Appropriations Law : Principles and Practice

Appropriations Law : Principles and Practice

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  • 製本 Hardcover:ハードカバー版/ページ数 623 p.
  • 言語 ENG
  • 商品コード 9781567261219
  • DDC分類 343.73034

Table of Contents

Preface                                            xix
Acknowledgments xxiii
Overview of Appropriations Law 1 (42)
The Constitution and the Separation of 1 (5)
Powers Doctrine
The Power to Tax and Spend 2 (1)
The Appropriations Clause 2 (1)
Congressional Exercise of the ``Power 3 (2)
of the Purse''
Evolution of the Appropriations Process 5 (1)
The Language of Federal Appropriations Law 6 (2)
The Federal Budget Process 8 (4)
The President's Budget 9 (1)
Congressional Action 9 (3)
Budget Execution 12 (1)
Agency Management of Appropriations 12 (7)
Administrative Subdivision of Funds 13 (1)
Accounting Classification Codes 14 (1)
Impoundment Actions 15 (1)
Deferrals 16 (1)
Rescissions 16 (1)
The Role of the Comptroller General 16 (3)
Overview of Congressional Limitations on 19 (1)
the Use of Appropriated Funds
Purpose Limitations 19 (1)
Time Limitations 19 (1)
Amount Limitations 20 (1)
Key Appropriations Law Concepts 20 (1)
Specific vs. General Appropriations 20 (2)
Two Appropriations Available for the Same 22 (1)
Purpose: The Rule of Election
Permanent vs. Transitory Legislation 23 (4)
The Doctrine of Ratification by 27 (3)
Appropriation
The Rule against Repeal by Implication 30 (4)
Appropriated Amount Exceeds Previously 34 (2)
Authorized Amount
Appropriated Amount Is Less Than 36 (2)
Previously Authorized Amount
Funds Appropriated Prior to Enactment of 38 (2)
Authorization Act
Effect of the Failure to Enact an 40 (3)
Authorization Act
Commitment and Obligation of Funds 43 (50)
Definitions 43 (1)
Commitment of Funds 44 (7)
Purpose of Commitment 45 (1)
Responsibilities 46 (1)
Determining How Much to Commit 47 (1)
Contingent Liabilities 47 (3)
Other Contractual Liabilities 50 (1)
Obligation of Appropriations 51 (11)
Statutory Requirement for Recording 53 (2)
Obligations
Contract Obligations 55 (1)
The Requirement for a Binding Agreement 56 (2)
The Requirement That the Contract Be 58 (3)
``in Writing''
The Requirement of Specificity 61 (1)
Determining How Much to Obligate 62 (21)
Fixed-Price Contracts 62 (1)
Firm Fixed-Price Contracts 62 (1)
Fixed-Price with Economic Price 63 (1)
Adjustment Contracts
Fixed-Price Incentive Contracts 64 (1)
Fixed-Price Award Fee Contracts 65 (1)
Cost-Reimbursement Contracts 66 (2)
Cost-Plus Fixed Fee Contracts 68 (1)
Cost-Plus Incentive Fee Contracts 68 (1)
Cost-Plus Award Fee Contracts 69 (1)
Variable Quantity Contracts 70 (1)
Indefinite-Delivery/Indefinite-Quantity 71 (1)
Contracts
Requirements Contracts 71 (2)
Letter Contracts 73 (2)
Purchase Orders 75 (1)
Options 76 (1)
Rental Agreements 76 (1)
Interagency Transactions 77 (1)
Voluntary Interagency Agreements 78 (3)
Interagency Agreements Required by Law 81 (2)
Orders from Stock 83 (1)
Specific Obligations Situations 83 (6)
Ratification of Unauthorized Commitments 84 (1)
Liquidated Damages 85 (1)
Litigation 86 (2)
Obligations Subject to the Availability 88 (1)
of Funds
Deobligations 89 (4)
Availability of Appropriations: Purpose 93 (108)
The Purpose Statute 93 (1)
Application of the Purpose Statute 94 (3)
How to Determine the Purpose of an 97 (15)
Appropriation
Consider the Plain Meaning of the 98 (2)
Appropriation Act
Use of Legislative History to Determine 100 (1)
Purpose
Meaning of ``Legislative History'' 101 (1)
Types of Legislative History and Their 102 (5)
Significance
The Effect of Items Included in the 107 (3)
Agency's Budget Request
Termination of a Program with Funds 110 (2)
Appropriated for That Program
The Necessary Expense Doctrine 112 (12)
Relationship of the Expenditure to the 113 (1)
Appropriation
Specifically Stated Purpose 113 (1)
The Role of Agency Discretion 114 (7)
The Expenditure Must Not Be Prohibited 121 (2)
by Law
The Expenditure Must Not Be Otherwise 123 (1)
Provided For
Specific Examples 124 (77)
Attendance at Meetings and Conventions 124 (1)
Meetings and Conventions Sponsored by 124 (3)
Nongovernment Entitites
Meetings and Conventions Sponsored by 127 (1)
the Federal Government
Attendance by Military Personnel 128 (1)
Expenses of Nongovernment Personnel 128 (3)
