1. Identify Fiscal Law Principles
U.S. ARMY SOLDIER SUPPORT INSTITUTE
NONCOMMISSIONED OFFICER ACADEMY
SHOW SLIDE 1: Identify Fiscal Law
Section I. Administrative Data
Academic Hours/Methods
1 hr Small Instruction
Section II. Introduction: Today we are going to discuss Fiscal Law.
Method of Instruction: Conference/Discussion
Instructor to Student Ratio: 1:16
Time of Instruction: 5 mins
Media: Small or Large Group Instruction
Motivator:
Reading the comic strip, Dilbert’s boss used the furniture pot of money to hire someone. We can’t do that Misappropriation of funds
As Resource Managers, we must understand the rules, regulations, and laws that govern the use of taxpayer’s dollars. Knowing the fiscal laws pertaining to appropriated dollars enable us to avoid funding violations and, or find a way to legally support commanders. The motto of fiscal lawyers and the Supreme Court is to show where Congress says you can, not where you can’t. Our job is to interpret law when those “gray area” questions/issues arise 1

2. Terminal Learning Objective
Task: Identify Fiscal Law Principles
Conditions: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, and discussion
Standards: Analysis Includes:
Types of appropriation
Common Appropriations and Thresholds
Antideficieny Act
SHOW SLIDE 2: Terminal Learning Objective
Read TLO
Instructor Note: Throughout this lesson, solicit from students the challenges they experienced in the current operational environment (OE) and what they did to resolve them. Encourage students to apply at least 1 of the 8 critical variables: physical environment, political stability of the state, sociological demographics, infrastructure, military capabilities, information, time, and economics. Additionally, the 21st Century Soldier Competencies are essential to ensure Soldiers and leaders are fully prepared to prevail in complex, uncertain environments. This lesson reinforces the following 21st Century Soldier Competencies: Character and Accountability; Adaptability and Initiative; Teamwork and Collaboration; Communication and Engagement; Critical Thinking; Cultural and Joint Interagency; Tactical and Technical Competence. Throughout the lesson discussion seek opportunities to link the competencies with the lesson content through the student’s experiences.
Safety Requirement: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , Risk Management. Leaders will complete a DD Form 2977 RISK MANAGEMENT WORKSHEET during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops and support available-time available and civil considerations,(METT-TC). Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the work/rest cycles and water replacement guidelines IAW TRADOC Regulation
Risk Assessment Level: Low. Hazard Identification: Electrical Shock, Fire, Slippery Floors, Physical Injure/Strain, Tripping Tight Spaces in Classroom, and Influenza. Hazard controls: Primary Instructor (PI) will ensure: All electrical cords are properly stored under desks, liquid containers have lids on them and all spills are immediately cleaned and mopped and allowed to completely dry before allowing students/personnel to walk on them. All chairs are ergonomically designed, adjust to individual preference and that all students are awake and paying attention in class. All cables/cords are properly plugged in, sheathed, and secured along tables, walls, and ceilings. No damaged or frayed cords/cables will be used. PI will brief proper hand washing techniques, the use of hand sanitizer, and evacuation procedures. All trash will be removed daily.
Environmental Statement: Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to FM Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT.
Evaluation: At the end of the S8 Module a culminating event, resulting in a briefing to the Commander, will be assessed.

3. Introduction
The U.S. Constitution gives Congress the authority to raise revenue, borrow funds, and appropriate the proceeds for federal agencies. See U.S. Constitution, Art. 1, 8 and 9. In implementing these expressed constitutional powers, Congress strictly limits the obligation and expenditure of public funds by the Executive Branch. Congress regulates virtually all Executive Branch programs and activities through the appropriations process.
SHOW SLIDE 3:
Reference: Fiscal Law Overview Ethics Counselor's Deskbook November 2013; 2015 Fiscal Law Deskbook
*Congress has the power of the purse. “No Money shall be drawn from the Treasury, but in Consequence of Appropriations made by Law”
1. Congress has enacted fiscal controls, which, if violated, subject the offender to serious adverse personnel actions and possible criminal penalties. (ADA Violations)
2. Congress and the Department of Defense (DoD) have agreed informally to additional restrictions. The DoD refrains from taking certain actions without first giving prior notice to, and receiving consent from, Congress. These restraints are embodied in regulation or instituted through historical practice.

