CDFM MODULE 3.1 FISCAL LAW
31 USC 1301 - ANS-PURPOSE
31 USC 1341 - ANS-OBLIGATING OR EXPENDING IN ADVANCE OR IN EXCESS OF THE
APPROPRIATION
31 USC 1341, 1342, 1517 - ANS-AMOUNT
31 USC 1342 - ANS-AN OFFICER OR EMPLOYEE OF GOVT MAY NOT ACCEPT
VOLUNTARY SERVICES FOR EITHER GOVT OR EMPLOY PERSONAL SERVICES
EXCEEDING THAT AUTHORIZED BY LAW EXCEPT EMERGENCIES INVOLVING
SAFETY OF HUMAN LIFE OR PROTECTION OF PROPERTY
31 USC 1502 - ANS-TIME
31 USC 1553 REQUIRES THAT APPROVAL BE SOUGHT FROM THE HEAD OF THE
AGENCY IF OBLIGATIONS FROM AN EXPIRED APPROPRIATION DURING A FY
EXCEED - ANS-four MILLION IN ANY PROGRAM
OR IF EXCEED 25 MILLION AUTHORIZATION AND APPROPRIATION COMMITTEES
MUST APPROVE
31 USC 1555 NO YEAR ACCOUNT TO BE CLOSED IF - ANS-HEAD OF AGENCY OR
PRESIDENT DETERMINES THAT THE PURPOSE FOR WHICH THE APPROPRIATION
WAS MADE HAS BEEN CARRIED OUT AND NO DISBURSEMENT HAS BEEN MADE
AGAINST THE APPROPRIATION OF TWO CONSECUTIVE YEARS
A D.A.O. CERTIFYING OFFICER OR DISBURSING OFFICER HAS THE STATUTORY
RIGHT TO SEEK AND ADVANCE DECISION FROM - ANS-GENERAL COUNSEL
REGARDING THE LAWFULNESS OF ANY PAYMENT TO BE CERTIFIED
A FOOTNOTE APPENDED TO EACH APPORTIONMENT - ANS-NOT TO EXCEED ONE
PERCENT OF THE TOTAL APPROPRIATION FO THIS ACCOUNT, IS APPORTIONED
FOR THE PURPOSE OF PAYING LEGITIMATE OBLIGATIONS RELATED TO CANCELLED
APPROPRIATIONS
A MAXIMUM EARMARK MAY NOT BE AUGMENTED AND FUNDS FROM THE GENERAL
APPROPRIATION BUT ANY UN OBLIGATED AMOUNTS MAY BE USED FOR OTHER
OBJECTS IN GENERAL APPROPRIATION - ANS-EARMARK AUGMENTATION NOT
ALLOWED
ADA REPORING REQUIRMENTS - ANS-REPORT TO AGENCY WITHIN 10 DAYS,
REPORT PER FMR VOL 14, IF VIOLATIONS IN FACT OCCURRED REPORT PER 31 USC
1351 AND 1517, REPORT TO PRESIDENT THROUGH OMB CONGRESS AND
COMPTROLLER GENERAL
AFTER APPROPRIATION IS CANCELLED ANY OBLIGATION OR ADJUSTMENT THAT
WOULD HAVE BEEN PROPERLY CHARGEABLE TO THE APPROPRIATION - ANS-MAY
BE PAID FROM AN UNEXPIRED APPROPRIATION THAT IS AVAILABLE FOR
OBLIGATION FOR THE SAME PURPOSE AS THE CLOSED ACCOUNT
ANNUAL APPROPRIATIONS REMAIN AVAILABLE FOR NEW OBLIGATIONS FOR -
ANS-NEW OBLIGATIONS FOR ONE FY
APPROPRIATION LIFE CYCLE - ANS-LAW CHANGED IN 1990, NO M ACCOUNT 5
YEARS TO LIQUIDATE, 1 PERCENT RULE, SAME TYPE FUNDS
, ARTICLE 1, SECTION 7 - ANS-EMPOWERS CONGRESS TO PASS BILLS FOR RAISING
REVENUE AND DELINEATES HOW BILLS WILL PASS
ARTICLE 1, SECTION 8 - ANS-EMPOWERS CONGRESS TO COLLECT TAXES
ARTICLE 1, SECTION 9 - ANS-REQUIRES APPROPRIATION IN LAW BEFORE MONEY
MAY BE SPENT FORM THE TREASURY.
