Fiscal Law Deskbook 2021: This book is composed by United States Government US Army. You can download it freely in pdf format. For many years after the adoption of the Constitution, the executive departments exercised little fiscal control over the funds allocated to them. During these years, departments commonly committed funds prior to appropriations, pooled funds and used funds for purposes other than those for which they were appropriated, and committed or spent funds early in the fiscal year and then sought deficiency appropriations to continue operations.
Congress passed the Anti-Deficiency Act (ADA) to curb fiscal abuses that often created “coercive deficiencies” that required supplemental appropriations. The Law actually consists of several statutes that require administrative and criminal sanctions for the illegal use of allocated funds. See 31 U.S.C. §§ 1341, 1342, 1350, 1351, and 1511-1519.
The period of time in which budget authority is available for the original obligation. Department of Defense Financial Management Regulation 7000.14-R, Glossary, p. G23 [hereinafter DoD FMR]. Most allowances are available by obligation for a limited period of time, for example, one fiscal year for O&M allowances. If the activities do not obligate the funds during the availability period, the funds expire and are generally not available for new obligations thereafter.
|Book Name||Fiscal Law Deskbook 2021|
|Author of Book||United States Government US Army|
|Category||Tax Law Books|
Overview of Fiscal Law Deskbook 2021 Pdf Free DownloadAccording to United States Government US Army, an obligation is an act that legally binds the government to make a payment. Liabilities are amounts that represent orders placed, contracts awarded, services received, and similar transactions during an accounting period that will require payment during the same period or in a future period. This includes payments for which no obligations have been previously recorded and adjustments for differences between previously recorded obligations and actual payments to settle those obligations. The amount of the obligations contracted is segregated into undelivered orders and accrued paid or unpaid expenses. For purposes of matching a disbursement to its corresponding obligation, the term obligation refers to each separate obligation amount identified by a separate line item. DoD FMR, Glossary, p. G-21.
Topics of this Edition
- INTRODUCTION TO FISCAL LAW
- AVAILABILITY OF APPROPRIATIONS AS TO PURPOSE
- AVAILABILITY OF APPROPRIATIONS AS TO TIME
- THE ANTI-DEFICIENCY ACT
- OBLIGATING APPROPRIATED FUNDS
- INTERAGENCY ACQUISITIONS
- REVOLVING FUNDS
- CONSTRUCTION FUNDING
- CONTINUING RESOLUTION AUTHORITY
- OPERATIONAL FUNDING
- THE JUDGMENT FUND
- NONAPPROPRIATED FUNDS
- LIABILITY OF ACCOUNTABLE OFFICERS
- FISCAL LAW RESEARCH
About the Author
United States Government US Army
The Department of the Army (DA) is one of three military departments within the Department of Defense of the United States of America. The Department of the Army is the agency of the Federal Government within which the United States Army is organized and is directed by the Secretary of the Army, who has the statutory authority (10 U.S.C. § 3013) to conduct its business and dictate regulations for your government. , subject to the limits of the law, and the instructions of the Secretary of Defense and the President.
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