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U. S. Constitution, Art. I, Sec 9, provides that “No Money shall be drawn from the Treasury U. S. Constitution, Art. I, Sec 9, provides that “No Money shall be drawn from the Treasury

U. S. Constitution, Art. I, Sec 9, provides that “No Money shall be drawn from the Treasury - PowerPoint Presentation

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U. S. Constitution, Art. I, Sec 9, provides that “No Money shall be drawn from the Treasury - PPT Presentation

US Constitution Art 1 Section 9 CL7 Identify the Principles of Fiscal Law 1 Enabling Learning Objective Action Identify the Principles of Fiscal Law Conditions In a classroom environment given a four hour time frame students will work as a membe ID: 720900

fiscal law time appropriation law fiscal appropriation time act purpose appropriations obligation principles government amp common funds students 000

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Slide1

U. S. Constitution, Art. I, Sec 9, provides that “No Money shall be drawn from the Treasury but in Consequence of an Appropriation made by Law….”

U.S. Constitution, Art 1, Section 9, CL7

Identify the Principles of Fiscal Law

1Slide2

Enabling Learning Objective

Action: Identify the Principles of Fiscal Law

Conditions: In a classroom environment given a four hour time frame; students will work as a member of a small group/ individual; using DFAS-IN Regulation 37-1, DFAS-IN 37-100, DoD FMR Volume 14, Fiscal Law Deskbook, and the slide presentation for immediate referencing. Students are also required to participate in small group

discussions with an awareness of the Operational

Environment

(

OE) variables and factors. Standard: Identified the Principles of Fiscal Law. Identified the Principles of Fiscal Law. Students will be assessed within 80% accuracy by demonstrating the ability to define the authorization act, appropriations act, purpose-time-amount statutes, bona fide need rule, and the antideficiency act.

2Slide3

Health Law; Fiscal Fights Video

3Slide4

The Foundation of Fiscal Law

Authorization ActSubstantive legislation enacted by Congress that establishes or continues the legal operation of a Federal program or agency; power given by the ConstitutionRelatively, DoD can not expend or obligate appropriations

Provides no obligation authorityAppropriations ActLegal Basis for Withdrawing Funds From the Treasury

May Contain Specific Provisions for Specific Expenditures

Provides obligation authority

4Slide5

Underlying Principles

(Fiscal Limitations)Purpose

(31 USC 1301)Obligation for purpose for which money was appropriated by CongressTime

(31 USC 1502)

Obligation during period of availability

Amount

(31 USC 1341 1342/1517)Sum of money appropriated to support obligation5Slide6

Purpose Statute

Appropriations shall be applied only to the objects for which the appropriations were made except as otherwise provided by law (31 U.S.C. 1301(a))

6Slide7

Purpose Statute; cont.

Appropriation provides the dollars; this is considered the opening of the checkbookAuthorization

and Legal Reference Texts clarify the appropriationTri-Part Validation Used to validate Purpose StatuteExpenditure must be for the specific purpose or necessary and incident to proper execution of general purpose of appropriation

Must not be prohibited by law

Can not be provided for within the scope of another appropriation

7Slide8

Time Statute

Unexpired, Expired, or ClosedCongress sets time limits by appropriation

President starts clock when he signs appropriation actObligation must occur within the appropriate period

Fiscal year of the appropriation designated by 1 Oct XX to 30 Sep XX

Adjustments to appropriation can be made up to 5 years after appropriation moves to expired stage

8Slide9

Amount Statue

Items <$250,000 (O&M)Items >$250,000 (Procurement)

Minor construction projects < $750,000 (O&M)Maintenance and repair >$750,000 (O&M)Projects >$1,500,000 (MILCON)

9Slide10

AppropriationsSlide11

Appropriations continuedSlide12

Categories of Appropriations

Operation and Maintenance (O&M) - 2020 - Annual - Day to day operations

Military Personnel (MILPERS) - 2010 - Annual - Soldier pay and entitlementsProcurement – 2031 thru 2035 - 3 years - Purchase of various high value items such as weapons, ammunition, missiles, etc

Military Construction Army (MILCON) - 2050 - 5 years - New or continuing construction

Research, Development, Test & Evaluation (RDT&E) - 2040 - 2 years - Future system’s RDT&E

12Slide13

Bona Fide Need Rule

Focus on timing of the obligation and current need of the agencySpend current

year dollars for current year needsSupplies must be needs of period or consumed in period

Exceptions are Inventory Delivery or Lead time, Stock Level

only for payments or expenses properly incurred during the period of availability, or to complete contracts properly made during the period of availability”

