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The Appropriations Law Answer Book

Book Description

Avoid Violations of the Antideficiency Act!

Antideficiency Act (ADA) violations within both the financial and audit communities are now at an all-time high. Violations often result from a lack of knowledge about what is and what is not permissible under the law. The Antideficiency Act Answer Book is an easy-to-understand question-and-answer tool that guides you through all the rules associated with the Antideficiency Act and helps you detect and report violations in a timely manner.
• Covers all aspects of the Antideficiency Act, from its history to common violations, penalties for violation, and reporting requirements
• Includes the tools you need to help avoid Antideficiency Act violations
• Plus! Includes an analysis of all the ADA reports collected by the Government Accountability Office, summarized by agency, appropriation, amount, and type of violation.
Buy both The Antideficiency Act Answer Book and The Prompt Payment Act Answer Book, save $10 at checkout by entering coupon code COMBO2.

Table of Contents

  1. Cover
  2. Title Page
  3. Copyright
  4. About the Author
  5. Contents
  6. Preface
  7. Acknowledgments
  8. Chapter 1: Overview of Appropriations Law
    1. Appropriations Law Basics
    2. Appropriations Terminology
      1. Budget Authority
      2. Types of Appropriations
    3. Appropriations Versus Authorizations
    4. Interpreting Legislation
  9. Chapter 2: Purpose
    1. Necessary Expense Doctrine
    2. Specific Categories of Expenditures—The Rules
      1. Training
      2. Travel
      3. Books and Periodicals
      4. Charities and Civic Programs
      5. Meetings
      6. Entertainment
      7. Child Care and Elder Care
      8. Fines and Penalties
      9. Gifts and Awards
      10. Insurance
      11. Memberships and Dues
      12. Business Cards
      13. Medical Care and Health-Related Items
      14. Office Decorations
      15. Greeting Cards
      16. Ceremonial Items
      17. Certifications and Licenses
      18. Clothing
      19. Commuting, Parking, and Flexiplace
      20. Motor Vehicles
      21. Rewards
      22. Taxes and Fees
    3. Unanswered Purpose Questions
  10. Chapter 3: Time
    1. Bona Fide Needs Rule
      1. Bona Fide Needs Rule for Materials
      2. Bona Fide Needs Rule for Services
    2. Replacement Contracts
    3. Contract Modifications
    4. Grants and Cooperative Agreements
    5. Advance Payments
    6. Account Closing and Cancellation of Funds
    7. Barring Act
    8. Ratifications
  11. Chapter 4: Amount (The Antideficiency Act)
    1. Budget Submission versus Budget Execution
    2. Lump Sum versus Line Item Appropriations and Earmarks
    3. Antideficiency Act
      1. Indemnification Agreements
      2. Purpose and Time Violations versus Antideficiency Act
      3. Exceptions
      4. Apportionment
      5. Voluntary Services
    4. The Prohibition of Augmentation
      1. Miscellaneous Receipts
      2. Loss of or Damage to Government Property
      3. Fees, Fines, and Penalties
    5. Economy Act Reimbursements and Revolving Funds
    6. Gifts and Donations to the Government
    7. Antideficiency Act Violation Penalties
    8. Agency Reporting Procedures
    9. Analysis of Antideficiency Act Reports
    10. Preventing Violations of the Antideficiency Act
  12. Chapter 5: Obligation of Appropriations
    1. The Nature of Obligations
    2. Criteria for Recording Obligations
      1. Contracts
      2. Interagency Transactions
      3. Grants
      4. Employment
      5. Travel
    3. Contingent Liabilities
  13. Chapter 6: Intragovernmental Transactions
    1. Reimbursements
      1. Economy Act Orders and Non-Economy Act Orders
    2. Revolving Funds
    3. User Fees
  14. Chapter 7: Continuing Resolutions
  15. Chapter 8: Accountability and Liability of Individuals
  16. Chapter 9: Grants and Agreements
  17. Chapter 10: Nonappropriated Fund Instrumentalities
  18. Appendix 1: Can Your Agency Use Appropriated Funds for Meals and Light Refreshments?
  19. Appendix 2: Glossary of Terms
  20. Index