Fiscal Law Course Description:
This course will principally cover Chapters 3, 5 and 6 of the GAO Redbook with particular emphasis on the three principal elements of Fiscal Law; the use of appropriated funds under 31 USC 1301 (Purpose Code), under 31 USC 1502 (Time Code/Bonafide Need), and 31 UCS 1341/1517 (Amount Codes/ADA). Topics covered: Nature of appropriations law; Legislative history of appropriation and authorizations; brief review of agency rules and regulations; application of the Necessary Expense Doctrine; Attendance at Meeting and Conventions; Food for Government Employees; Gifts and Awards; Personal Expenses and Furnishings; Personal Qualification Expenses; Wearing Apparel; State and Local Taxes; Bonafide Needs Rule and the providing of Services; Advance Payments; Disposition of Appropriation Balances; Types of Appropriations; Anti-deficiency Act and Violations that lead to erroneous payments; Voluntary Services; Appropriation Augmentation; the Economy Act; Gifts and Donations.
The course will be supplemented with numerous case studies to reinforce the above principles of federal appropriations law.
Students will be provided:
- A copy of Chapter 3, 5 and 6 of the GAO Redbook
- A copy of the GAO Annual Update to the Red Book
- Copies of applicable case studies
- A copy of the PowerPoint slides for note taking and reference purposes
Richard J. Arns, President, Archway Training Associates, Inc.
Richard Arns has taught numerous courses in the areas of Federal Appropriations Law, Budgeting, Accounting and Financial Management.
Mr. Arns entered military service in 1967 and upon separation from the Air Force in 1971 began his federal government career. He served in numerous financial management positions in Air Force, Navy and Army commands throughout his 26-year career, retiring in 1993.
Mr. Arns was instrumental in the latest update of the CDFM exam question data base, principally Module 3 and Fiscal Law, and was the primary developer for the Fiscal Law competency taught in the Enhanced Defense Financial Management Training course. He was prominent in the roll out of the Enhanced Defense Financial Management Training course and has instructed this program over 300 times since its inception, training more than 6,000 enrollees. He has been designated by ASMC as a subject matter expert in Fiscal Law for the past two reviews / updates of the CDFM exam.
Mr. Arns is the president of Archway Training Associates, the sole license holder for the delivery of the Mod 4 Acquisition Business Management training course, as well as an ASMC license holder for the delivery of the EDFMT class. He is also the sole license holder for the delivery of several fiscal law courses sponsored by ASMC.
Mr. Arns completed his undergraduate accounting work in 1971 at the University of Nebraska, Omaha, and received a master’s in business administration from the University of Northern Colorado in 1976. Mr. Arns has received a myriad of military and federal service awards and military decorations. He is a Certified Defense Financial Manager (CDFM), a CDFM-A, and a Certified Government Financial Manager (CGFM).