CDFM Fiscal Law
Purpose, Time, and Amount (PTA)
*Federal appropriations law can be categorized into which three topical areas?
DoD General Counsel
*In the Department of Defense, final decisions of fiscal law questions are "officially" rendered by
whom?
Appropriations; Contract Authority; Borrowing Authority; Monetary Credits; Offsetting Collections and
Receipts; Loan and Loan Guarantee Authority
*What are the basic types of budget authority used in the Federal Government?
They normally remain available for new obligations for ONE fiscal year
*Annual appropriations remain available for new obligations for how long?
Annual appropriation
*Operation and Maintenance (O&M) is an example of what type of appropriation?
Multi-year appropriation
*RDT&E is an example of what type of appropriation?
No-year appropriation
*Budget authority does not expire in what type of appropriation?
Legislative Branch (Congress)
*Article 1, Section 9, of the U.S. Constitution gives the power to appropriate funds for operating the
Government to which branch of the Government?
Congressional Budget Act of 1974
*Which law established the House and Senate Budget Committees and the Congressional Budget
Office (CBO)?
Must bear a logical relationship
Not prohibited by law
Not funded elsewhere
*What are the three tests which must be met for use of the Necessary Expense doctrine?
Certifying Officers
Disbursing Officers
Departmental Accountable Officials
*Who are determined to be accountable individuals in the Department of Defense?
The Defense Finance and Accounting Service (DFAS)
*Who grants relief of liability to a certifying officer for erroneous or illegal payments in the
Department of Defense?
, Multi-year authority
*What type of budgetary resources remains available for new obligations for more than one fiscal
year?
No-year authority
*What type of budgetary resources remains available for new obligations until the purpose for which
they were provided is carried out?
Continuing resolution
*What type of Congressional resolution can be thought of as a temporary appropriations act?
Antideficiency Act (ADA) Violation
*If a Contracting Officer signs a contract in advance of an appropriation, what type of violation has
occurred?
The Office of Management and Budget (OMB)
*What agency apportions funds for a working capital fund?
Sequestration of federal funds concerns automatic cuts in federal spending that occur through the
withdrawal of funding for certain government programs, such as has occurred resulting from the
Gramm-Rudman-Hollings Act and the Budget Control Act of 2011.
*What does sequestration of federal funds mean?
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.
U.S. v. MacCollom (1976) - 426 US 317
What is the basic axiom of fiscal law?
Fiscal Law
___________ is the body of law which governs the availability and use of public funds.
1. The Constitution
2. Authorization Acts
3. Appropriation Acts
4. General Statutes
5. CG Decisions & Courts
What are the five sources of Fiscal Law?
GAO Principles of Federal Appropriations Law (The Red Book)
Two additional principles:
1. Specific of general appropriations
2. Do not do indirectly what you cannot do directly
What is the most authoritative source of information on the proper use of appropriated funds?
Purpose, Time, and Amount (PTA)
*Federal appropriations law can be categorized into which three topical areas?
DoD General Counsel
*In the Department of Defense, final decisions of fiscal law questions are "officially" rendered by
whom?
Appropriations; Contract Authority; Borrowing Authority; Monetary Credits; Offsetting Collections and
Receipts; Loan and Loan Guarantee Authority
*What are the basic types of budget authority used in the Federal Government?
They normally remain available for new obligations for ONE fiscal year
*Annual appropriations remain available for new obligations for how long?
Annual appropriation
*Operation and Maintenance (O&M) is an example of what type of appropriation?
Multi-year appropriation
*RDT&E is an example of what type of appropriation?
No-year appropriation
*Budget authority does not expire in what type of appropriation?
Legislative Branch (Congress)
*Article 1, Section 9, of the U.S. Constitution gives the power to appropriate funds for operating the
Government to which branch of the Government?
Congressional Budget Act of 1974
*Which law established the House and Senate Budget Committees and the Congressional Budget
Office (CBO)?
Must bear a logical relationship
Not prohibited by law
Not funded elsewhere
*What are the three tests which must be met for use of the Necessary Expense doctrine?
Certifying Officers
Disbursing Officers
Departmental Accountable Officials
*Who are determined to be accountable individuals in the Department of Defense?
The Defense Finance and Accounting Service (DFAS)
*Who grants relief of liability to a certifying officer for erroneous or illegal payments in the
Department of Defense?
, Multi-year authority
*What type of budgetary resources remains available for new obligations for more than one fiscal
year?
No-year authority
*What type of budgetary resources remains available for new obligations until the purpose for which
they were provided is carried out?
Continuing resolution
*What type of Congressional resolution can be thought of as a temporary appropriations act?
Antideficiency Act (ADA) Violation
*If a Contracting Officer signs a contract in advance of an appropriation, what type of violation has
occurred?
The Office of Management and Budget (OMB)
*What agency apportions funds for a working capital fund?
Sequestration of federal funds concerns automatic cuts in federal spending that occur through the
withdrawal of funding for certain government programs, such as has occurred resulting from the
Gramm-Rudman-Hollings Act and the Budget Control Act of 2011.
*What does sequestration of federal funds mean?
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.
U.S. v. MacCollom (1976) - 426 US 317
What is the basic axiom of fiscal law?
Fiscal Law
___________ is the body of law which governs the availability and use of public funds.
1. The Constitution
2. Authorization Acts
3. Appropriation Acts
4. General Statutes
5. CG Decisions & Courts
What are the five sources of Fiscal Law?
GAO Principles of Federal Appropriations Law (The Red Book)
Two additional principles:
1. Specific of general appropriations
2. Do not do indirectly what you cannot do directly
What is the most authoritative source of information on the proper use of appropriated funds?
