Army Fiscal Law Part 3

use current funds.

use them.

1. ask Congress for money
2. Turn settlement into a Consent Judgement

1. Co-ordinate with ASA (FM)
Assistant Secretary of the Army for Financial Management
2. Turn it into a Consent Judgement and use the Judgement Fund

1. Provide authority to pay judgements
2. Ease administrative burdens
3. Decrease the time between award and payment
4. Decrease the amount of interest

loss of right to appeal

1. NO FEAR Act
2. Construct Disputes Act

movement of money between appropriations
ILLEGAL w/o statutory authority

1. DoD O&M to Amry O&M
2. AF RDT&E to AF O&M

Dept. State to DoD

moving funds into or out of a fixed earmark

holds money until transferred into another appropriation

shifts money within an appropriation
- No change in amount available
- Reapplication of funds (w/in an appropriation)

in an appropriations account for purposes other than those comtemplated at the time of the appropriation.

1. higher priority than the original, unforseen military requirements
2. FMR programming rules

Items Congress has denied

1. Non-construction
2. Construction

1. with prior congressional approval
2. internal reprogramming
3. below threshold reprogramming

a "new start", unless it's for immediate national security

DoD Comptroller

1. increase of 25% or more of reprogramming base or $2mil, whichever is less
2. increase for Unspecific Military Construction (UMMC)
3. BRAC projects
4. Family housing relocation

Peter to pay Paul.

responsible for, or has custody of government funds

an accountable officer.

Certifycing Officers (no custody of funds)
Disbursing Officers
Collecting Agents
DoD Departmental Accountable Officials

vouchers for payment
checks for correctness
checks if legally permissible
is designated in writing

make payments
check vouchers
are designated in writing

receives or disburses funds
cashiers
paying agents
collecting agents
change fund custodians
Imprest fund cashiers

liable for the full amount of the loss or erroneous payment

1. DoD Departmental Accountable Officials
2. Acts of God or public enemy
3. Payments for a properly certified voucher
4. Advance decisions and relief

Asking (GAO) for an advanced legal opinion before spending funds.

Happens after to absolve or excuse liability

General Counsel, not GAO

there must be fault/negligence

There is a necessary non-excessive delivery lead-time that forces the command to order the items in FY1 so they can be delivered when the unit needs to use them.

ADA violation is correctable if (1) proper funds were available at the time of the erroneous obligation, and (2) proper funds are available when the agency discovered, and corrected the erroneous obligation.

They are specifically reimbursable by statute in one of three ways: payment in kind (cold hard cash), equal value exchange ($100 in tents for $100 in generators), or replacement in kind (tents for tents)

if the accountable officer obtained an advance decision from the proper authority and the improper payment was made in reliance on that advanced decision, or if he's a DoD Departmental Accountable Official and there was no fault or negligence

The statute of limitations for settling the accounts of an accountable officer is three years after accounts are substantially complete. “Substantially complete” means the time when, absent fraud by the officer, the agency can audit the paperwork upon which the officer based his actions. The statute of limitations is not triggered until the loss has been discovered if the loss is due to embezzlement, fraud or other criminal activity.

$250,000.

Yes. The military awards statute, only gives us the authority to issue the actual military awards/certificates of award. It does not allow you to incur any other expenses to honor the award recipients' accomplishments. Therefore, neither the cake and punch nor the frames may be purchased with appropriated funds.

1 October through 30 September.

The Bona Fide Needs Rule.

The contracting officer should seek payment from the Judgment Fund and reimbursement using current funds.

2 weeks.

The unit may fund it with O&M, because it is for Interoperability, Familiarization, and Safety training (little "t" training).

May obligate funds for new contracts, but only if the new contract is not a “new start.”

1 September 2010

Rebuilding of a small health clinic in Gahzni, Afghanistan which was damaged during combat operations, and which is the only health clinic in the area.

True.

True

Military Construction Funds (MILCON).

Splitting a project between fiscal years for the sole purpose of avoiding the statutory limits on use of O&M funds is clearly illegal. This project cannot be funded by splitting the requirement into two contracts if the total cost exceeds $750,000 and O&M funds are used.

proper only if the coins were purchased with personal funds.

