There are four important exceptions to the general prohibition on obligating funds
after the period of availability:
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1. Contract Modifications;
2. Bid Protests
3. Terminations for Default; and
4. Terminations for Convenience (only in limited circumstances).
Statement on whether there is reasonable assurance that the agency's control are
achieving their intended objectives?
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, Statement of Assurance
If the settlement relates to an _____-_____ _____ change (the "relation-back theory"), that
settlement should be funded from the appropriation cited on the original contract.
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In scope Contract
Who heads the GAO, an investigative arm of Congress charged with examining all
matters relating to the receipt and disbursement of public funds?
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Comptroller General
Prescribe rules and procedures for budget execution. Many of the specific provisions
were previously enacted as Section 3679 of the revised statutes also known as the
Anti-Deficiency Act?
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Chapters 13 and 15, 31 USC
,The IRS issued a task order with FY1 funds for a specific amount of computer
equipment under an ID/IQ contract. There was a cost underrun (it cost less money),
so the IRS proposed to modify to the task order in FY2 to use the FY1 money it "saved"
to purchase additional computers.
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GAO opined that a modification of a contract to increase the quantity
constitutes a new obligation and is chargeable only to funds current at the
time of the modification, even though it was an ID/IQ contract and the IRS
argued it "needed" the computers in FY1 but had limited funds available.
Agencies will deposit collections authorized or required to be credited to an account,
but received after an account is closed, in?
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Treasury as miscellaneous receipts.
The President has delegated the authority to apportion executive branch
appropriations to the?
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OMB
Agencies are responsible for maintaining a system of accounting and internal controls
to avoid violations of the?
, Give this one a try later!
31 USC 1341, 1342, and 1517 ADA
Establishes guidelines for reviewing internal controls?
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Director OMB
Statutes dealing with all federal employees are generally found in _____ _____, so if you
want to find a statute that might allow all agencies to use their appropriated funds to
pay for employee benefits or training?
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Title 5
Are management tools that provide working capital for the operation of certain
activities. The receiving activity must reimburse the funds for the costs of goods or
services when provided.
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Revolving Funds
after the period of availability:
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1. Contract Modifications;
2. Bid Protests
3. Terminations for Default; and
4. Terminations for Convenience (only in limited circumstances).
Statement on whether there is reasonable assurance that the agency's control are
achieving their intended objectives?
Give this one a try later!
, Statement of Assurance
If the settlement relates to an _____-_____ _____ change (the "relation-back theory"), that
settlement should be funded from the appropriation cited on the original contract.
Give this one a try later!
In scope Contract
Who heads the GAO, an investigative arm of Congress charged with examining all
matters relating to the receipt and disbursement of public funds?
Give this one a try later!
Comptroller General
Prescribe rules and procedures for budget execution. Many of the specific provisions
were previously enacted as Section 3679 of the revised statutes also known as the
Anti-Deficiency Act?
Give this one a try later!
Chapters 13 and 15, 31 USC
,The IRS issued a task order with FY1 funds for a specific amount of computer
equipment under an ID/IQ contract. There was a cost underrun (it cost less money),
so the IRS proposed to modify to the task order in FY2 to use the FY1 money it "saved"
to purchase additional computers.
Give this one a try later!
GAO opined that a modification of a contract to increase the quantity
constitutes a new obligation and is chargeable only to funds current at the
time of the modification, even though it was an ID/IQ contract and the IRS
argued it "needed" the computers in FY1 but had limited funds available.
Agencies will deposit collections authorized or required to be credited to an account,
but received after an account is closed, in?
Give this one a try later!
Treasury as miscellaneous receipts.
The President has delegated the authority to apportion executive branch
appropriations to the?
Give this one a try later!
OMB
Agencies are responsible for maintaining a system of accounting and internal controls
to avoid violations of the?
, Give this one a try later!
31 USC 1341, 1342, and 1517 ADA
Establishes guidelines for reviewing internal controls?
Give this one a try later!
Director OMB
Statutes dealing with all federal employees are generally found in _____ _____, so if you
want to find a statute that might allow all agencies to use their appropriated funds to
pay for employee benefits or training?
Give this one a try later!
Title 5
Are management tools that provide working capital for the operation of certain
activities. The receiving activity must reimburse the funds for the costs of goods or
services when provided.
Give this one a try later!
Revolving Funds