Payment of Attorneys' Fees Incurred 131 (1)
during Contract Litigation
Bid Protests 131 (2)
Contract Disputes 133 (1)
Clothing 134 (1)
Statutory Authorities for the Purchase 135 (3)
of Clothing
Application of the Necessary Expense 138 (3)
Doctrine
Entertainment 141 (1)
The Definition of ``Entertainment'' 142 (1)
Food 143 (16)
Official Representation Funds 159 (6)
Fines and Penalties 165 (1)
Fines Incurred by Employee to Protect 166 (3)
Government's Interests
Fines Levied Directly against an Agency 169 (1)
Gifts and Awards 170 (5)
Rewards 175 (1)
Rewards Paid to Informants 176 (3)
Rewards Relating to Missing Government 179 (1)
Employees
Rewards As a ``Necessary Expense'' 180 (1)
Rewards to Finders of Lost Government 180 (1)
Property
Contractual Bases for Rewards 181 (2)
Telephones in Private Residences of 183 (1)
Government Employees
Application of the Rule 184 (1)
Exceptions 185 (6)
Membership Fees 191 (1)
Individual Membership 191 (2)
Agency Membership 193 (3)
Business Cards for Government Employees 196 (1)
Office Decorations 197 (4)
Limitations on the Use of Appropriated 201 (50)
Funds: Time
Definitions 202 (1)
Determining the Period of Availability 203 (8)
Presumption of One-Year Period of 204 (2)
Availability
Congressionally Specified Periods of 206 (1)
Availability
Multiple-Year Appropriations 206 (1)
No-Year Appropriations 207 (3)
The Effect of Authorization Acts and 210 (1)
Enabling Legislation on the Period of
Availability
The Bona Fide Needs Rule 211 (17)
Statutory Basis of the Bona Fide Needs 212 (1)
Rule
Bona Fide Needs Determinations Are 212 (1)
Highly Fact-Sensitive
Application of the Bona Fide Needs Rule 213 (2)
to Multiple-Year Appropriations
``Continuing'' Needs 215 (3)
Application of the Bona Fide Needs Rule 218 (2)
to Supply Contracts
The Lead-Time Exception 220 (1)
The Stock-Level Exception 221 (1)
Application of the Bona Fide Needs Rule 222 (1)
to Service Contracts
Severable vs. Nonseverable Services 223 (2)
Statutory Exception 225 (1)
Application of the Bona Fide Needs Rule 226 (1)
to Training Contracts
Application of the Bona Fide Needs Rule 226 (2)
to Construction Contracts
Use of Expired Appropriations 228 (19)
Bid Protests 228 (2)
Terminations for Default 230 (1)
Requirements 231 (1)
General Continuing Needs Distinguished 232 (1)
Mandatory vs. Discretionary Use of 233 (1)
Expired Funds after Default Termination
Terminations for Convenience of the 234 (1)
Government
Fiscal Effect of Termination for 235 (1)
Convenience
Requirements 236 (1)
Contract Modifications That Reduce Scope 237 (2)
Contract Modifications That Increase 239 (1)
Amount Obligated
Situations in Which Modifications May 239 (4)
Be Charged to Expired Appropriations
Situations in Which Modifications May 243 (4)
Not Be Charged to Expired Appropriations
Closed Appropriations 247 (4)
Limitations on the Use of Appropriated 251 (116)
Funds: Amount
Overview of the Antideficiency Act 252 (3)
Apportionment of Appropriations 255 (13)
Requirement to Avoid Apportionments 257 (1)
That Indicate a Need for Additional
Appropriations
Implementing the Statutory Requirement 258 (3)
Exceptions 261 (2)
Requirement to Avoid Obligations or 263 (1)
Expenditures That Exceed the Amount
Available in an Apportionment
Overview 263 (2)
Statutory Requirement 265 (3)
Administrative Subdivision of 268 (5)
Appropriations
Antideficiency Act Violations at the 273 (48)
Appropriations Level
Scope of the Statutory Limitation 274 (2)
Obligations in Excess of Appropriations 276 (1)
Determining the Amount Available in an 277 (5)
Appropriation
Determining if an Obligation or 282 (3)
Expenditure Exceeds the Amount Available
Exhausted Appropriations 285 (1)
Examples of Violations of 31 U.S.C. 286 (6)
§ 1341 (a)(1)(A)
Obligations in Advance of Appropriations 292 (1)
Obligations Citing Future Year's 292 (2)
Appropriations
Multi-year Contracts 294 (11)
Unlimited Indemnification Clauses 305 (14)
Obligations in Advance of Apportionments 319 (2)
Voluntary Services Prohibition 321 (29)
Employment of Personal Services 324 (5)
Acceptance of Voluntary Services 329 (6)
Exceptions 335 (1)
The Emergency Exception 335 (6)
Statutorily Authorized Waivers of 341 (1)
Compensation Fixed by Statute
Experts and Consultants 342 (1)
Services in Support of Alternative 343 (1)
Dispute Resolution
