FISCAL LAW COMPREHENSIVE REVIEW
2026 VERIFIED QUESTIONS AND
SOLUTIONS
◉What does the Purpose (31 USC 1301) states?. Answer:
"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?. Answer: 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?. Answer: 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?. Answer: 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?. Answer: 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.". Answer: 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?. Answer: 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. Answer: 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).
Answer: "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?. Answer:
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.
2026 VERIFIED QUESTIONS AND
SOLUTIONS
◉What does the Purpose (31 USC 1301) states?. Answer:
"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?. Answer: 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?. Answer: 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?. Answer: 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?. Answer: 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.". Answer: 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?. Answer: 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. Answer: 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).
Answer: "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?. Answer:
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.
