FISCAL LAW PRACTICE TEST VERSION 2 2026
QUESTIONS WITH ANSWERS GRADED A+
◉ Who can appropriate Funds. Answer: Only Congress
Not executive (President)
◉ U.S. Constitution Article I, Section 9, clause 7. Answer: "No money
shall be drawn from the Treasury, but in Consequence of
Appropriations made by law..."
◉ United States v. MacCollom, 426 U.S. 317, 321 (1976) (Affirmative
Authority). Answer: "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."
◉ U.S. Constitution Article IV, Section 3, clause 2. Answer: "The
Congress shall have the Power to dispose of and make all needful
Rules and Regulations respecting the Territory or other Property
belonging to the United States..."
◉ OUSD(C) and the Deputy General Counsel (Fiscal) carefully
examine authorization and appropriations acts to determine.
Answer: What operations Congress may have ceased to authorize
What changes may have been made to existing authorizations
, What new operations have been authorized
◉ National Defense Authorization Act (NDAA). Answer: authorizes
appropriations for a specific fiscal year for military activities of the
Department of Defense, military construction, military personnel
strengths, and other purposes.
Authoritative guidance used in the analysis of DOD appropriations.
◉ DoD Appropriations Act. Answer: *Provides legal (or budget)
authority by an act of Congress that permits Federal agencies to
incur obligations and to make payments out of the Treasury for
specified purposes. An appropriation usually follows enactment of
authorizing legislation (i.e. NDAA).
*Excludes military construction, military family housing, civil works
projects of the Army Corps of Engineers, and nuclear warheads
◉ Legacy Accounting classifications are codes used to:. Answer:
Manage appropriations
Implement the administrative fund control system
Ensure that funds are used correctly
◉ Military Construction Appropriations Act. Answer: Separate
Public Law for MILCON
QUESTIONS WITH ANSWERS GRADED A+
◉ Who can appropriate Funds. Answer: Only Congress
Not executive (President)
◉ U.S. Constitution Article I, Section 9, clause 7. Answer: "No money
shall be drawn from the Treasury, but in Consequence of
Appropriations made by law..."
◉ United States v. MacCollom, 426 U.S. 317, 321 (1976) (Affirmative
Authority). Answer: "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."
◉ U.S. Constitution Article IV, Section 3, clause 2. Answer: "The
Congress shall have the Power to dispose of and make all needful
Rules and Regulations respecting the Territory or other Property
belonging to the United States..."
◉ OUSD(C) and the Deputy General Counsel (Fiscal) carefully
examine authorization and appropriations acts to determine.
Answer: What operations Congress may have ceased to authorize
What changes may have been made to existing authorizations
, What new operations have been authorized
◉ National Defense Authorization Act (NDAA). Answer: authorizes
appropriations for a specific fiscal year for military activities of the
Department of Defense, military construction, military personnel
strengths, and other purposes.
Authoritative guidance used in the analysis of DOD appropriations.
◉ DoD Appropriations Act. Answer: *Provides legal (or budget)
authority by an act of Congress that permits Federal agencies to
incur obligations and to make payments out of the Treasury for
specified purposes. An appropriation usually follows enactment of
authorizing legislation (i.e. NDAA).
*Excludes military construction, military family housing, civil works
projects of the Army Corps of Engineers, and nuclear warheads
◉ Legacy Accounting classifications are codes used to:. Answer:
Manage appropriations
Implement the administrative fund control system
Ensure that funds are used correctly
◉ Military Construction Appropriations Act. Answer: Separate
Public Law for MILCON