4. Fiscal Law Overview
Budget/Contract Authority - Legal authority to enter into obligations which will result in immediate or future disbursements of government funds
Authorization Act defines reasons for use of funds
Appropriation Act is an authorization to incur obligations and make payments out of the Treasury for specified purposes
SHOW SLIDE 4: Overview
Bullet 1 - Congress has the power to tax and appropriate dollars for the Treasury. (USC, Art 1, Section 9, CL 7)
Bullet 2 - An authorization act is a statute, passed annually by Congress, which authorizes the appropriation of funds for programs and activities.
Congress is the only one that can provide legal authority for the Federal Government to incur obligations/outlays (2 USC & 622 (2))
We cannot incur obligations until Congress passes a Continuing Resolution Authority and/or the President has signed the Budget Bill
 Must have authority to incur an obligation
An authorization act does not provide budget authority. That authority stems from the appropriations act.
Bullet 3- Funding from Congress (An appropriations act is the most common form of budget authority.)
An appropriation is a statutory authorization “to incur obligations and make payments out of the Treasury for specified purposes.” The Army
receives the bulk of its funds from two annual appropriations acts:
a. The Department of Defense Appropriations Act; and
b. The Military Construction Appropriations Act.
United States v. MacCollom, 426 U.S. 317, 321 (1976). “The established rule is that the expenditure of public funds is proper only when authorized by Congress, not that public funds may be expended unless prohibited by Congress.” (“Show where Congress says you can, not where Congress says you can’t”)
The making of an appropriation must be stated expressly. An appropriation may not be inferred or made by implication.

5. Common Types of Appropriations
(2020) Operation and Maintenance, Army (OMA/O&M); 1 year
(2010) Military Personnel, Army (MPA); 1 Year
( ) Other Procurement, Army (OPA); 3 years
(2050) Military Construction Army (MILCON); 5 years
(2040) Research, Development, Test & Evaluation (RDT&E); 2 years
SHOW SLIDE 5:
Reference DFAS **
The U.S. Treasury account number (basic symbol) is a four digit code indicating the type of funds or major purpose of the appropriation.
Congress normally provides appropriations to start, increase, or restore a revolving fund. Working capital and assets may also be transferred from existing
appropriations and fund accounts.
O&M - This appropriation is generally an annual appropriation, available for obligation for one fiscal year only. A special 2 year account is available for obligations for selected programs listed in Chapter (A0-2021) for items that:
Mission Accounts BASOPS Accounts
- are directly related to mission performance. - become post, camp, and station property.
- are recorded on organizational property records. - are recorded on station property records.
- would normally be deployed with units are in a garrison operation mission / would not normally be deployed with units.
MPA - Pay and allowances, including costs of retired pay accrual, individual clothing, subsistence, interest on savings deposits, death gratuities, SGLI, PCS travel, and per diem portion of TDY (not to exceed one day between permanent duty stations) for active component Army members and USMA cadets. Expenses of apprehension and delivery of deserters, prisoners, and AWOL members.
The Military Personnel, Army (MPA) appropriation is managed and funded as a centrally managed allotment. Programming is done at the DA Level. MPA will be recorded as a specific allotment, and will cite allotment serial number 1100 and fiscal station number The only exceptions are the special open allotment AMSCO’s, Senior ROTC (6W** and 6X**) AMSCO’s, Junior ROTC (6Y**) AMSCO’s and GFEBs transaction.
The MPA appropriation is an annual appropriation, available for obligation for one FY only.
Procurement - The term "procurement" is intended to include activities related to the procurement, production, and modification of Army equipment assets. The procurement appropriations are normally available for obligation for 3 years (for example, 1 October 2012 to 30 September 2015).
Procurement Aircraft Procurement, Army; Procurement, production, modification, modernization, engineering, and acceptance testing during production period of major aircraft and related ground support end items of equipment required for operational use, general service use, addition to inventory upon delivery to the Army and when not an appropriate RDTE cost
Procurement Missile Procurement, Army; Procurement, production, modification, modernization, engineering, and acceptance testing during production period of major missile end items of equipment required for operational use, general service use, addition to inventory upon delivery to the Army and when not an appropriate RDTE cost.
Procurement Procurement of Weapons and Tracked Combat Vehicles (WTCV), Army; Procurement, production, modification, engineering, and acceptance testing during production period of major weapons and tracked combat vehicle end items of equipment required for operational use, general service use, addition to inventory upon delivery to the Army and when not an appropriate RDTE cost.
 The WTCV appropriation is the proper and only fund source for the purchase of any/all weapons (small arms) regardless of cost. This includes the purchase of non-standard, non-centrally managed small arms with a unit cost of less than $5.0M.
Procurement Procurement of Ammunition, Army (PAA); Procurement, production, modification, demilitarization, (conventional ammunition to include tactical missiles and components), engineering, and acceptance testing during production period of major ammunition end items required for operational use, general service use, addition to inventory upon delivery to the Army and when not an appropriate RDTE cost. Explosive ordinance disposal tools and equipment when inclusion in other appropriations is inappropriate. The Armament Retooling and Manufacturing Support Initiative. The PAA appropriation is the proper and only fund source for the purchase of any ammunition (Class V items) regardless of cost.  This includes the purchase of non-standard, non-centrally managed ammunition with a unit cost of less than $5.0M.
Procurement Other Procurement, Army; Procurement, production, modification, engineering, and acceptance testing during production period of other major end items of equipment (tactical and support vehicles, communications and electronics equipment, materials handling, construction, floating, railroad, and other heavy support equipment) required for operational use, general service use, addition to inventory upon delivery to the Army and when not an appropriate RDTE cost.
MILCON - This appropriation is a multiple year appropriation normally available for obligation for five years. Construction projects require authorizing and funding (appropriation) legislation. The appropriation is for acquisition, construction, installation and equipment of temporary or permanent public works, military installations, and facilities for the Army, which includes planning, acquisition of real estate (including cost of property and all related real estate operation cost), minor construction, and other supporting activities. Expired or lapsed funds may be used to pay the cost of associated supervision, inspection, overhead, engineering, design, and subsequent claims, if any, for those projects being completed with funds otherwise expired or lapsed for obligation.
RDTE –
DEFINITIONS. The term "research and development" is intended broadly to include the work performed by a government agency or by private individuals or organizations under a contractual or grant arrangement with the government. It includes R&D in all fields, including the physical sciences, and engineering. Research is systematic study directed toward fuller scientific knowledge or understanding of the subject studied. Development is systematic use of the knowledge and understanding gained from research for the production of useful materials, devices, systems, or methods, including the design and development of prototypes and processes. The RDT&E appropriations are normally available for obligation for 2 years (for example, 1 October 2011 to 30 September 2012).
GENERAL GUIDANCE. R&D programs and the cost coverage of the RDTE-A, appropriation will be determined by the guidance set forth herein, which is based on the principle that all RDTE related effort should be funded in the RDTE appropriation so that it can be assessed from a priority standpoint with other similar programs. When, after consideration of the following criteria, there is doubt as to the proper assignment of cost between appropriations, the issue should be resolved in favor of using RDTE funding.

