FISCAL LAW OVERVIEW
I. INTRODUCTION............................................................................................................... 3
A. U.S. CONSTITUTION............................................................................................................ 3
B. THE MAJOR FIS...
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FISCAL LAW
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FISCAL LAW OVERVIEW
I. INTRODUCTION............................................................................................................... 3
A. U.S. CONSTITUTION............................................................................................................ 3
B. THE MAJOR FISCAL LIMITATIONS ......................................................................................... 3
C. PHILOSOPHY OF FISCAL LAW ............................................................................................. 3
II. KEY TERMINOLOGY...................................................................................................... 4
III. AVAILABILITY AS TO PURPOSE. ............................................................................... 6
A. THE “PURPOSE STATUTE”. ................................................................................................. 6
B. THREE-PART TEST FOR A PROPER PURPOSE. ...................................................................... 7
C. DETERMINING THE PURPOSE OF A SPECIFIC APPROPRIATION. ............................................ 8
D. NECESSARY EXPENSES. .................................................................................................... 14
E. TYPICAL QUESTIONABLE EXPENSES. ................................................................................ 15
F. IS THE EXPENDITURE PROHIBITED? .................................................................................. 34
G. IS THE EXPENDITURE OTHERWISE PROVIDED FOR IN A SEPARATE APPROPRIATION? ....... 34
H. AUGMENTATION OF APPROPRIATIONS & MISCELLANEOUS RECEIPTS. ............................. 40
I. EMERGENCY AND EXTRAORDINARY EXPENSE FUNDS. ..................................................... 46
J. MILITARY CONSTRUCTION................................................................................................ 51
IV. AVAILABILITY AS TO TIME. ..................................................................................... 63
A. THE TIME RULE. . ............................................................................................................. 63
B. THE “BONA FIDE NEEDS” RULE.. ..................................................................................... 63
C. PARKING FUNDS.. ............................................................................................................ 65
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,V. AVAILABILITY AS TO AMOUNT. .............................................................................. 67
A. ADMINISTRATIVE SUBDIVISION OF FUNDS. ...................................................................... 67
B. REGULATIONS TO CONTROL THE RATE OF OBLIGATIONS . ................................................ 67
VI. THE ANTIDEFICIENCY ACT. ..................................................................................... 67
A. PROHIBITIONS. ................................................................................................................. 67
B. ANTIDEFICIENCY ISSUES WITH P-T-A............................................................................... 68
C. LIMITATION ON VOLUNTARY SERVICES. . ......................................................................... 70
D. INVESTIGATING AND REPORTING ADA VIOLATIONS. ....................................................... 72
VII. CONCLUSION. ................................................................................................................ 72
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, FISCAL LAW OVERVIEW
I. INTRODUCTION.
A. The U.S. Constitution gives Congress the authority to raise revenue, borrow
funds, and appropriate the proceeds for federal agencies. See U.S. Constitution,
Art. I, §§ 8 and 9. In implementing these express constitutional powers, Congress
limits strictly the obligation and expenditure of public funds by the Executive
Branch. Congress regulates virtually all Executive Branch programs and
activities through the appropriations process.
1. Congress has enacted fiscal controls, which, if violated, subject the
offender to serious adverse personnel actions and possible criminal
penalties.
2. Congress and the Department of Defense (DoD) have agreed informally to
additional restrictions. The DoD refrains from taking certain actions
without first giving prior notice to, and receiving consent from, Congress.
These restraints are embodied in regulation or instituted through historical
practice.
B. What are the major fiscal limitations?
1. An agency may obligate and expend appropriations only for a proper
purpose;
2. An agency may obligate only within the time limits applicable to the
appropriation (e.g., O&M funds are available for obligation for one fiscal
year); and
3. An agency may not obligate more than the amount appropriated by the
Congress.
C. Philosophy of Fiscal Law. “The established rule is that the expenditure of public
funds is proper only when authorized by Congress, not that public funds may be
expended unless prohibited by Congress.” United States v. MacCollom, 426 U.S.
317, 321 (1976).
Fiscal Law Overview
Ethics Counselor's Deskbook
November 2013
3
, II. KEY TERMINOLOGY.
A. Fiscal Year. The Federal Government’s fiscal year begins on 1 October and ends
on 30 September.
B. Period of Availability. The period of time in which budget authority is available
for original obligation. Most appropriations are available for obligation for a
limited period of time. If activities do not obligate the funds during the period of
availability, the funds expire and are generally unavailable for obligation
thereafter. GAO Red Book, Vol. I, p 5-3, GAO-04-261SP (Jan. 2004).
C. Obligations. A definite commitment that creates a legal liability of the
government for the payment of goods and services ordered or received, or a legal
duty on the part of the United States that could mature into a legal liability by
virtue of actions on the part of the other party beyond the control of the United
States. Payment may be made immediately or in the future. An agency incurs an
obligation, for example, when it places an order, signs a contract, awards a grant,
purchases a service, or takes other actions that require the government to make
payments to the public or from one government account to another. The standards
for the proper reporting of obligations are found in section 1501(a) of title 31 of
the United States Code. GAO, A Glossary of Terms Used in the Federal
Budget Process, p.70, GAO-05-734SP (Sept. 2005) (“GAO Glossary”).
D. Budget Authority.
1. Congress finances federal programs and activities by granting budget
authority. Budget authority is also called obligational authority.
2. Budget authority means “the authority provided by Federal law to incur
financial obligations . . .” 2 U.S.C. § 622(2).
3. “Contract Authority,” is a limited form of “budget authority.” Contract
authority is specific statutory authority to contractually obligate the United
States to future payments even though no appropriations are available to
pay the obligations at the time the contract is made. Hon. Alan Cranston,
1990 WL 10007871, at *3, Comp. Gen. No. B-239435 (Aug. 24, 1990).
An example of such statutory authority is the Feed and Forage Act, 41
U.S.C. § 11.
Fiscal Law Overview
Ethics Counselor's Deskbook
November 2013
4
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