Principles of Federal Appropriations Law - United States

382 Pages·2010·4.1 MB·English

United States Government Accountability Office
GAO Office of the General Counsel
Principles of Federal
July 2010
Appropriations Law
Third Edition
Index and Table of
Authorities
This volume supersedes the Third Edition’s web based Index/Table of
Authorities (Index/TOA), 2006.
On August 6, 2010, the web versions of the Third Edition of the Principles
of Federal Appropriations Law, Volumes I, II and III, were reposted to
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a
GAO-09-576SP
“If you don’t find it in the index, look very carefully through the entire
catalogue.” Sears, Roebuck, and Co., Consumer’s Guide, 1897
“I don’t like authority, at least I don’t like other people’s authority.” A.C.
Benson, Excerpts From Letters to M.E.A. 41 (1926).
“Where shall I begin please your Majesty?” the White Rabbit asked.
“Begin at the beginning” the King said very gravely, “and go on till you come
to the end, then stop.” Lewis Carroll, Alice’s Adventures in Wonderland 106
(1945), quoted in United States v. Evans, 572 F.2d 455, 461 n.1 (5th Cir.
1978).
Abbreviations
APA Administrative Procedure Act
BLM Bureau of Land Management
CDA Contract Disputes Act of 1978
CCC Commodity Credit Corporation
C.F.R. Code of Federal Regulations
EAJA Equal Access to Justice Act
EEOC Equal Employment Opportunity Commission
FAR Federal Acquisition Regulation
FY Fiscal Year
GAO Government Accountability Office
GSA General Services Administration
HUD Department of Housing and Urban Development
IRS Internal Revenue Service
NRC Nuclear Regulatory Commission
OMB Office of Management and Budget
SBA Small Business Administration
TFM Treasury Financial Manual
U.S.C. United States Code
URA Uniform Relocation Assistance and Real Property Acquisition
Policies Act
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Detailed Table of Contents
Index and Tables of Authorities Cited
Chapte1r
Index A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1
B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11
C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13
D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18
E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21
F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24
G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .28
H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38
I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .39
J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .42
K . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .42
L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .43
M . . . . . . . . . . . . . . . . . . . . . . . . . . . . .45
N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .48
O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .51
P . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .52
Q . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .57
R . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .57
S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .64
T . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .68
U . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .71
V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .73
W . . . . . . . . . . . . . . . . . . . . . . . . . . . . .73
Y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .74
Z . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .74
Page i GAO-09-576SP Appropriations Law - Index/TOAs
Contents
Tables of A Note on Citations. . . . . . . . . . . . . . .T-2
Authorities Boards of Contract Appeals . . . . . . . . . . .T-4
Cited Code of Federal Regulations . . . . . . . . . .T-6
Court Cases . . . . . . . . . . . . . . . . . . . . . . . . . . . .T-15
Department of Justice. . . . . . . . . . . . . . . . .T-79
Attorney General. . . . . . . . . . . . . . . . . . . . . . . . T-79
Office of Legal Counsel. . . . . . . . . . . . . . . . . . . T-80
Federal Register . . . . . . . . . . . . . . . . . . . . . . .T-83
Government Accountability Office. . .T-85
Advance Decisions . . . . . . . . . . . . . . . . . . . . . . T-85