Food preparation and storage equipment may now be purchased with appropriated funds, so long as the primary benefit of its use accrues to the agency and the equipment is placed in common areas where it is available for use by all personnel.

Departmental adjustments or reprogrammings may be required for a number of reasons including but not limited to: responding to emergencies; restoring or replacing damaged or destroyed facilities; accommodating unexpected price increases; and implementing specific program provisions provided for by Congressional Committees.

the DOD FMR provides that the investigation report must assign responsibility for the violation to “one or more individuals” so that “appropriate administrative or disciplinary action” may be imposed. DOD FMR, vol. 14, ch. 5, para. 050301. Generally, the responsible party (or parties) will be the highest ranking official in the decision making process who had actual or constructive knowledge of precisely what actions were taken and the impropriety or questionable nature of such actions.

Your boss could be held pecuniarily liable if the purchase is found to be improper.

1 year.

Evolved over time through a number of statutes designed to stop abuses of fiscal law.

Treasury Account Numbers.

Prior year obligation adjustments.

Expenditures must be properly allocated to each funding source.

Obligations should reflect proper distribution of line items and instruct the contractor who to invoice correctly.

Indefinite funds.

Expired

Take the necessary steps to fix the problem--even if it means losing a customer.

Select the appropriate resource code, work category, and work category element.

Include POCs for technical, contractual, and financial items.

Resourcing

Budgeting

Reporting

Scheduling

Military equipment, tanks, and planes.

Economy Act

Design projects

Facilities, maintenance, and repair

The money should be credited to the account from which it was originally paid.

Applies only to limited year funds.

Required when there is an apparent ADA violation.

Check with the financial or budget POCs.

Appropriations may be obligated to meet a need arising in, or some time before, the fiscal year for which the appropriation was originally designated.

No longer available for any purpose, any remaining funds must be returned to the Treasury as miscellaneous receipts.

Certifying the application of the funds meets the fiscal requirements for the Purpose, Time, and Amount Statutes.

Accepting responsibility and accountability for this action.

It must be a legitimate need of the current year and must be certified to that effect by the ordering command.

It must have definite time for completion, a definite scope of work (i.e. deliverable), and funds must cover the entire project.

It must be DoD reimbursable.

It must utilize military customers.

The timing of the obligation of funds and wheter that obligation is for a current need of the government.

Expired appropriations

Appropriated funds may only be used for the specific purposes outlined in the appropriations act or as otherwise provided by law.

2--An Approving Official and a Certifying Official

Purpose, Time, and Amount

Congress

Military Personnel (MILPERS) Appropriation Acts

Appropriated funds may only be used for the specific purposes outlined in the appropriations act as otherwise provided by law.

An expediture is permissable if it is reasonably necessary in carrying out an authorized function or will contribute materially to the effective accomplishment of that function.

Not within the scope of other appropriation

Necessary and incidental

Not prohibited by law

Food at a conference that cannot be separated from the conference fee.

Agencies must obligate appropriations during their period of availability/

1 year funds

Funds from the year in which the modifications were made.

Appropriations must be obligated to meet the need arising in, or sometimes before, the fiscal year in which the appropriation was originally designated.

A service or product has been completed or delivered.

Do not spend more money than is available.

Do not incur an obligation in advance of an appropriation.

Authorized by law

Making an expenditure or creating an obligation in excess of the amount available in the appropriation or fund unless authorized by law.

Involving the government in a contract or obligation for the payment of money in advance of appropriations made for such purposes, unless the contract or obligation is authorized by law.

Accepting voluntary services for the US, or employing personal services in excess of that authorized by law, except in cases of emergency involving the safety of human life or the protection of property.

Making obligations or expeditures in excess of an appointment or reappointment, or in excess of the amount permitted by agency regulations.

Obligating any amount in excess/advance of available funds.

Keeping the registration fee collected from conference participants in excess of the cost of the conference.

Loyalty

Duty

Respect

Selfless Service

Honor

Integrity

Personal Courage