GAO-02-271SP Principles of Federal Appropriations Law

434 Pages·2002·2.15 MB·English

United States General Accounting Office
GAO Office of the General Counsel
April 2002 PRINCIPLES OF
FEDERAL
APPROPRIATIONS
LAW
Second Edition
Volume V
GAO will not update Volume V of the Second Edition of the
Principles of Federal Appropriations Law. The electronic version
of Volume V of the Second Edition (index and table of authorities
for the Second Edition) will continue to be available to support
research in Volume III of the Second Edition at
http://www.gao.gov/products/GAO/OGC-94-33.
a
GAO-02-271SP

Foreword
Chapte1r
Volume V completes the second edition of the Principles of Federal
Appropriations Law—more commonly known as “the Red Book.”
This volume provides detailed tables of authorities and an index
covering all four previous volumes.
We recognize here Bridget Beverly, Janet Brooks, Susan Brooks,
Bob Centola, Lydia Koeller, Lin Morss, Neill Martin-Rolsky, Kate
Mertes, Nancy Mufti, Wanda Okoro, and Stephen Palincsar, who
made major contributions to the production of this volume. We also
thank our readers for their support of the preceding volumes.
We trust that the Red Book continues to serve as a useful reference.
In November, 1942, Sir Winston Churchill, gave a speech in which he
said, referring to another, somewhat larger endeavor: “Now, this is
not the end. It is not even the beginning of the end. But it is, perhaps,
the end of the beginning.” We expect this to be true of the Red
Book, as well.
Anthony Gamboa
General Counsel
April 2002
Page i GAO-02-271SP Appropriations Law-Vol. V
[This page is intended to be blank. Please do not read it.]
Page ii GAO-02-271SP Appropriations Law-Vol. V
Summary of Contents
Volume I Foreword
Chapter 1 - Introduction
Chapter 2 - The Legal Framework
Chapter 3 - Agency Regulations and Administrative Discretion
Chapter 4 - Availibility of Appropriations: Purpose
Chapter 5 - Availibility of Appropriations: Time
Volume II Foreword
Chapter 6 - Availability of Appropriations: Amount
Chapter 7 - Obligation of Appropriations
Chapter 8 - Continuing Resolutions
Chapter 9 - Liability and Relief of Accountable Officers
Chapter 10 - Federal Assistance: Grants and Cooperative
Agreements
Chapter 11 - Federal Assistance: Guaranteed and Insured Loans
Volume III Foreword
Chapter 12 - Claims Against the United States
Chapter 13 - Debt Collection
Chapter 14 - Payment of Judgments
Volume IV Foreword
Chapter 15 - Acquisition and Provision of Goods and Services
Chapter 16 - Real Property
Chapter 17 - Miscellaneous Topics
Volume V Foreword
Index
Tables of Authorities Cited
Page iii GAO-02-271SP Appropriations Law - Vol. V
Summary Contents
“If you don't find it in the index, look very carefully through the
entire catalogue.” Sears, Roebuck, and Co., Consumer's Guide, 1897
“I don’t like authority, at least I don’t like other people’s authority.”
A.C. Benson, Excerpts From Letters to M.E.A. 41 (1926).
“Where shall I begin, please your Majesty?” the White Rabbit asked.
“Begin at the beginning,” the King said very gravely, “and go on till
you come to the end, then stop.” Lewis Carroll, Alice's Adventures in
Wonderland 106 (1945), quoted in United States v. Evans, 572 F.2d
455, 461 n.1 (5th Cir. 1978).
Abbreviations
APA Administrative Procedure Act
BLM Bureau of Land Management
CDA Contract Disputes Act of 1978
CCC Commodity Credit Corporation
C.F.R. Code of Federal Regulations
EAJA Equal Access to Justice Act
EEOC Equal Employment Opportunity Commission
FAR Federal Acquisition Regulation
FY Fiscal Year
GAO General Accounting Office
GSA General Services Administration
HUD Department of Housing and Urban Development
IRS Internal Revenue Service
NRC Nuclear Regulatory Commission
OMB Office of Management and Budget
SBA Small Business Administration
TFM Treasury Financial Manual
U.S.C. United States Code
URA Uniform Relocation Assistance and Real Property
Acquisition Policies Act
Page iv GAO-02-271SP Appropriations Law - Vol. V
Detailed Table of Contents
Volume V
Index and Tables of Authorities Cited
Chapte1r
Index
A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-2
B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-17
C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-20
D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-33
E. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-38
F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-41
G. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-46
H. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-59
I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-59
J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-65
K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-69
L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-69
M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-72
N. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-76
O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-80
P . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-82
Q. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-88
R. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-89
S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-97
T . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-103
U. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-107
V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-109
W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-110
Y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-110
Z . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-110
Page v GAO-02-271SP Appropriations Law-Vol. V
Contents
Tables of
A Note on Citations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .T-2
Authority
Boards of Contract Appeals. . . . . . . . . . . . . . . . . . . . . . .T-4
Code of Federal Regulations. . . . . . . . . . . . . . . . . . . . . .T-8
Court Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .T-19
Department of Justice . . . . . . . . . . . . . . . . . . . . . . . . . . . .T-85
Attorney General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . T-85
Office of Legal Counsel . . . . . . . . . . . . . . . . . . . . . . . . . . . T-87