ARTICLE 1, SECTION 9 OF US CONST GIVES THE POWER TO APPROPRIATE FUNDS
FOR OPERATING THE GOVT TO WHAT BRANCH - ANS-LEGISLATIVE
AT THE END OF THE FIFTH YEAR AFTER EXPIRATION OF APPROPRIATION YEAR,
ALL UN-LIQUIDATED FUNDS WILL BE DEPOSITED - ANS-IN TREASURY MISC
RECEIPTS
BASIC TYPES OF BUDGET AUTHORITY USED IN FEDERAL GOVT -
ANS-APPROPRIATIONS, CONTRACT AUTHORITY, BORROWING AUTHORITY,
MONETARY CREDITS, OFFSETTING COLLECTIONS AND RECEIPTS, LOAN AND LOAN
GUARANTEE AUTHORITY
BONA FIDE NEED RULE - ANS-ONLY OBLIGATE FOR THE MATERIAL REQUIREMENTS
OF THE PERIOD OF FUND AVAILABILITY
BONA FIDE NEED RULE DOES NOT APPLY - ANS-TO NO YEAR APPROPRIATIONS
BONA FIDE NEED RULE OCCURS IN - ANS-YEAR ORDER IS PLACED NOT WHEN THE
GOOD OR SERVICES ARE DELIVERED
BUDGET AND ACCOUNTING ACT OF 1921 - ANS-REQUIRED PRESIDENT TO SUBMIT
ANNUAL BUDGET TO CONGRESS FOR ALL THREE BRANCHES OF GOVT, CREATED A
BUDGET OFFICE FOR THE PRESIDENT OMB, ESTABLISHED GENERAL ACCOUNTING
OFFICE GAO
BUDGET AUTHORITY DOES NOT EXPIRE IN WHAT TYPE OF APPROPRIATION -
ANS-NO YEAR
BUDGET AUTHORITY FOR APPROPRIATION WILL REMAIN ON THE BOOKS FOR -
ANS-FIVE YEARS AND AFTER APPROPRIATION EXPIRES 5 YEARS
CERTIFYING OFFICER - ANS-CERTIFY VOUCHERS FOR PAYMENT AND HAS NO
PUBLIC FUNDS IN HIS INTEREST
CERTIFYING OFFICER IS LIABLE - ANS-FROM MOMENT ERRONEOUS PAYMENT IS
MADE
CERTIFYING OFFICER IS NOT RESPONSIBLE FOR - ANS-TIMELINESS
CERTIFYING OFFICER RESPONSIBLE FOR - ANS-1 EXISTENCE OF CORRECTNESS
OF FACTS AND SUPPORTING DOCUMENTATION 2 CORRECTNESS OF
COMPUTATIONS three LEGALITY OF PROPOSED PAYMENT
COMMON SOURCE OF PURPOSE RESTRICTIONS ARE FOUND IN - ANS-DOD
AUTHRIZATIONS AND APPROPRIATIONS ACTS
COMPTROLLER GENERAL MUST GRANT RELIEF UNDER - ANS-PHYSICAL LOSS ;
SECDEF DETERMINES THAT THE OFFICIAL WAS CARRYING OUT OFFICIAL DUTIES ,
THE LOSS WAS NOT THE RESULT OF ILLEGAL OR IMPROPER OR INCORRECT
PAYMENT, THE LOSS WAS NOT THE RESULT OF FAULT OR NEGLIGENCE
CONTRACTOR DEFAULT - ANS-WHERE IT BECOMES NECESSARY TO TERMINATE A
CONTRACT BECAUSE OF THE CONTRACTORS DEFAULT, FUNDS OBLIGATED UNDER
ORIGINAL CONTRACT ARE AVAILABLE BEYOND THEIR ORIGINAL PERIOD
CURRENT RATE OF OPERATIONS - ANS-CARRIED ON WITHIN THE APPROPRIATION
DURING THE PRIOR YEAR
DEFENSE WORKING CAPITAL FUND - ANS-PRIMARY NO YEAR APPROPRIATION
USED IN DOD
31 USC 1301 - ANS-PURPOSE
31 USC 1341 - ANS-OBLIGATING OR EXPENDING IN ADVANCE OR IN EXCESS OF THE