6. Appropriation Thresholds
Items <$250,000 (O&M)
Items >$250,000 (OPA)
Minor construction projects < 1,000,000 (O&M)
Projects >$3,000,000 (MILCON)
SHOW SLIDE 6:
Congress does give us some leeway when it comes to using appropriations for other purposes and it is based on amount
Appropriation Thresholds
Bullet 1 - Items costing <$250,000 and not designated for centralized management and asset control are considered “expenses” and are funded with O&M funds
Bullet 2 - Investment items are those that cost >$250,000 and/or are designated for centralized management and asset control. There isn’t an increase in funding, just permission to use funds for other than the intended purpose. Investment/Expense Threshold: In each year’s DODAA, Congress provides an exception to the normal fiscal law that dictates that investment items must be purchased with procurement appropriations. The Investment/Expense Threshold exception allows the DOD to purchase investment items, not exceeding a certain threshold, with Operations and Maintenance funds.
The current threshold is $250, U.S.C. 2245a (DOD may not use O&M to purchase any item with a unit cost that is greater than $250,000)
Bullet 3 - Minor construction projects costing < $1,000,000 can be funded with O&M. Currently there is no authority that would fund a O&M Minor Military Construction project with a funded cost above $1 million (i.e. the traditional life, health and safety exception would not be applicable to O&M funded construction). However, the life, health, and safety exception remains for Unspecified Minor Military Construction (UMMC) funded (rather than O&M funded) construction over $1 million as noted in 10 U.S.C (a) (2).
Bullet 4 -If the approved cost of the project is greater than $3 million, use “specified” MILCON funds

