Federal Appropriations Law for IG's, Investigators and Auditors

5 days – 40 CLPs

This course is taught using our Active*Learn ™ training model. Consists of fast-paced learning, break-out sessions, team assignments, learn by doing. We have used this approach for over three years with superb student evaluations. The students learn by doing and enjoy the experience.

This course is available for On-Site Training Only. We will bring this course to your agency or company.
Contact Don Dickson, On-Site Training Manager at (301) 455-5633 or Don.Dickson@GovernmentTrainingInc.com

About this course

Federal Offces of Inspector General (OIGs) promote economy, effciency, and effectiveness in Government operations and help detect and deter fraud, waste, abuse, and mismanagement. In FY 2011, more than 14,700 employees at 73 OIGs conducted audits, inspections, evaluations, and investigations. Together, the work of the OIG community resulted in significant improvements to the economy and effciency of programs Government-wide, with potential savings totaling almost $93.9 billion. With the OIG community’s aggregate FY 2011 budget of approximately $2.7 billion, these potential savings represent about a $35 return on every dollar invested in the OIGs. The potential savings total includes:

• $84.8 billion in potential savings from audit recommendations agreed to by management, and
• $9.1 billion in potential savings from investigative receivables and recoveries.

All this in addition to federal audit and investigatory agencies with similar success stories of savings and ferreting out corruption.

Past history has shown that the federal contracting system and spending ethics are principle domains for wrong doing. Today’s modern auditor, investigator, inspector must have current and relevant information on the rules, practices and ethics of procuring products and services and spending federal dollars.

The Federal Appropriations Law for IG's, Investigators and Auditors Training Workshop provides hands on training on the GAO Principles of Appropriations Law with an emphasis on those areas of high incidence of ethics and criminal breach, lessons-learned, investigators checklists and audit toolset.

Learning objectives. At the completion of the course, the student will be able to…

• Apply fraud, waste, abuse and criminal lessons-learned to the audit of appropriated funds spending.
• Conduct an audit of appropriated funds use and using check lists and audit tools, find most likely areas for further investigation.
• Explain the major components of the GAO Principles of Appropriations Law (The Red Book) and find relevant reference text to the area under examination.
• Determine the legal availability of appropriations (including food, gifts, awards, taxes, and clothing) as to purpose, time, and amount.
• Find the legal obligation of funds
• Identify that obligations are charged to the correct fund sources
• Discover violations of the Anti-deficiency Act (ADA)
• Identify the sources and other basics of appropriations law
• Identify when laws are in conflict or unclear

Course Syllabus

Appropriations Law Basics

• Sources of appropriations law
• How an office gets “money”
• Flexibilities and limitations in the use of appropriations
• Appropriation acts compared with authorization acts
• Does the budget matter?
• Reprogramming
• What to do when more than one appropriation or fund is available
• How long legal provisions are in effect
• How to clarify unclear laws

Appropriations Available as to Purpose

• Attendance at meetings and conventions
• Entertainment, food, and recreation
• Municipal services
• Gifts, awards, and mementos distributed by the agency
• Insurance
• Membership fees
• Job qualification expenses
• Wearing apparel
• Medical expenses
• Business cards
• Office decorations
• State and local taxes
• Telephone services

Appropriations Available as to Time

• How to decide which fiscal year to charge
• The bona fide need rule
• Contract modifications and amendments
• Prohibition on payments in advance
• What happens to the “money” at the end of the year

Appropriations Available as to Amount

• The ADA
• Penalties for over-obligating
• Gifts and donations to the government
• Gifts and donations to employees

Other Appropriations Law Issues

• What constitutes a legal obligation
• Criteria for recording obligations, including contracts, salaries, and grants
• Continuing resolutions
• Liability and relief of accountable officials
• Applying appropriations law principles to interagency transactions (reimbursables)

Course Schedule

• Registration begins at 8:00 am
• Class begins at 8:30am
• Class ends at 4:30pm
• There are several 10-15 minute breaks throughout the day.
• Lunch generally begins at 12:00pm and lasts approximately 1 hour