APPROPRIATION
31 USC 1341, 1342, 1517 - ANS-AMOUNT
31 USC 1342 - ANS-AN OFFICER OR EMPLOYEE OF GOVT MAY NOT ACCEPT
VOLUNTARY SERVICES FOR EITHER GOVT OR EMPLOY PERSONAL SERVICES
EXCEEDING THAT AUTHORIZED BY LAW EXCEPT EMERGENCIES INVOLVING
SAFETY OF HUMAN LIFE OR PROTECTION OF PROPERTY
31 USC 1502 - ANS-TIME
31 USC 1553 REQUIRES THAT APPROVAL BE SOUGHT FROM THE HEAD OF THE
AGENCY IF OBLIGATIONS FROM AN EXPIRED APPROPRIATION DURING A FY
EXCEED - ANS-four MILLION IN ANY PROGRAM
OR IF EXCEED 25 MILLION AUTHORIZATION AND APPROPRIATION COMMITTEES
MUST APPROVE
31 USC 1555 NO YEAR ACCOUNT TO BE CLOSED IF - ANS-HEAD OF AGENCY OR
PRESIDENT DETERMINES THAT THE PURPOSE FOR WHICH THE APPROPRIATION
WAS MADE HAS BEEN CARRIED OUT AND NO DISBURSEMENT HAS BEEN MADE
AGAINST THE APPROPRIATION OF TWO CONSECUTIVE YEARS
A D.A.O. CERTIFYING OFFICER OR DISBURSING OFFICER HAS THE STATUTORY
RIGHT TO SEEK AND ADVANCE DECISION FROM - ANS-GENERAL COUNSEL
REGARDING THE LAWFULNESS OF ANY PAYMENT TO BE CERTIFIED
A FOOTNOTE APPENDED TO EACH APPORTIONMENT - ANS-NOT TO EXCEED ONE
PERCENT OF THE TOTAL APPROPRIATION FO THIS ACCOUNT, IS APPORTIONED
FOR THE PURPOSE OF PAYING LEGITIMATE OBLIGATIONS RELATED TO CANCELLED
APPROPRIATIONS
A MAXIMUM EARMARK MAY NOT BE AUGMENTED AND FUNDS FROM THE GENERAL
APPROPRIATION BUT ANY UN OBLIGATED AMOUNTS MAY BE USED FOR OTHER
OBJECTS IN GENERAL APPROPRIATION - ANS-EARMARK AUGMENTATION NOT
ALLOWED
ADA REPORING REQUIRMENTS - ANS-REPORT TO AGENCY WITHIN 10 DAYS,
REPORT PER FMR VOL 14, IF VIOLATIONS IN FACT OCCURRED REPORT PER 31 USC
1351 AND 1517, REPORT TO PRESIDENT THROUGH OMB CONGRESS AND
COMPTROLLER GENERAL
AFTER APPROPRIATION IS CANCELLED ANY OBLIGATION OR ADJUSTMENT THAT
WOULD HAVE BEEN PROPERLY CHARGEABLE TO THE APPROPRIATION - ANS-MAY
BE PAID FROM AN UNEXPIRED APPROPRIATION THAT IS AVAILABLE FOR
OBLIGATION FOR THE SAME PURPOSE AS THE CLOSED ACCOUNT
ANNUAL APPROPRIATIONS REMAIN AVAILABLE FOR NEW OBLIGATIONS FOR -
ANS-NEW OBLIGATIONS FOR ONE FY
APPROPRIATION LIFE CYCLE - ANS-LAW CHANGED IN 1990, NO M ACCOUNT 5
YEARS TO LIQUIDATE, 1 PERCENT RULE, SAME TYPE FUNDS
, ARTICLE 1, SECTION 7 - ANS-EMPOWERS CONGRESS TO PASS BILLS FOR RAISING
REVENUE AND DELINEATES HOW BILLS WILL PASS
ARTICLE 1, SECTION 8 - ANS-EMPOWERS CONGRESS TO COLLECT TAXES
ARTICLE 1, SECTION 9 - ANS-REQUIRES APPROPRIATION IN LAW BEFORE MONEY
MAY BE SPENT FORM THE TREASURY.