13Slide14

Common Issues - Clothing

Generally considered a personal expenseExceptions:If not an ordinary purchase (cold weather gear)

Essential to successful completion of workTuxedoes for Secret ServiceSuits for SOF on missionNeed for hazardous dutySafety shoes

Used as a Award/RewardT shirts/Hats for sports event winner (< 5% of participants)

14Slide15

Common Issues - Food

May not use appropriated funds for meals for government workers at duty station

Generally a personal expense - Paid salaryExceptions:Light refreshments at government sponsored conferences for those attendees in a travel status and/or facility rental includes cost of foodgao-ada-09-03.pdf

Award Ceremonies can have “light refreshments”

Not for a Military Personnel Award Ceremony

15Slide16

Common Issues - Food; cont.

Exceptions cont:Training when necessary to achieve training objective - not for convenience

Ethnic or cultural awareness eventsCivilian award/reward meal ($20 limit)Bottled water may be procured when a building’s water supply is deemed unwholesome or un-potable

ADA bottle water -05-11.pdf

16Slide17

Common Issues - General

Decorations - When consistent with the work related objectives, placed in common area, and not for personal use, i.e., X-mas cards are a no goBusiness Cards - Only allowed for those that

regularly deal with public or outside organizations, i.e., recruiters, contractors, investigatorsEntertainment - For equal opportunity/ethnic programsUnit T-shirts - Not allowed

Mementos - Not allowed Cell phones - Can reimburse for official phone call charges

17Slide18

Common Issues - General; cont.

Fines and Penalties - Can reimburse for fines directly associated with official duties, i.e., contempt fine by court not testifying due to regulations/agency instructions Parking tickets not covered

Licenses and Certificates - Can pay if duties directly benefit the government or State or local law requires position to have it CDFM: interpretation of U.S.C. 5757, 1112 does allow for test reimbursement for civilians

Awards/Rewards - May be given

Unit Coins - Can buy coins for awards issued to individual on a one time basis for significant accomplishment or competition

18Slide19

Common Problems - Unauthorized Commitment

Only an authorized individual with a warrant can procure for the government

If any unauthorized person enters into an agreement to purchase goods or services for the government and the government accepts the goods or services, the agreement must be ratified for payment to occurRatification is the act of making the agreement good Must be performed by a Contracting Officer after a legal review

19Slide20

Antideficiency Act

Prohibits government employees from:Making or authorizing expenditures or obligations:

In excess of amount available in appropriation, apportionment, or allotment In advance of an appropriation, apportionment or allotment in violation of the Bona Fide Needs rule

Accepting voluntary services

wrong appropriation gao-ada-05-13.pdf

Using military vehicles for personal use

I.E. - TMP vehicles used for domicile to duty transportation20Slide21

Antideficiency Act - Close calls

Officials may avoid ADA violations if:Proper funds were available at the time of the erroneous obligation, i.e., OMA obligated for a MILCON project and where MILCON funds were availableProper funds were available continuously from the time of the erroneous obligation; and

Proper funds were available for the agency to correct the erroneous obligation, i.e., MACOM or HQDA can cover it

21Slide22

Antideficiency

Act PenaltiesAdministrativeUp to and including, when circumstances warrant, suspension from duty without pay or removal from office.Criminal: Willful/Knowing Violation$5,000 fine2 years imprisonment

Or bothNO RELIEF for an ADA ViolationSlide23

Critical Thinking

How might you use this information in the future?

How else could you use this information?

How can you apply newly learned information in current or future duty positions?

23Slide24

Practical Exercise

Brainstorming

24Slide25

Enabling Learning Objective

25

Action: Identify the Principles of Fiscal Law

Conditions:

In a classroom environment given a four hour time frame; students will work as a member of a small group/ individual; using DFAS-IN Regulation 37-1, DFAS-IN 37-100, DoD FMR Volume 14, Fiscal Law Deskbook, and the slide presentation for immediate referencing. Students are also required to participate in small group discussions with an awareness of the Operational Environment (OE) variables and factors. Standard: Identified the Principles of Fiscal Law. Identified the Principles of Fiscal Law. Students will be assessed within 80% accuracy by demonstrating the ability to define the authorization act, appropriations act, purpose-time-amount statutes, bona fide need rule, and the antideficiency act. Slide26

Appendix A

Assessment Plan

26Slide27

Appendix B

Presentation Outline

27Slide28

Appendix C

Article: Doing the Right Thing – Fiscal Law Tips

28