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        Other Legal WorkOverview

GAO’s Principles of Appropriations Law (PAL) course acquaints participants with the purposes and principles of federal fiscal law. It blends lecture, case studies, and student participation in a way that engages and challenges participants, while maximizing the exchange of both practical and theoretical information.

GAO's Course

Principles of Appropriations Law (PAL) is taught by experienced GAO attorneys. GAO will offer both virtual and in-person courses for FY 2024.

Virtual Courses: Beginning December 2023, GAO is offering several courses through virtual training (see Registration for Group Courses). The virtual course is 5 1⁄2 hours, including breaks. It begins at 9:30 AM EST and ends at approximately 3:00 PM. The course generally qualifies for 6 continuing professional education (CPE) credits. See below for a complete course outline.

In-Person Courses: Beginning January 2024, GAO is offering several courses exclusively through live, in-person training at a requesting agency’s training site (see Registration for Group Courses). The in-person course is 2 1⁄2 days long. The course begins at 8:30 AM each day and ends at approximately 3:45 PM on Days 1 and 2 and 11:30 AM on Day 3. The course generally qualifies for 17 CPE credits.  See below for a complete course outline.

Registration

**Registration for Group Courses**

In the past year, GAO has taught group courses for the Federal Aviation Administration, Administrative Office of the U.S. Courts, Social Security Administration, U.S. Department of Housing and Urban Development, U.S. Marshals Service, and U.S. Trade and Development Agency, among others. FY 2024 PAL group courses will be taught virtually and in person:

Virtual group courses can accommodate up to 35 agency employees for a fee of $3,500.
	In-person group courses are taught at various federal agencies and can accommodate up to 35 agency employees for a fee of $6,700 *(plus additional costs for instructor travel expenses for group courses held outside the Washington, D.C. local travel area)*.GAO will begin accepting group course requests immediately*.*All classes are on a first come, first served basis. Participants should send an email to PALCourse@GAO.GOV****to register for a course. In the subject line of the email, you must include (Group Course/Date). **All registrations must be received by COB, Friday, December 1, 2023**. Only one POC from each agency can register their group. Confirmed registrations will only be sent to the agency POC. If your circumstances change after GAO has confirmed your attendance, please email PALCourse@GAO.GOV to decline the offer and free it up for someone else.

If GAO has offered your agency a group course date, you must finalize your agency’s registration by having a signed interagency agreement (IAA) in G-Invoicing. If your agency is not ready for G-Invoicing, we will accept a PDF 7600A and 7600B. We will not accept hybrid IAAs such as a GT&C in G-Invoicing and a PDF 7600B. A MIPR can be signed, if necessary, but only after we receive a fully executed GT&C and Order or a PDF 7600A and 7600B. If your agency cannot complete an IAA in G-Invoicing or in PDF format, you will not be able to register for a course. Once the IAA is in place, an IPAC will be initiated to collect payment upon completion of the course. Please note that GAO does not accept government purchase cards for payment.

Failure to complete this process (or request an extension) within 6 weeks of the course may result in the loss of your registration. In addition, if your circumstances change after GAO offers you a group course date, please email PALCourse@GAO.GOV to decline your spot as soon as possible so your space can be made available to another agency.

**Registration for Open Enrollment Course**

Each fiscal year, GAO offers at least one PAL course on an “open enrollment” basis, meaning that GAO enrolls individual federal employees for a fee of $300 per seat. GAO will begin accepting open enrollment requests immediately. All requests are on a first come, first served basis. Participants should send an email to PALCourse@GAO.GOV****to register for the course. In the subject line of the email, you must include (Open Enrollment Course). **The FY 2024 open enrollment course will be taught virtually on Tuesday, August 27, 2024**.