7. **BONA FIDE NEED RULE VIOLATION EXAMPLE**
Limitations on the Use of Appropriated Funds
PURPOSE - The purpose of the obligation must be one for which the appropriation was made
Necessary Expense Doctrine (Three Part Test)
TIME - The obligation must be incurred within the timeframe that the appropriation was made available for new obligations
Expired Funds
Bona Fide Need Rule
SHOW SLIDE 7:
Reference: Fiscal Law Overview Ethics Counselor's Deskbook November 2013; 2015 Fiscal Law Deskbook; DFAS-IN 37-1, ¶ ; GAO Principles of Federal Appropriations Law (Jan 2004)
Purpose Statue -31 U.S.C. 1301(a) - Appropriations shall be applied only to the objects for which the appropriations were made except as otherwise provided by law. Statute does not require every expenditure to be specified in an appropriation act. That is not possible or feasible. The “Necessary Expense Doctrine” (a.k.a. The 3-part Purpose Test) follows these steps:
1. The expenditure must be necessary and incident to the purposes of the appropriation. In other words, the expenditure must bear a logical relationship to the appropriation sought to be charged, and it must make a direct contribution to carryout out either a specific appropriation or an authorized agency function for which more general appropriations are available.
2. The expenditure must not be prohibited by law.
3. The expenditure must not be otherwise provided for; that is, it must not be an item that falls within the scope of some other, more specific appropriation or statutory funding scheme.
Time - 31 U.S.C An appropriation is available for obligation for a definite period of time. If an agency fails to obligate funds before they expire, they are no longer available for new obligations.
a. Expired funds retain their “fiscal year identity” for five years after the end of the period of availability. During this time, the funds are available to adjust existing obligations or to liquidate prior valid obligations, but are not available for new obligations.
b. Five years after the funds have expired, they become “cancelled” and are not available for obligation or expenditure for any purpose. 31 U.S.C. § 1552(a); DoD FMR, vol. 3, ch. 10, para
31 U.S.C. 1502(a) Appropriations are available only for the bona fide need of an appropriation’s period of availability, the entire transaction (contract or purchase, delivery or other performance, and payment) takes place during the same fiscal year—the rule means simply that the appropriation is available only for the needs of the current year. A common application of the rule in this context is that an appropriation is not available for the needs of a future year.
**BONA FIDE NEED RULE VIOLATION EXAMPLE**
Suppose that, as the end of a fiscal year approaches, an agency purchases a truckload of pencils when it is clear that, based on current usage, it already has in stock enough pencils to last several years into the future. It would seem apparent that the agency was merely trying to use up its appropriation before it expired, and the purchase would violate the bona fide needs rule.

8. Limitations on the use of Appropriated Funds (Cont.)
AMOUNT - An agency must obligate funds within the amounts appropriated by Congress and formally distributed to or by the agency.
Obligating, expending, or authorizing an obligation or expenditure of funds in excess
Incurring an obligation in advance of an appropriation
Accepting voluntary services
SHOW SLIDE 8:
Amount
Prohibits any government officer or employee from:
31 U.S.C. 1341(a)(1)(A); 31 U.S.C. § 1517(a) - Obligating, expending, or authorizing an obligation or expenditure of funds in excess of the amount available in an appropriation, an apportionment, or a formal subdivision of funds.
31 U.S.C. 1341(a)(1)(B) - Incurring an obligation in advance of an appropriation, unless authorized by law.
31 U.S.C Accepting voluntary services, unless otherwise authorized by law.

9. Treasury Warrant
Treasury issues an Appropriation Warrant “to establish the amount and period of availability of monies the agency is authorized to withdraw from Treasury’s central accounts.”
Treasury Warrant provides fiscal resources to OMB
May not issue a warrant during a Continuous Resolution Treasury Warrant
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Bullet 1 – Making the Appropriations available for distribution arming the budget officer with the means to create the spend plan prior to committing and obligating funds.
Bullet 2- Need warrant to draw on Treasury
Bullet 3- Obligations incurred under Continuing Resolutions remain valid even if the appropriations finally passed by Congress are less than the amounts authorized by the Continuing Resolution.

