Chapter 1 introduction page 1 2 gao08450sp appropriations law au08. Ii ch7d guidelines to avoid augmenting an appropriation. Amount chapter 7 obligation of appropriations chapter 8 continuing. Principles of federal appropriations law red book volume 2 of 2. Principles of federal appropriations law the red book gao.
The red book provides comprehensive text discussion with reference to specific legal authorities to illustrate legal principles, their application, and exceptions. Va will credit refunds received to the appropriation initially charged with the related expenditure, regardless of whether the appropriation is in a current or expired status. A collection of federal resources relating to conferences. Chapter 5 deals with justification documents supporting the research. Buy gao red book principles of federal appropriations law 3rd edition volume 1. Principles of federal appropriations law, also known as the red book, is gaos multivolume treatise concerning federal fiscal law.
Principles of federal appropriations law, also known as the red book, is a multivolume. Guidelines to avoid augmenting an appropriation volume ii chapter 7d. Chapter 1 includes a note regarding citations to gao case law and other relevant. Fiscal law deskbook, 2014, chapter 5 library of congress. Some of these acts provide appropriations to a single agency, while others provide appropriations to multiple agencies. Annual appropriations are available only to meet bona fide needs of the fiscal year for whic h they were appropriated. Various appropriations law related topics volume ii chapter 7 5 a.
We suggest that you use the following format to cite, for example, section c. Buy gao red book principles of federal appropriations law 3rd edition. The red book provides detailed guidance regarding the availability and use of federal funds. Principles of federal appropriations law, also known as the red book, is a multi volume treatise concerning federal fiscal law. Federal register opportunity to ride printing order. Most appropriations are available for obligation for a. Introduction over a century ago, the comptroller of the treasury stated, an appropriation should not be used for the. Chapter 1 introduction chapter 2 the legal framework chapter 3 agency regulations and administrative discretion chapter 4 availibility of appropriations. Gao04261sp principles of federal appropriations law. Forward chapter 1 introduction chapter 2 the legal framework chapter 3 agency regulations and administrative. Articulate the different types of appropriations and time limits. Gaos principles of federal appropriations law red book.
A binder and chapter tabs are included with each volume ordered. The red book provides comprehensive text discussion with reference to specific legal. After the 5 years the money is returned to the treasury and is unavailable for any purpose. Gao, principles of federal appropriations law, 4th ed. In this lesson, the student will be introduced to the principles of appropriations law relating to time limits on appropriations as discussed in the gao red book, vol. The federal training center 30 summary we hope you better understand the. Fiscal law overview ethics counselors deskbook november 20 4 ii. This volume and all other volumes of principles are available on gaos web site o. Gao red book principles of federal appropriations law. An obligation is any act that legally binds the government to make an outlay or expenditure of funds immediately or in the future. Gao06382sp principles of federal appropriations law. This volume and all other volumes of principles, including the annual updates, are available on gaos web.
Our objective in this publication is to present a basic reference work covering the legal issues that arise as the comptroller general carries out his statutory duties to issue decisions and opinions concerning the use and obligation of appropriated funds. An obligation is any act that legally binds the government to make an outlay or expenditure of funds immediately or in the. Principles of federal appropriation law 5 the red book, second edition, published. Through the lecture and class discussions, the student will be able to. It says that funding overruns under costreimbursement contracts is a discretionary action that should be done with current appropriations, not prior year appropriations, except when the government is contractually obligated to fund the overrun. Refunds of expired appropriations are not available for new or currentyear obligations. All you have to read is pages 5 11 through 5 28, which are in volume i. The government accountability office gao is the independent, nonpartisan u. Fiscal law deskbook, 2014, chapter 2 library of congress. Principles of federal appropriations law volume 1 reprint. As with the previous three volumes of this series, volume iv of principles of federal appropriations law is designed to fit in a red 3ring binder imprinted with the title and other identification data. The principles of federal appropriations law 3rd edition volume 1. Gao, principles of federal appropriations law 5 4 january 2004 and 2014 annual update hereafter, gao red book. Gao04261sp principles of federal appropriations law nasa.
