United States General Accounting Office GAO Office of the General Counsel November 1994 Principles of Federal Appropriations Law Second Edition Volume III GAO will not update Volume III of the Second Edition of the Principles of Federal Appropriations Law; this volume covers topics that are no longer GAO’s responsibility. The electronic version of Volume III of the Second Edition will continue to be available because of its historical value. The electronic version of Volume V of the the Second Edition is available at http://www.gao.gov/products/GAO-02-271SP (index and table of authorities for the Second Edition) remains available to support research in Volume III of the Second Edition. GAO/OGC-94-33 Foreword Volume III of this second edition continues the process of revising and updating Principles of Federal Appropriations Law, originally published in 1982. This is our “claims and judgments” title, consolidating in one volume our coverage of claims against the United States, claims by the United States (debt collection), and the payment of judgments and related litigation awards. While we will publish a fourth (and final) volume, the first (1982) edition of Principles is now completely superseded with the issuance of this Volume III. We thank our readers for their expressions of support and hope they will continue to find Principles a useful reference. Robert P. Murphy General Counsel November 1994 Page i 1 GAO/OGC-94-33 “He who lives a long life and never changes his opinions may value himself upon his consistency; but rarely can be complimented for his wisdom.” Justice Joseph Story in a letter written in 1818, quoted in 75 Harv. L. Rev. 707, 720 (1962). Abbreviations CDA Contract Disputes Act of 1978 C.F.R. Code of Federal Regulations FAR Federal Acquisition Regulation FCCS Federal Claims Collection Standards FTCA Federal Tort Claims Act FY Fiscal Year GAO General Accounting Office MTMC Military Traffic Management Command OMB Office of Management and Budget TFM Treasury Financial Manual UCC Uniform Commercial Code U.S.C. United States Code Page ii 1 GAO/OGC-94-33
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