Management Concepts

Appropriations Law for Revolving Funds and Reimbursables

Available dates

Jan 13—14, 2020
2 days
Washington, District of Columbia, United States
USD 729
USD 364 per day
Mar 16—17, 2020
2 days
Washington, District of Columbia, United States
USD 729
USD 364 per day
May 26—27, 2020
2 days
Washington, District of Columbia, United States
USD 729
USD 364 per day
+5 more options


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About the course

Many financial management professionals are responsible for complying with legal requirements for government business transactions. With this responsibility comes a need to understand the various aspects of Federal business activities, such as reimbursables, revolving funds, and user charges. You will learn how to properly apply the basic tenets of appropriations to your agency transactional work by examining and discussing the requirements of Chapter 12 from Volume 3 of the GAO Principles of Federal Appropriations Law (the Red Book) and other guidelines.

Learning Objectives

  • Apply the three tests that determine the legal availability of appropriated funds
  • Describe the Economy Act and its requirements for interagency transaction payments and costs
  • Differentiate between services which may and may not be performed as interagency transactions
  • Describe and apply the account adjustment statute
  • Discuss the characteristics of revolving funds
  • Account for augmentation, impairment, and property depreciation issues for revolving funds
  • Describe and apply intragovernmental business rules and assisted acquisition policies and procedures
  • Determine the legality of and method for charging a user fee
  • Discuss the characteristics of Nonappropriated Fund Instrumentalities (NAFIs)

Course Topics

Appropriations Law Review

  • Sources of Appropriations Law
  • Legal Framework
  • Purpose Law
  • Time Principles
  • Amount Principles

Interagency Transactions

  • Background
  • Who is Covered?
  • Fiscal Matters
  • What Work or Services May Be Performed?
  • Account Adjustment Statute and Other Interagency Authorities

Revolving Funds

  • Concept and Definition
  • Impact on Congressional Control
  • Creating Revolving Funds
  • Receipts and Reimbursables
  • Types of Revolving Funds
  • Legal Considerations
  • Augmentation and Impairment
  • Property Management & Utilization
  • DoD Revolving Funds

User Charges

  • Providing to Private Parties
  • The Concept of User Charges
  • Independent Offices Appropriation Act of 1952 (31 USC 483a)
  • Other Authorities
  • Disposition of Fees

Nonappropriated Fund Instrumentalities (NAFIs)

  • NAFIs Defined
  • Sources of NAFI Funding
  • Transactions with Federal Agencies
  • Management of NAFIs
  • Sovereign Immunity

Who should attend

This course is designed for anyone familiar with the basic tenets of appropriations law who deals with interagency transactions (reimbursables and revolving funds) and other government businesslike activities (user charges).

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