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