Preface

The manner in which agencies use government funds is under scrutiny as never before. The current fiscal crisis of large budget deficits, unfunded liabilities, and debt burden has made budget hawks out of even the most ardent advocates of large government spending. Widespread use of blogs and other social media has made de facto inspectors general out of uncounted citizens, who search for government misuse of taxpayer dollars.

The President has published executive orders on reducing the number of improper payments, and Congress passed the Improper Payments Elimination and Reduction Act of 2010. The pressure is on to use every federal dollar wisely and properly.

Yet federal personnel often don’t know all the rules on the proper use of funds. What might seem like a logical, efficient action could very well be illegal. Thus, even personnel with the purest of intentions can run afoul of the myriad laws, rules, regulations, and decisions that govern the proper use of government funds.

I wrote this book to serve as a guide for anyone interested in using government funds properly and legally. That should include everyone who controls federal funds, and especially program managers, contracting personnel, funds certifiers, entitlement and certifying officials in paying offices, and auditors. Recipients of grants will also find it of interest. The book will help government purchase card holders and approvers, as well as all federal supervisors and managers, understand the situations in which they might be risking violation of one or more federal laws, rules, or policies. Auditors, too, should find the book a valuable resource when conducting both financial and performance audits.

This book is designed to be a basic “go-to” resource to answer fiscal law questions that arise in the federal workplace. It is based largely, though not solely, on the Government Accountability Office’s Principles of Federal Appropriations Law (known as the Redbook). It is arranged in question-and-answer format, and it covers the questions that most often surface in agencies on a continuing basis. This book is an attempt to condense the 2,000+ pages of the Redbook into a short, pertinent, and usable resource that all government agencies will find valuable.

The Appropriations Law Answer Book is designed as a reference, enabling the reader to find the answer to a specific question. It is not designed to be read cover to cover. However, certain issues require several questions and answers to fully explore the topic. Care has been taken to group related questions in a logical flow. The reader is cautioned to read the entire section devoted to an issue to get a complete answer.

Although the questions and answers have been thoroughly researched and are as accurate and current as possible, do not rely on this book as a legal reference. Consult your agency’s internal regulations and your legal counsel about specific issues.

I hope you find this book informative, helpful, thought-provoking, and, on occasion, entertaining.

William G. Arnold
February 2012