Federal Register . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .T-90
General Accounting Office . . . . . . . . . . . . . . . . . . . . . . .T-92
Advance Decisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . T-92
Appeals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . T-92
Division Memoranda . . . . . . . . . . . . . . . . . . . . . . . . . . . . . T-92
Reviews . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . T-92
Comptroller General Manuscripts . . . . . . . . . . . . . . . . . . T-92
A-Decisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . T-92
B-Decisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . T-96
Comptroller General Decisions . . . . . . . . . . . . . . . . . . . T-169
Public and Private Laws . . . . . . . . . . . . . . . . . . . . . . . . .T-227
Public Laws. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . T-227
Private Laws . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . T-235
Revised Statutes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .T-236
Statutes at Large . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .T-237
Treasury Department . . . . . . . . . . . . . . . . . . . . . . . . . . . .T-249
First Treasury Comptroller. . . . . . . . . . . . . . . . . . . . . . . T-249
Second Treasury Comptroller. . . . . . . . . . . . . . . . . . . . . T-249
Treasury Comptroller. . . . . . . . . . . . . . . . . . . . . . . . . . . . T-249
United States Code. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .T-255
United States Constitution. . . . . . . . . . . . . . . . . . . . . .T-314
Page vi GAO-02-271SP Appropriations Law-Vol. V
Index
A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-2
B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-17
C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-20
D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-33
E. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-38
F. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-41
G. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-46
H. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-59
I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-59
J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-65
K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-69
L. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-69
M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-72
N. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-76
O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-80
P. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-82
Q. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-88
R. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-89
S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-97
T. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-103
U. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-107
V. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-109
W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-110
Y. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-110
Z. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-110
Page I-1 GAO-02-271SP Appropriations Law - Vol. V
Index
Index
A&E (architects and engineers) services Accountable officers
A 31 U.S.C. § 3527(a), under, 9–32 to 34
31 U.S.C. § 3527(b), under, 9–34
administrative determinations required for, 9–34 to 36
A&E (architects and engineers) services
Comptroller General, 9–32 to 34
government corporations, 17–174
GAO, 9–32 to 34
public buildings and improvements, 16–170 to 176;
grievance procedures, 9–120
16–185
military disbursing officers, relief for, 9–34
Absurd consequences test, 2–60 to 63
authorized accountable officers, 9–9
Abuses, historical frequency of, 1–6
automatic relief, statutes requiring
Acceleration clauses
Check Forgery Insurance Fund, 9–116 to 117
installment payment agreements, 13–30 to 32
compromise of indebtedness, 9–115
Account closing, 5–61 to 64
foreign exchange transactions, 9–115 to 116
annual appropriations, effect on, 5–5
garnishment, 9–118
litigation, effect of, 5–73
retirement pay, improper payment of forfeited, 9–117
no-year appropriations, 5–64
to 118
repayments and deobligations following closing, 5–65
statistical sampling, 9–118
Accountable officers, 9–3 to 128
Treasury, Secretary of, 9–117
Accountability, concepts of,
waivers of indebtedness, 9–114
authorized accountable officers, 9–9
bonding, 9–6 to 7
generally,9–3
burden of proof
historical background
criminal liability, accountable officers acquitted of,
bonding, 9–6 to 7
9–26 to 27
disbursement practices, 9–63 to 65
negligence standard for physical loss or deficiency
liability, 9–4 to 6
liability and relief, 9–36 to 39
automatic, 9–6
unexplained loss or shortage, 9–46
civil, 9–4
burglary, 9–51 to 52
criminal, 9–4 to 5
cash
strict, 9–5 to 6
accountability principle generally applicable to, 9–21
presumption of negligence, 9–37
fraud, payments involving, 9–95 to 96
relief from liability, 9–7 to 8
cash-equivalent items, 9–21 to 22
affirmative action, statutes requiring
cashiers, See Cashiers
legislative branch, 9–113 to 114
certifying officers, See Certifying officers
savings bond redemption losses, 9–114
check losses
United States Claims Court, relief authority of, 9–113
amount, wrong, 9–109
agents and custodians, 9–12 to 13
cashing checks, 9–98 to 102
amount of liability
Check Forgery Insurance Fund, 9–116 to 117
collection of amounts
classification as either improper payment or physical
accountable officer, actions against, 9–123 to 124
loss, determining, 9–23 to 24
recipient, actions against, 9–121 to 123
clerical error defined, 9–109
determining, 9–25 to 26
duplicate check losses, 9–102 to 107; 9–109 to 110
small amounts, 9–119 to 120
errors in issuing process, due to, 9–107 to 110
appropriated funds to which accountability attaches,
fraud, 9–102
9–14
offsetting, 9–99 to 101
armed robbery, 9–52
payee, wrong, 9–109
assignment of contract payments, 9–96 to 97
relief, 9–98 to 102
authority to grant relief from physical loss or deficiency
uncollectible personal checks, 9–101 to 102
liability
References indicate Chapter-Page in Principles of Federal Appropriations Law (Second Edition), Volumes I-V.
Page I-2 GAO-02-271SP Appropriations Law - Vol. V