 10 of the United States Code establish programs or functions that the department is to carry out. See, e.g., 10 U.S.C. § 1090 (giving the Secretary of Defense the mission to “identify, treat, and rehabilitate members of the armed forces who are dependent on drugs or alcohol”). b. Organic legislation may be found in appropriation acts, authorization acts, or “stand-alone” legislation. It may also be codified or uncodified. c. Organic legislation rarely provides any money for the agency, program, or activity it establishes.
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  • Spring '14
  • JuandaL.Daniel
  • United States Code, Gen. No, Fiscal Law Overview

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