If GAO has offered you a seat, your agency must finalize your registration by having a signed interagency agreement (IAA) in G-Invoicing. If your agency is not ready for G-Invoicing, we will accept a PDF 7600A and 7600B. We will not accept hybrid IAAs such as a GT&C in G-Invoicing and a PDF 7600B. A MIPR can be signed, if necessary, but only after we receive a fully executed GT&C and Order or a PDF 7600A and 7600B. If your agency cannot complete an IAA in G-Invoicing or in PDF format, you will not be able to register for a course. Once the IAA is in place, an IPAC will be initiated to collect payment upon completion of the course. Please note that GAO does not accept government purchase cards for payment.

Failure to complete this process (or request an extension) within 6 weeks of the course may result in the loss of your seat. In addition, if your circumstances change after GAO offers you a seat, please email PALCourse@GAO.GOV to decline the seat as soon as possible so your seat can be made available for someone else.

FY 2024 PAL Group Course Schedule

**Virtual Group Course Dates**

December 7, 2023
	December 13, 2023
	February 13, 2024
	March 5, 2024
	April 23, 2024
	May 16, 2024
	June 6, 2024
	July 23, 2024
	July 25, 2024
	July 31, 2024
	September 17, 2024
	September 19, 2024**Due to the volume of requests received, GAO is no longer accepting requests for FY 2024 virtual group courses.**

**In-Person Group Course Dates****

January 16‒18, 2024
	January 24‒26, 2024
	February 6‒8, 2024
	February 27‒29, 2024
	March 13‒15, 2024
	March 19‒21, 2024
	April 10‒12, 2024
	May 7‒9, 2024
	June 11‒13, 2024
	June 25‒27, 2024
	July 10‒12, 2024
	July 16‒18, 2024
	August 7‒9, 2024
	August 13‒15, 2024
	August 20‒22, 2024
	September 11‒13, 2024****Please note that the dates for In-Person classes may change.**



Course Outline

**Virtual Course**



Introduction

	Constitution
		Major Statutes
		Key Concepts
		Appropriations Law Framework
	Availability of Appropriations: Purpose
	The Purpose Statute
		Purpose Three-Step Analysis
	Availability of Appropriations: Time
	Time Limitations
		Duration of Appropriation Availability
		The *Bona Fide* Needs Rule
		Account Closing Law
	Availability of Appropriations: Amount
	Antideficiency Act
		Impoundment Control Act
		Miscellaneous Receipts Statute
	Recording Obligations and Inter- and Intra-agency Transactions
	Resources

**In-Person Course**

Introduction to Appropriations Law

	Constitution and Major Statutes
		Annual Budget and Appropriations Process
		Budget Execution and Control
		Apportionment and Allotment
		Obligating and Disbursing Funds
		Impoundment
	Terminology and Classification
	Statutory Construction
	Availability of Appropriations: Purpose
	Purpose Three-Step Analysis
		Necessary Expense Rule
		Statutory Purpose Restrictions
		Other Available Appropriations
	Availability of Appropriations: Amount
	Antideficiency Act: Provisions, Exceptions, Sanctions and Applications
		Rules Against Augmentation, and the Miscellaneous Receipts Act
	Availability of Appropriations: Time
	General Rule
		Bona Fide Needs Rule
		Prohibition on Advanced Payments
		Account Closing Law
	Obligation of Appropriations
	Interagency Transactions****Please note that the outline for the In-Person course may change.**Jump To:
    Jump ToElder Abuse
          Services for Older Adults
          State and Local-Level Drivers and Trends
          State and Local Fiscal Projections
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          Managing the Debt
          Summary of Funding Provisions
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          Unpacking the Financial Report
          Highlights
          Recommendations
          Background
          About This Work
          About This Work
          Trends
          About the Center
          Why It's High Risk
          What Remains To Be Done
          Key Reports
          Newest COVID-Related Reports
          AI Use Cases
          Flood Insurance
          Past Pandemic-Related Reports
          CARES Act Oversight Reports
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          Report Suspected Fraud
          Subjects
          How to Get Notified
          Past Reports
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          Explore the FY 2022 and 2023 Funds
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