ARTICLE 1, SECTION 9 OF US CONST GIVES THE POWER TO APPROPRIATE FUNDS
FOR OPERATING THE GOVT TO WHAT BRANCH - ANS-LEGISLATIVE
AT THE END OF THE FIFTH YEAR AFTER EXPIRATION OF APPROPRIATION YEAR,
ALL UN-LIQUIDATED FUNDS WILL BE DEPOSITED - ANS-IN TREASURY MISC
RECEIPTS
BASIC TYPES OF BUDGET AUTHORITY USED IN FEDERAL GOVT -
ANS-APPROPRIATIONS, CONTRACT AUTHORITY, BORROWING AUTHORITY,
MONETARY CREDITS, OFFSETTING COLLECTIONS AND RECEIPTS, LOAN AND LOAN
GUARANTEE AUTHORITY
BONA FIDE NEED RULE - ANS-ONLY OBLIGATE FOR THE MATERIAL REQUIREMENTS
OF THE PERIOD OF FUND AVAILABILITY
BONA FIDE NEED RULE DOES NOT APPLY - ANS-TO NO YEAR APPROPRIATIONS
BONA FIDE NEED RULE OCCURS IN - ANS-YEAR ORDER IS PLACED NOT WHEN THE
GOOD OR SERVICES ARE DELIVERED
BUDGET AND ACCOUNTING ACT OF 1921 - ANS-REQUIRED PRESIDENT TO SUBMIT
ANNUAL BUDGET TO CONGRESS FOR ALL THREE BRANCHES OF GOVT, CREATED A
BUDGET OFFICE FOR THE PRESIDENT OMB, ESTABLISHED GENERAL ACCOUNTING
OFFICE GAO
BUDGET AUTHORITY DOES NOT EXPIRE IN WHAT TYPE OF APPROPRIATION -
ANS-NO YEAR
BUDGET AUTHORITY FOR APPROPRIATION WILL REMAIN ON THE BOOKS FOR -
ANS-FIVE YEARS AND AFTER APPROPRIATION EXPIRES 5 YEARS
CERTIFYING OFFICER - ANS-CERTIFY VOUCHERS FOR PAYMENT AND HAS NO
PUBLIC FUNDS IN HIS INTEREST
CERTIFYING OFFICER IS LIABLE - ANS-FROM MOMENT ERRONEOUS PAYMENT IS
MADE
CERTIFYING OFFICER IS NOT RESPONSIBLE FOR - ANS-TIMELINESS
CERTIFYING OFFICER RESPONSIBLE FOR - ANS-1 EXISTENCE OF CORRECTNESS
OF FACTS AND SUPPORTING DOCUMENTATION 2 CORRECTNESS OF
COMPUTATIONS three LEGALITY OF PROPOSED PAYMENT
COMMON SOURCE OF PURPOSE RESTRICTIONS ARE FOUND IN - ANS-DOD
AUTHRIZATIONS AND APPROPRIATIONS ACTS
COMPTROLLER GENERAL MUST GRANT RELIEF UNDER - ANS-PHYSICAL LOSS ;
SECDEF DETERMINES THAT THE OFFICIAL WAS CARRYING OUT OFFICIAL DUTIES ,
THE LOSS WAS NOT THE RESULT OF ILLEGAL OR IMPROPER OR INCORRECT
PAYMENT, THE LOSS WAS NOT THE RESULT OF FAULT OR NEGLIGENCE
CONTRACTOR DEFAULT - ANS-WHERE IT BECOMES NECESSARY TO TERMINATE A
CONTRACT BECAUSE OF THE CONTRACTORS DEFAULT, FUNDS OBLIGATED UNDER
ORIGINAL CONTRACT ARE AVAILABLE BEYOND THEIR ORIGINAL PERIOD
CURRENT RATE OF OPERATIONS - ANS-CARRIED ON WITHIN THE APPROPRIATION
DURING THE PRIOR YEAR
DEFENSE WORKING CAPITAL FUND - ANS-PRIMARY NO YEAR APPROPRIATION
USED IN DOD