Chapter 4 fws program organization and responsibilities chapter 5 fs program organization and responsibilities chapter 6 bia program organization and responsibilities. This is an example of how the navy violated the ada by obligating an appropriation in excess of the amount available in that appropriation, and has been called the granddaddy of all violations. Within dod, volumes 2a and 2b of the dod financial management regulation. The federal governments fiscal year begins on 1 october and ends on 30 september. A summary of changes to fmr vol 5 ch 33 1 day course a copy of the gao annual update to the red book for use as a course workbook 2 and 3 day course copies of applicable case studies. Appropriation law questions contract administration. Federal appropriations law third edition volume i gao04261sp. Volume ii chapter 7 various appropriations law related topics. Appropriate control records should be maintained for each statutory and agency limitation established and for estimated reimbursements to appropriations or funds, including amounts estimated, orders received to date and amounts earned and collected to date. Fiscal law deskbook, 2014, chapter 15 library of congress.
For military personnel and operation and maintenance funding the new obligation period is 1 year. Our current red book consists of chapters of the 4th edition and chapters 515 of the 3rd edition. Dod financial management regulation volume 14, chapter 1 october 2002 chapter 1 administrative control of appropriations 0101 purpose this chapter establishes policy and procedures for the administrative control of funds. This is volume ii of principles of federal appropriations law, third edition. This barcode number lets you verify that youre getting exactly the right version or edition of a book. Department of defense, dod financial management regulation, vol. Chapter 1 federal fire program policy and guidance overview.
Principles of federal appropriations law, commonly known as the red book. Noyear vs multiyear appropriations where in federal. Appropriations law also known as the red book and gao reports. A copy of the powerpoint slides for note taking and reference purposes.
Our objective in this publication is to present a basic reference work covering. We are pleased to present the third edition of volume i of. Federal appropriations law, commonly known as the red book. Principles of federal appropriations law, volume i, 3rd ed gao report no. Red book, page 5 72, 5 73 the period of availability differs for each major dod appropriation category. The bona fide needs rule published here is taken from the p rinciples of federal appropriations law, third edition, volume 1. Rule 65, rules of the united states court of federal claims as amended through july 1, 2014. Principles of federal appropriations law third edition, volume i, january 2004 chapter 5 availability of appropriations. The original antideficiency act ada was enacted in 1870 16 stat. Volume i is 645 pages, so chapter 5 is located in book 2. Gao16463sp, principles of federal appropriations law.
Publication of this volume continues our process of revising and updating the second edition of the red book and reissuing it in what will ultimately be a 3 volume looseleaf set with cumulative annual updates. These references include gao decisions and opinions, judicial. Basic requirements for funding procurement actions and recording the obligation. Gao red book principles of federal appropriation law, volume ii, chapter 10. The period of time in which budget authority is available for original obligation. Gao published the third edition of volume i of principles of federal appropriations law, commonly known as the red book. The red book principles of federal appropriations law.
See volume iv, chapter 15 of the red book for additional. This course is designed for anyone familiar with the basic tenets of appropriations law who deals with interagency. If a federal disbursing officer overdisburses a deposit fund, an antideficiency act violation has occurred and must be reported to omb promptly. Procedures and details for controlling available funds are contained in appendix a. I foreword we are pleased to present the third edition of volume i of principles of federal appropriations law, commonly known as the red book. Our objective in this publication is to present a basic reference work covering those areas of law in which the comptroller general renders decisions. The document was converted in the following manner. This section includes appropriations law opinions and decisions, as well as gaos red book principles of federal appropriations law. Volume v will be published in the perfectbound format. What business or organizational need does this course. This volume updates chapters found in volume iv of the second edition. Principles of federal appropriation law, volumes i and ii, were.
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