Appeals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . T-85
Division Memoranda. . . . . . . . . . . . . . . . . . . . . T-85
Comptroller General Manuscripts. . . . . . . . . . T-85
A-Decisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . T-85
B-Decisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . T-88
Comptroller General Decisions. . . . . . . . . . . T-157
Public and Private Laws. . . . . . . . . . . . . .T-210
Public Laws . . . . . . . . . . . . . . . . . . . . . . . . . . . T-210
Revised Statutes . . . . . . . . . . . . . . . . . . . . . .T-221
Statutes at Large . . . . . . . . . . . . . . . . . . . . .T-222
Treasury Department. . . . . . . . . . . . . . . . .T-235
First Treasury Comptroller . . . . . . . . . . . . . . T-235
Second Treasury Comptroller . . . . . . . . . . . . T-235
Treasury Comptroller . . . . . . . . . . . . . . . . . . . T-235
United States Code . . . . . . . . . . . . . . . . . . .T-240
United States Constitution . . . . . . . . . .T-304
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Index
Cha1pe rt
A&E (architects and engineers) services Accountable officers
A bonding, 9-8
burden of proof
criminal liability, accountable officers acquitted of,
A&E (architects and engineers) services
9-33
government corporations, 15-179
negligence standard for physical loss or deficiency
public buildings and improvements, 13-176, 13-192
liability and relief, 9-46
Absurd consequences test, 2-80
proximate cause of loss or shortage, 9-51
Abuses, historical frequency of, 1-9, 1-11
unexplained loss or shortage, 9-54
Account Adjustment Statute, 12-76
burglary, 9-62
Account closing, 5-73
cash
exemptions to rules regarding, 5-75
accountability principle generally applicable to, 9-28
litigation, effect of, 5-81, 5-88
fraud, payments involving, 9-109, 9-110
no-year appropriations, 5-77
cash-equivalent items, 9-28
repayments and deobligations following closing, 5-78
check losses
Accountable officers, 9-4
amount, wrong, 9-124
affirmative action, statutes requiring
cashing checks, 9-113
legislative branch, 9-129
Check Forgery Insurance Fund, 9-132
savings bond redemption losses, 9-130
classification as either improper payment or physical
United States Claims Court, relief authority of, 9-128
loss, determining, 9-30
amount of liability
clerical error defined, 9-124
collection of amounts
duplicate check losses, 9-118, 9-123
accountable officer, actions against, 9-139
errors in issuing process, due to, 9-123
recipient, actions against, 9-137
fraud, 9-118
determining, 9-31
offsetting, 9-114
small amounts, 9-136
payee, wrong, 9-124
appropriated funds to which accountability attaches, 9-20
relief, 9-115
armed robbery, 9-63
uncollectible personal checks, 9-115
assignment of contract payments, 9-111
collecting officers as accountable officers, 9-16
authority to grant relief from physical loss or deficiency
collection of amounts
liability
accountable officer, actions against, 9-139
31 U.S.C. § 3527(a), under, 9-40
recipient, actions against, 9-137
31 U.S.C. § 3527(b), under, 9-42
collective bargaining agreements, 9-136
administrative determinations required for, 9-43
Congress
Comptroller General, 9-40
affirmative action, statutes requiring, 9-129
GAO, 9-40
certifying officers, 9-94
grievance procedures, 9-136, 9-137
contract payments, assignment of, 9-111
military disbursing officers, relief for, 9-42
criminal prosecutions and
automatic relief, statutes requiring
acquittal, effect of, 9-33
Check Forgery Insurance Fund, 9-132
restitution orders, effect of, 9-34
common carriers, overpayment of, 9-133
statute of limitations, 9-126
compromise of indebtedness, 9-130
custodial duties, government employees with, 9-17
foreign exchange transactions, 9-131
debt and debt collection, 14-82
garnishment, 9-134
definition of accountable officer, 9-11
retirement pay, improper payment of forfeited, 9-133
duplicate check losses, 9-118, 9-123
statistical sampling, 9-133
earthquakes, losses due to, 9-60
Treasury, Secretary of, 9-133
embezzlement, 9-68
waivers of indebtedness, 9-130
References indicate Chapter-Page in Principles of Federal Appropriations Law (Third Edition), Volumes I, II, and III.