10. Subdivision of Funds
OMB formally subdivides funding to agencies through apportionment, allotment, or allocation
Formal- Apportionments, allocations and allotments
Informal- funding targets and allowances
Fund Authorization Document
If a formal subdivision is breached an ADA violation occurs.
SHOW SLIDE 10:
Bullet 1- Formal subdivisions of funds are subdivisions of appropriations by the executive branch departments and agencies. These formal limits are referred to as apportionments, allocations, and allotments.
Bullet 2&3- The Department of Army allocates funds to their Major Commands (MACOMs) and Operating Agencies (OAs) who distribute the funds formally as allotments or informally as allowances.
FAD - (Fund Authorization Document) - MACOMs allocate funds by appropriations to installations via this document.
The FAD is the budget authority control document, and amounts shown on the FAD are never to be exceeded.
These FADs give the activity the authority to incur obligations and the funds to spend on their operations.
A key point here is that just because the President signs the appropriations bill into law, it doesn’t mean you have obligation authority until you have a Funding Authorization Document providing activities authority to legally obligate government funds
Bullet 4- The person responsible for exceeding the target may be held liable for the violation

11. ADA Violations Officials may avoid ADA violations if:
- Proper funds were available at the time of the erroneous obligation
- Proper funds were available continuously from the time of the erroneous obligation
- Proper funds were available for the agency to correct the erroneous obligation, i.e., ACOM or HQDA can cover it
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Bullet 1 -, i.e., OMA obligated for a MILCON project and where MILCON funds were available

12. ADA Report (Cont.)
The ARNG, through the Department of Defense, reported 35 Antideficiency Act (ADA) violations when it improperly obligated funds (1) from its OMNG account to develop video games and recruitment tools when it should have obligated funds from its Research, Development, Testing, and Evaluation account for that purpose; (2) to purchase recruitment and retention promotional items whose value per item exceeded the $50 statutory limit; (3) in advance of available appropriations and for severable services in excess of 12 months, and (4) in support of the Defense Business System development and modernization efforts prior to obtaining statutorily required approval from the appropriate authority.
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Date of Violation: FY 03-12
Date Reported to GAO: 17 May 16
Remdial Action Taken: The ARNG reported that it determined that three individuals were responsible for the violations and each individual received a formal written reprimand. The ARNG also determined that none of the individuals knowingly or willfully violated the ADA. The ARNG reported that to prevent a recurrence, it now requires that all contracting officer representatives, program managers, and leadership personnel attend fiscal law and contracting officer training. The ARNG reported that a new office, the Acquisition Management office, was created to provide assistance to all divisions, including the contracting officers, the program managers, and leadership personnel and that a legal review for every Acquisition Planning Board requirement is now
required. Additionally, the ARNG Strength Maintenance Program regulation is being revised to address how recruitment and retention promotional items are governed and to remove any ambiguity regarding the $50 statutory limit. The ARNG reported that the Acquisition Planning Management office also reviews all contracts and task orders prior to award and verifies that they are limited to performance periods not exceeding one year. The ARNG reported that the Secretary of the Army terminated the recruitment assistance program in February of 2012.

13. ADA Report (Cont.)
The Department of the Army (Army) reported a violation of the Antideficiency Act (ADA) regarding its obligation of Fiscal Year (FY) 2011 Operations and Maintenance Army (OMA) funds. The ADA occurred at Bagram Airfield (BAF), Afghanistan.
The Army reported that this project was improperly funded with OMA funds, instead of Military Construction (MILCON) appropriations. The Army also determined that the obligations incurred for the project exceeded the statutory limit for OMA-financed military construction projects, and thus resulted in a violation of the ADA. Further, the Army reported that the use of OMA funds to finance the project was not consistent with the authorized purpose of the appropriation, and this resulted in an incurable violation.
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Date of Violation- FY11
Date Reported- 1 Sep 15
Remedial Action Taken: The Army reported that two contracting officers were found responsible for the violation. Disciplinary action was not administered because these individuals are no longer employed by the Department of Defense. The Army determined that there was no willful or knowing intent on the part of the responsible individuals to violate the ADA.
The Army reported that to prevent a recurrence of this type of violation, the Army issued an order that requires approval at the U.S. Forces, Afghanistan-level for construction projects. This approval authority was previously retained at the Regional Command level at BAF.

