Audit Review of Federal Appropriations Law

Overview

Examine how appropriations law impacts audit planning, evidence gathering, and conclusions about the use of federal funds. You’ll explore parts of the Government Accountability Office (GAO) Principles of Federal Appropriations Law (the Red Book) and the framework established by the generally accepted government auditing standards (GAGAS or the Yellow Book) to learn about the availability of federally appropriated funds and the three pillars—purpose, time, and amount. Learn how to apply these principles to evaluate compliance, identify violations, and protect public funds.

Who Attends

This course is designed for everyone who audits or is responsible for the spending of money within the federal government, including budget analysts, accountants, auditors, contracting officers, program managers, government purchase card holders and approving managers, and attorneys.

Course Level: Intermediate
CLP: 16 | CPE: 16
Duration: 2 Days

Price: $ 1169.00 Course prices shown here do not include a credit card surcharge. Payments by ACH, EFT, or check do not include the surcharge and are offered at a lower price. At checkout, you may choose a payment method that avoids the credit card surcharge.
A 3% credit card surcharge will be applied.

Course Details

FAQs Technology Requirements

For Groups

Volume Discounts (5+ Seats) Private Group Training Icon

Private Group Training

Available Dates

Guaranteed to Run are designated with a

December 7 - December 8, 2026

Class ID: 265805001

Virtual

8 AM - 4 PM EST

January 25 - January 26, 2027

Class ID: 275805001

Virtual

8 AM - 4 PM EST

March 18 - March 19, 2027

Class ID: 275805002

Virtual

9 AM - 5 PM EST

May 17 - May 18, 2027

Class ID: 275805003

Virtual

8 AM - 4 PM EST

July 15 - July 16, 2027

Class ID: 275805004

Virtual

9 AM - 5 PM EST

September 13 - September 14, 2027

Class ID: 275805006

Virtual

8 AM - 4 PM EST

November 15 - November 16, 2027

Class ID: 275805005

Virtual

9 AM - 5 PM EST

Learning Objectives

Identify and apply the basic concepts of appropriations law to determine compliance
Examine the legal availability of appropriations based on purpose, applying the Purpose Law and Necessary Expense Doctrine, and the impact on an audit
Examine the legal availability of appropriations based on time, applying the Bona Fide Needs Rule, and the impact on an audit
Examine the legal availability of appropriations based on amount, avoiding violations of the Antideficiency Act (ADA), and the impact on an audit

Additional Features

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Credits

CLP Credits: 16
CEU Credits: 13
PDUs: 14
NASBA Field(s) of Study and Credits: Auditing (Governmental) (16 CPEs)
NASBA Level: Intermediate
FM MyLearn Number:

This course is part of the following Management Concepts Certificate Programs:

Core Courses

None

Elective Courses

None

Prerequisites:

Mandatory

None

Suggested

None

Course Activities

The final exam must be completed with a grade of 70% or higher.

Course Topics

Introduction to Appropriations Law for Auditors

The Constitutional Power of the Purse

Appropriations Available as to Purpose: Red Book Chapter 3

The Purpose Law and Necessary Expense Doctrine
Step 1—Logical Relationship
Step 2—Expenditure Must Not Be Prohibited
Step 3—Expenditure Not Provided for in Another Appropriation

Appropriations Available as to Time: Red Book Chapter 5

Time Rules
Contracts and Time
Severable and Nonseverable Services
Module Capstone: Case Studies for Appropriations Available as to Time

Appropriations Available as to Amount: Red Book Chapter 6

The Antideficiency Act (ADA)
Most Prone to ADA Violations
Methods to Prevent Violations
Additional Laws
Module Capstone: Case Studies for Appropriations Available as to Amount

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Audit Review of Appropriations Law

Overview

Who Attends

For Groups

Available Dates

Learning Objectives

Additional Features

Credits

This course is part of the following Management Concepts Certificate Programs:

Core Courses

Elective Courses

Prerequisites:

Mandatory

Suggested

Course Activities

Course Topics

Appropriations Law Refresher and Update

Fiscal Law in DoD