Page I-1 GAO-09-576SP Appropriations Law - Index/TOAs
Index
Accountable officers
fidelity bonding, 9-8 payment as key term, 9-30
fire, losses in, 9-60 postal money orders, 9-118
fixed-cash funds, 9-20 provisional vouchers, 9-82
flash rolls relief
funds to which accountability attaches, as, 9-23 certifying officers, 9-95
no specific accountable officer determinable, 9-19 check losses, 9-115
forced entry, 9-62 disbursing officers as accountable officers, 9-101,
foreign exchange transactions 9-112
automatic relief, statutes requiring, 9-131 retirement pay, payment of forfeited, 9-133
offsetting, 9-115 statistical sampling, 9-81, 9-133
forgery of checks, 9-132 statute of limitations, 9-125
fraud travel claims, fraudulent, 9-109
cash payments other than travel, 9-110 imprest funds (petty cash), 9-20
check losses, 9-118 judgment, poor exercise of, 9-31
duplicate check losses, 9-118 judicial branch
forgery of checks, 9-132 affirmative action, statutes requiring, 9-129
statute of limitations, 9-126 certifying officers, accountability of, 9-94
travel claims, 9-32, 9-109 United States Claims Court, relief authority of, 9-128
funds to which accountability attaches, 9-20 liability
GAO amount of, 9-31
authority to grant relief from physical loss or certifying officers, 9-88
deficiency liability, 9-40 distinguishing between liability and relief, 9-10
exceptions, taking, 9-86 fiscal irregularity, 9-29
garnishment, 9-134 historical background, 9-5
grievance procedures, 9-136 interest, 9-31, 9-32
historical background judgment, poor exercise of, 9-31
bonding, 9-8 losses not triggering, 9-31
disbursement practices, 9-75 netting overages against shortages, 9-33
liability, 9-5 penalties, 9-32
presumption of negligence, 9-46 triggering events, 9-29
relief from liability, 9-9 military separation vouchers, 9-111
illegal or improper payment, liability triggered by more than one accountable officer in a given case, 9-15,
assignment of contract payments, 9-111 9-18
automated payment systems, 9-78 natural disasters, losses in, 9-60
cash payments other than travel, fraudulent, 9-110 negligence standard for physical loss or deficiency
cashiers, 9-112 liability and relief, 9-45
common carriers, overpayment of, 9-133 actual negligence on part of accountable officer, 9-48
definition of illegal or improper payment, 9-30 agency security, 9-69
disallowances, 9-87 basic liability, presence or absence of negligence not
duplicate check losses, 9-118, 9-123 related to, 9-45
electronic certification, 9-85 burden of proof as to negligence, 9-46
facsimile signatures, 9-84 comparative negligence not applicable to, 9-46
GAO audit exceptions, 9-86 equitable considerations or extenuating
imprest funds (petty cash), 9-112 circumstances, 9-73
military disbursing officers, 9-95, 9-113 fire, losses in, 9-60
military separation vouchers, 9-111 natural disasters, losses in, 9-60
References indicate Chapter-Page in Principles of Federal Appropriations Law (Third Edition), Volumes I, II, and III.
Page I-2 GAO-09-576SP Appropriations Law - Index/TOAs
Index
Accountable officers
overruling necessity doctrine, 9-60 procedural issues
presumption of negligence, 9-46 collective bargaining agreements, 9-136
reasonable care, use of or failure to use, 9-49 grievance procedures, 9-136
regulatory compliance or lack of compliance, 9-57 relief, obtaining, 9-135
restoration of account, 9-143 reporting requirements, 9-134
security measures taken, 9-49, 9-69 resolution of fiscal irregularity, 9-134
shipment, losses in, 9-59 small amounts, 9-136
no specific accountable officer determinable, 9-17 union procedures, 9-136
noncash items negotiable by bearer, 9-28 proximate cause of loss, 9-51
offsetting check losses, 9-114 actual negligence as, 9-48
overruling necessity doctrine and physical loss or agency security, inadequacy of, 9-70
deficiency relief, 9-60 no relationship between negligence of accountable
physical loss or deficiency, liability triggered by officer and, 9-51
agency security, 9-69 public enemy, losses to, 9-60, 9-63
armed robbery, 9-63 public funds to which accountability attaches, 9-20
burglary, 9-62 receipts, 9-26
checks, problems with, 9-30 reimbursement or refund to accountable officer, 9-141