14. Questionable Expenses
Clothing
Food
Decorations
Business Cards
Entertainment
Generally considered a personal Expense but there are some exceptions
Unit T-shirts and Mementos are not funded with appropriated funds.
SHOW SLIDE 14:
Reference: Fiscal Law Overview Ethics Counselor's Deskbook November 2013
Clothing
Exceptions:
If not an ordinary purchase (cold weather gear)
Essential to successful completion of work
- Tuxedos for Secret Service
- Suits for SOF on mission
Need for hazardous duty
- Safety shoes
Used as a Award/Reward
- T shirts/Hats for sports event winner (< 5% of participants)
Food
Light refreshments at government sponsored conferences for those attendees in a travel status and/or facility rental includes cost of food (Example: gao-ada pdf)
Award Ceremonies can have “light refreshments” - Not for a Military Personnel Award Ceremony
Training when necessary to achieve training objective - not for convenience
Ethnic or cultural awareness training
Civilian award/reward meal ($20 limit)
Bottled water may be procured when a building’s water supply is deemed unwholesome or unpotable (Example: ADA bottle water pdf)
Only Meals expenses allowed (Civilian’s Only):
Meals are incidental to the meeting
Employee attendance at the meal is necessary for full participation in meeting
Can’t take meals elsewhere and achieve full participation
Not a routine business meeting
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 go but a office Christmas tree is acceptable
Business Cards - Only allowed for those that regularly deal with public or outside organizations, i.e., recruiters, contractors, investigators
Entertainment - For equal opportunity/ethnic programs
Unit T-shirts – Can use non-appropriated funds i.e. MWR funds unless used as an award (Unit 5K run where anyone can compete)
Mementos - Not allowed, Can’t use OMA, must use Commander representation funds - $300 ceiling / gift

15. S8 Brigade Level Issues Government Purchase Card (GPC) – Thresholds
Retention / Reenlistment Items
Unit Coins – Annual threshold will be published
Travel Purchases – not authorized, GTCC is only option
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Bullet 1 – In general, thresholds for GPC are $3500 for supplies/equipment and $2500 for Services; MICC can provide for options outside of those thresholds; as an example, COTS (Commercial Off the Shelve) training purchases can be as high as $25,000. Be careful of Electronic Purchases (computers, radios/walkie talkie, printing, etc.); Office Supplies; Split Purchases
Bullet 2 - Based on the annual mission, contact Division Retention NCO for the number of individuals available in the pool; Take the pool number multiplied by the per individual not to exceed rate (previously $52 per individual, but check for current rate) and that is the total dollar amount that can be expended per fiscal year. Items cannot be personalized and can only used for reenlistment.
Bullet 3 – Point of issue for a lot of units. Command must understand specific MACOM policy on the expenditure. Special notes;
- the annual amount cannot be exceeded by each Battalion level command group and higher unless policy dictates otherwise.
- the total annual amount does NOT reset with a change of command during the fiscal year.
- Coins cannot contain the command group’s actual name (i.e. LTC Smith, CSM Doe) as part of the coin
- If a new coin design is implemented for the period, these costs count against the total amount of funding authorized for the fiscal year
Buller 4 – As an example, GPC cannot be used for rental van purchase related to some type of official travel in most situations. There can be exceptions. Check with your local MICC for specifics.

16. Check on Learning What are 2035 funds and how long are they available?
Appropriations are available only for ______________of an appropriation’s period of availability.
Obligating, expending, or authorizing an obligation or expenditure of funds ___________ is an ADA violation.
SHOW SLIDE 16: Check on Learning
Animated Slide
What are 2035 funds and how long are they available?
Appropriations are available only for _______ of an appropriation’s period of availability.
Obligating, expending, or authorizing an obligation or expenditure of funds ________ is an ADA violation.

17. Terminal Learning Objective
Task: Identify Fiscal Law Principles
Conditions: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, and discussion
Standards: Analysis Includes:
Types of appropriation
Common Appropriations and Thresholds
Antideficieny Act
SHOW SLIDE 17: Terminal Learning Objective
Section IV. Summary
Method of Instruction: Conference/Discussion
Instructor to Student Ratio: 1:16
Time of Instruction: 5 mins
Media: Small or Large Group Instruction
Read TLO
“Or”
Facilitator’s Note: Today we had a brief overview on Fiscal Law in no way will this make you a SME however knowing the law will save you from a lot of heartache in the future. I encourage you to take a Fiscal Law course to better prepare yourself as a Financial Manager. There are a few available via distance learning. JagU has a really good one that can also be used for FM Certification Level 2 and 3. You can enroll in Comptrollers Fiscal Law at Jagu.army.mil
Facilitator's at this time, have learners explain the most important take away to them from this lesson. Facilitate a discussion.