Student Intern Programs 344 (1)
Medical Care, Museums, Natural 345 (1)
Resources Programs, and Family Support
Programs
Red Cross Volunteers 346 (1)
Reserve Officers 346 (1)
Statutory Training Programs 347 (3)
Other Statutory Exceptions 350 (1)
Reporting Antideficiency Act Violations 350 (2)
Consequences of Antideficiency Act 352 (2)
Violations
Criminal Penalties 353 (1)
Administrative Sanctions 354 (1)
Effect of Exhaustion of Appropriation on 354 (5)
Contractors' Right to Payment
Attachment 5-1 359 (8)
Fiscal Law Issues Related to Interagency 367 (80)
Transactions
The Economy Act 367 (70)
Overview of the Economy Act 367 (8)
Scope of the Economy Act 375 (2)
Fiscal Issues Related to Implementation 377 (1)
of the Economy Act
Making and Accounting for Payments 378 (5)
Calculating the ``Actual Cost'' To Be 383 (9)
Reimbursed
Obligation and Deobligation of Funds 392 (5)
Applicability of General Restrictions 397 (6)
and Limitations
Exception to the Requirement for 403 (3)
Certification in Advance of Payment
Authorized Services 406 (1)
Details of Personnel 406 (9)
Loans of Personal Property 415 (8)
Common Services 423 (2)
Services Not Authorized under the 425 (7)
Economy Act
Use of Contractors to Perform Economy 432 (1)
Act Orders
Amendments to the Economy Act 432 (2)
Applicability of the Competition in 434 (1)
Contracting Act
Economy Act Abuses and ``Off-Loading'' 435 (2)
Other Interagency Transactions 437 (10)
The Project Order Statute 437 (3)
The Government Employees Training Act 440 (1)
The Clinger-Cohen Act of 1996 441 (2)
The Federal Property and Administrative 443 (1)
Services Act of 1949
The Tennessee Valley Authority 444 (1)
District of Columbia 444 (1)
National Academy of Sciences 445 (2)
Funding Gaps and Continuing Resolution 447 (64)
Authority
Funding Gaps 447 (24)
Legal Framework for Agency Operations 448 (1)
during a Funding Gap
The 1980 Attorney General Opinion 449 (1)
The 1980 Comptroller General Opinion 450 (1)
The 1995 Attorney General Opinion 451 (10)
OMB Bulletin No. 80-14 461 (1)
Problems Associated with Operating 462 (2)
during a Funding Gap
Permissible Activities during a Funding 464 (3)
Gap
Impact of Funding Gaps on Agency 467 (4)
Operations
Continuing Resolutions 471 (24)
Definitions 472 (1)
Key Aspects of Continuing Resolutions 473 (1)
Amount Provided by a Continuing 473 (12)
Resolution
Duration of a Continuing Resolution and 485 (2)
the Pattern of Obligation
Agency Actions under a Continuing 487 (8)
Resolution
Attachment 7-1 495 (16)
Liability and Relief of Accountable Officers 511 (82)
Historical Perspective 511 (4)
Historical Bases of Accountable Officer 511 (3)
Liability
Historical Bases for Relief of Liability 514 (1)
Accountable Officer Defined 515 (13)
Certifying Officers 517 (2)
Disbursing Officers 519 (1)
Cashiers 520 (3)
Collecting Officers 523 (2)
Other Custodians of Federal Funds 525 (3)
Funds for Which Accountable Officers Are 528 (5)
Responsible
Appropriated Funds 528 (1)
Imprest Funds 529 (1)
Flash Rolls 529 (1)
Travel Advances 529 (2)
Funds Received from Nongovernment 531 (1)
Sources
Funds Held in Trust for Others 532 (1)
Events That Can Result in Accountable 533 (5)
Officer Liability
Physical Loss or Deficiency 534 (1)
Illegal, Improper, or Incorrect Payment 534 (1)
Comparison of the Two Bases for 535 (3)
Liability
Relief from Liability 538 (32)
Relief in Physical Loss or Deficiency 538 (2)
Cases
Civilian Agency Accountable Officers 540 (2)
Department of Defense Disbursing 542 (2)
Officers and Certifying Officers
Officials Authorized to Grant Relief 544 (1)
Civilian Agency Accountable Officers 544 (2)
Department of Defense Disbursing and 546 (1)
Certifying Officers
Standard for Granting Relief in 547 (1)
Physical Loss or Deficiency Cases
Absence of Negligence 547 (5)
The Concept and Application of 552 (2)
Proximate Cause
Unexplained Losses 554 (3)
Effect of Regulatory Violations 557 (2)
Earthquakes, Fires, and Other 559 (1)
Unfortunate Events
Theft by Third Parties 560 (5)
Embezzlement 565 (1)
Adequacy of Security Measures 566 (4)
Standard for Granting Relief in Improper 570 (23)
Payments Cases
Impact of Automated Disbursing Systems 574 (1)
on Relief from Liability
Relief of Certifying Officers 575 (8)
Relief of Disbursing Officers 583 (10)
Student Exam 593 (12)
Index 605