civilian agencies, applicability to, 9-35 relief from liability, 9-9
definition of physical loss or deficiency, 9-29 certifying officers, 9-95
earthquakes, losses due to, 9-60 Check Forgery Insurance Fund, 9-132
embezzlement, 9-68 check losses, 9-115
fire, losses in, 9-60 collective bargaining agreements, 9-136
forced entry, 9-62 compromise of indebtedness, 9-130
judgment, poor exercise of, 9-31 denial of relief, 9-135
losses not triggering liability, 9-31 distinguishing between liability and relief, 9-10
military disbursing officers equitable considerations or extenuating
applicability to, 9-38 circumstances leading to, 9-73
authority to grant relief to, 9-42 foreign exchange transactions, 9-131
natural disasters, losses in, 9-60 grievance procedures, 9-136
overruling necessity doctrine, 9-60 historical background, 9-9
public enemy, losses to, 9-60, 9-63 legislative branch statutes, 9-129
regulatory compliance or lack of compliance, 9-57 overruling necessity doctrine, 9-60
relief, 9-43, 9-60 procedures for obtaining, 9-135
civilian agencies’ need for, 9-35 restoration of account incident to, 9-142
equitable considerations or extenuating retirement pay, payment of forfeited, 9-133
circumstances leading to, 9-73 savings bond redemption losses, 9-130
military disbursing officers’ need for, 9-38 Treasury, Secretary of, 9-133
riot or public disturbance, 9-63 union procedures, 9-136
robbery, 9-63 United States Claims Court, relief authority of, 9-128
security measures taken, 9-49, 9-69 waivers of indebtedness, 9-130
shipment, losses in, 9-59 repayment of loss by accountable officer, 9-141
statute of limitations not applicable to, 9-125 reporting requirements, 9-134
statutory law, 9-35 resolution of fiscal irregularity, procedures for, 9-134
postal money orders, 9-118 restitution
presumption of negligence, 9-46 civil liability of accountable officers subject to
private funds, held in trust, 9-27 restitution orders, 9-34
References indicate Chapter-Page in Principles of Federal Appropriations Law (Third Edition), Volumes I, II, and III.
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Index
Accounting and Auditing Act of 1950
loss by accountable officer, 9-141 Comptroller General, See Comptroller General of
retirement pay, payment of forfeited, 9-133 United States
riot or public disturbance, losses due to, 9-63 Comptroller of the Treasury, 1-38
robbery, 9-63 prior to 1894, 1-37
safekeeping mandate, 9-5, 9-18 historical background
savings bond redemption losses, 9-130 co-equal comptrollers, 1-37
security measures taken, 9-49, 9-69 Comptroller General, 1-39
shipment, losses in, 9-59 Comptroller of the Treasury, 1-38
small amounts, 9-136 prior to 1894, 1-37
statute of limitations, 9-125 Accounting responsibilities
statutory law government corporations and account settlement
certifying officers, 9-88, 9-94 authority, 15-133
disbursement practices, 9-75 grants, 10-126
disbursing officers as accountable officers, 9-101 interagency transactions, 12-33
equitable considerations or extenuating Acquisition of goods and services. SeeGoods and Services
circumstances leading to grant of relief, 9-73 ADEA (Age Discrimination in Employment Act)
physical loss or deficiency, liability triggered by, 9-35 discrimination claims by government employees,
reimbursement of accountable officer, 9-141 attorney’s fees for, 4-70
restoration of account, 9-142 NAFI employees, 15-275
retirement pay, payment of forfeited, 9-133 Adequacy of Appropriations Act
safekeeping mandate, 9-5, 9-18 parallels with Antideficiency Act, 6-42
Treasury, Secretary of, 9-133 Administrative discretion, 3-40
supervisory officials as accountable officers, 9-18 APA rules regarding, 3-41
surety bonding, 9-8 approval after the fact not considered to be, 3-43
theft, loss by, 9-61 failure to exercise, 3-45
armed robbery, 9-63 government corporations. See Government corporations,
burglary or forced entry, 9-62 subhead discretion, corporate
embezzlement, 9-68 Government Employees Incentive Awards Act, 4-168
riot or public disturbance, 9-63 insufficient funds, discretion in cases of, 3-49
unexplained loss or shortage, 9-64 legal discretion concept, 3-43
travel limitations on
advances, 9-25 legal versus unlimited discretion, 3-42
