Fiscal Law Overview: This book is composed of Ethics Counselor’s Deskbook. You can download it freely in pdf format. The US Constitution gives Congress the authority to collect revenue, borrow funds, and appropriate the revenue to federal agencies. See United States Constitution, art. I, secs. 8 and 9. In the development of these express constitutional powers, Congress strictly limits the obligation and expenditure of public funds by the Executive Branch. Congress regulates virtually all programs and activities of the Executive Branch through the appropriations process.
A final commitment that creates a legal liability of the government for payment of goods and services ordered or received, or a legal duty on the part of the United States that could become a legal liability by virtue of actions by the other party. party outside the control of the United States. Payment can be made immediately or in the future. An agency incurs an obligation, for example, when it places an order, signs a contract, awards a grant, purchases a service, or performs other actions that require the government to make payments to the public or from one government account to another.
|Book Name||Fiscal Law Overview|
|Author of Book||Ethics Counselor’s Deskbook|
|Category||Tax Law Books|
Overview of Fiscal Law Overview Pdf Free DownloadAccording to Ethics Counselor’s Deskbook, an appropriations authorization is, under the rules of Congress, a prerequisite for such an appropriation. Thus, for example, a point of order can be raised in any of the chambers objecting to an appropriation in an act of appropriation that is not previously authorized by law. This rule is rarely applied in practice, and there is generally no other requirement for authorization for an appropriation to occur. However, there are certain situations created by law in which Congress must authorize an appropriation. For example, 10 U.S.C. § 114(a) states that “No funds may be appropriated for any fiscal year” for specific purposes, including acquisition, military construction, and/or research, development, test, and evaluation “unless the funds have been specifically authorized by law ” ( emphasis added).
The express Prohibitions and Authorizations can also be temporary or permanent. For example, if the restriction arises from a provision in an appropriation law that does not expressly state the duration of the limitation, an agency may assume that the restriction is effective only for the fiscal year covered by the law. This presumption can be overcome if the restriction uses language that indicates the future, or if the legislation clearly indicates its permanent nature. Compare the Bureau of Alcohol, Tobacco, Firearms and Explosives: Future Words in the Fiscal Year 2006 Appropriations Act, 2007 WL 2471778, Comp. Gen. No. B-309704 (Aug. 28, 2007) (prohibiting the use of “funds appropriated under this or any other Act with respect to any fiscal year” permanently barred the use of appropriations to disclose the contents of the database of the Firearms Tracking System), for Permanence of the weapons testing moratorium contained in the Appropriations Law of the fiscal year 1986, 65 Comp. Gen. 588, 589 (1986) (prohibiting the use of appropriations in “this Act or any other Act” effective only for that fiscal year).
Topics of this EditionI. INTRODUCTION
A. U.S. CONSTITUTION
B. THE MAJOR FISCAL LIMITATIONS
C. PHILOSOPHY OF FISCAL LAW
II. KEY TERMINOLOGY
III. AVAILABILITY AS TO PURPOSE.
A. THE “PURPOSE STATUTE”.
B. THREE-PART TEST FOR A PROPER PURPOSE.
C. DETERMINING THE PURPOSE OF A SPECIFIC APPROPRIATION.
D. NECESSARY EXPENSES.
E. TYPICAL QUESTIONABLE EXPENSES
F. IS THE EXPENDITURE PROHIBITED?
G. IS THE EXPENDITURE OTHERWISE PROVIDED FOR IN A SEPARATE APPROPRIATION?
H. AUGMENTATION OF APPROPRIATIONS & MISCELLANEOUS RECEIPTS.
I. EMERGENCY AND EXTRAORDINARY EXPENSE FUNDS.
J. MILITARY CONSTRUCTION
IV. AVAILABILITY AS TO TIME.
A. THE TIME RULE.
B. THE “BONA FIDE NEEDS” RULE.
C. PARKING FUNDS
V. AVAILABILITY AS TO AMOUNT
A. ADMINISTRATIVE SUBDIVISION OF FUNDS.
B. REGULATIONS TO CONTROL THE RATE OF OBLIGATIONS
VI. THE ANTIDEFICIENCY ACT.
B. ANTIDEFICIENCY ISSUES WITH P-T-A
C. LIMITATION ON VOLUNTARY SERVICES.
D. INVESTIGATING AND REPORTING ADA VIOLATIONS
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