Tag: Ethics Counselor’s Deskbook

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 a...