fraudulent claims, 9-32, 9-109 regulations, limits provided by, 3-47
Treasury, Secretary of, 9-133 necessary expense doctrine, 4-23
types of accountable officers, 9-11 refusal to exercise, 3-45
unexplained loss or shortage, 9-54 regulations, limitations on discretion created by, 3-47
agency security, inadequacy of, 9-70 types of, 3-40
theft, probable, 9-64 waiver of regulations, 3-20
union procedures for relief, 9-136 Administrative Expenses Act of 1946
United States Claims Court, relief authority of, 9-128 government corporations, 15-146
Accounting and Auditing Act of 1950 invitational travel rider, 4-47
Comptroller General, evolving role of, 1-22 motor vehicle provision of, 12-206
Accounting officers of the government Administrative functions not transferred under Economy
Comptroller General, See Comptroller General of United Act, 12-70
States Administrative Procedure Act (APA)
decisions of actions governed by, 3-4
References indicate Chapter-Page in Principles of Federal Appropriations Law (Third Edition), Volumes I, II, and III.
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Index
Agencies, federal
amendments to regulations, 3-24 real property leasing, 13-132, 13-156
applicability, determining, 3-9 state and local governments, 5-66
discretion, administrative, 3-41 statutory law
grants, 10-46 exceptions to prohibition of advance payment by, 5-52
importance of, 3-3 procurement contracts, 5-56
retroactive rulemaking, 3-27 prohibition of advance payment by, 5-50
rulemaking Title 31 of the United States Code, 5-50
amendments, 3-24 training, 5-52
formal and informal, 3-4 tuition, 5-52
process of, 3-4 Adverse possession and real property disposition, 13-256
requirements regarding, 3-9 Advertising and promotional materials
retroactive, 3-27 commercial advertising, 4-229
Administrative proceedings covert propaganda, 4-202
Economy Act, no transfer of administrative functions gifts, 4-155
under, 12-70 gifts and donations to individual government employees,
public participation and attorney’s fees awards, 4-85 augmentation of appropriations by, 6-234
user charges for adjudicatory services, 12-156 government programs, products, or services, 4-230
Administrative support services and interagency lobbying, See Lobbying
transactions under Economy Act, 12-65 necessary expense doctrine, 4-34
Advance payments, 5-50 recording obligations without advertising, 7-39
agencies, departments, and other government entities, Advisory boards and committees. See Boards,
application of prohibition to, 5-65 committees, and commissions
allowances, 5-51 Age Discrimination in Employment Act (ADEA)
Bona fide needs rule, 5-52 discrimination claims by government employees,
compensation, 5-51 attorney’s fees for, 4-70
exceptions to statutory prohibition of, 5-51 NAFI employees, 15-275
government employees, 5-51 Agencies, federal, 3-10
grants, 10-77 administrative interpretations, See Agency administrative
cash management issues, 10-78 interpretations
interagency transactions, 12-34 advance payment prohibition, applicability of, 5-65
lease and rental agreements, 5-62, 13-132, 13-156 apportionment of appropriations for, 6-128
military personnel, 5-51 attorneys, hiring, 4-52
procurement contracts, 5-54 audit and review, general agency and department
adequate security requirements, 5-56 responsibilities regarding, 1-35
definitions pertinent to, 5-54 boards, committees, and commissions created and
exceptions to general prohibition for, 5-51 funded by, 15-52
fast or accelerated payment options, 5-60 Comptroller General’s refusal to make decisions
financing, 5-55 regarding matters governed by, 1-42
historical background, 5-54 entertainment expenses, 4-101
payment procedures, 5-60 fines and penalties against, 4-144
progress payments, 5-54, 5-55 insurance, 4-179
statutory authorization, 5-56 intra-agency transactions
progress payments on procurement contracts, 5-54, 5-55 disposition of property by reassignment, 12-16
prohibited generally by statute, 5-50 Economy Act authorization of, 12-33
publications, 5-63 membership fees, 4-236
purpose of prohibition on, 5-50 multiyear contracting authority, agency-specific, 5-47
References indicate Chapter-Page in Principles of Federal Appropriations Law (Third Edition), Volumes I, II, and III.
