The Dos and Don'ts of the U.S. Fiscal Law

Government attorneys routinely encounter strict rules governing how taxpayer dollars may be authorized, obligated, and spent, yet the underlying principles of U.S. fiscal law can be unfamiliar to attorneys who have not previously worked in government. Understanding these rules is essential because even seemingly routine spending decisions can have significant legal and operational consequences. This program provides a practical introduction to the basics of U.S. Fiscal Law, including the framework governing the expenditure of federal funds, and explains why fiscal law plays such an important role in government decision-making and procurement.

Attendees will learn the fundamental principles of U.S. Fiscal Law, including the “PTA” framework or Purpose, Time, and Amount rules related to the expenditure of taxpayer dollars. The course will examine why Congress imposes strict limitations on taxpayer dollars, and the potential consequences when agencies or officials fail to comply with these requirements. Participants will also explore how fiscal law intersects with the federal procurement process and how these rules affect government contracts, purchases, and other expenditures.

This course is designed for attorneys with little or limited experience. Government attorneys, young attorneys (1-3 years), and other attorneys interested in learning more about how U.S. Fiscal Law works will benefit from attending this course.

Learning Objectives:

1. Review Fiscal Law authorities and where to look for annual authorizations and appropriations.
2. Explore “Purpose” as it relates to taxpayer dollars and how they are expended.
3. Examine “Time” as it relates to taxpayer dollars and how they are expended.
4. Assess “Amount” as it relates to taxpayer dollars and how they are expended.
5. Evaluate the Anti-Deficiency Act and the consequences of running afoul of Fiscal Law.