Page I-5 GAO-09-576SP Appropriations Law - Index/TOAs
Index
Agency administrative interpretations
regulations statutory increases in, 6-91
administrative interpretation of, 3-37 deficiency appropriations, 6-159
drafting of, 3-8 definite appropriations, 2-14
security measures taken by, effect on accountability of, determining actual amount available, 6-84
9-69 error in statute regarding, 2-80
self-insurance rule, exceptions to, 4-179 “exclusively” language, 6-31
transactions within fines and penalties for exceeding, 6-143
disposition of property by reassignment, 12-16 funding gaps, 6-146
Economy Act authorization of, 12-33 grants, 10-43
transfer authority, agencies having, 2-24 “including” language, 6-32
Agency administrative interpretations indefinite appropriations, 2-14
deference accorded to insufficient funds, discretion in cases of, 3-49
regulatory interpretations, 3-37 intragovernmental revolving funds, 12-118
statute interpretations, 3-29 language and terminology, 6-5
Government Employees Incentive Awards Act, 4-166 mistake in statute regarding, 2-80
regulations, 3-37 “not to exceed” or “not more than” language, 6-27
statutes, 3-28 prorating insufficient funds, 3-51
Agents of government, grantees not regarded as, 10-54 reporting requirements, 6-144
Agriculture Department and public buildings and revolving funds, 12-118
improvements, 13-188 “shall be available” language, 6-30
Air purifiers as personal expenses and furnishings, 4-253 supplemental appropriations, 6-154, 6-159
Airports, government improvements to, 13-225 trust funds, 15-304
Alaska, real property disposition in, 13-9 “unless otherwise specified” clause, 6-29
Alcoholic beverages and real property jurisdiction, 13-116 variations in amount, dealing with, 2-46
Alexander Hamilton Bicentennial Commission, 15-60 zero funding under lump-sum appropriations, 6-24
Aliens as government employees, compensation Amtrak, 15-64, 15-67, 15-94, 15-164, 15-188
restrictions on, 4-93 Animals, 4-27
Allocation birds
public buildings, space in, 13-201 “marauding woodpecker” case, 4-27
separate appropriations, between or among programs cattle
funded under, 7-9 three dead bulls, 4-27
Ambiguous intent and restrictions on congressional dead, or about to be
power of the purse, 1-8 bulls, 4-27
Amendments to regulations. See Regulations grasshoppers, 4-27
American Legion as federally chartered government hogs, 4-27
corporation, 15-73 horses, 4-27
American rule woodpeckers, 4-27
attorney’s fees, 4-51 fish
Amount appropriated, 2-14, 6-4, 6-30 first case on, 4-27
administrative discretion and insufficient funds, 3-49 snail-darter protected under Endangered Species Act
advance amounts, See Advance payments and damned dam construction appropriations, 2-66
Antideficiency Act, See Antideficiency Act grasshoppers, 4-27
authorized amount hogs, 4-27
appropriation exceeding, 2-46 horses, mules, and burros
appropriation less than, 2-47 dead, or about to be, 4-27
compensation “easy to insist that horse is 16 feet high”, 1-42
References indicate Chapter-Page in Principles of Federal Appropriations Law (Third Edition), Volumes I, II, and III.
Page I-6 GAO-09-576SP Appropriations Law - Index/TOAs