Explore the significance of Continuing Resolutions (CR) in fiscal law, their purpose in maintaining the status quo, and the legal framework governing appropriations under CRs. Delve into the Anti-Deficiency Act and the implications of CRs on budget authority.
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UNCLASSIFIED TJAGLCS Training Package Continuing Resolutions December 2024 SOLDIER FIRST, LAWYER ALWAYS UNCLASSIFIED
UNCLASSIFIED The information provided throughout this training aid does not, and is not intended to, constitute legal advice; instead, all information, laws, statues, content, and materials for this training aid are for general informational purposes only. This training aid may not constitute the most up-to-date legal or other relevant legal information. Judge Advocates need to conduct their own due diligence through independent further legal research on any specific legal issue contained in this training package. No reader, user, or trainee of this product should act or refrain from acting based on information from this training aid without first seeking legal advice from an attorney in the relevant jurisdiction. SOLDIER FIRST, LAWYER ALWAYS UNCLASSIFIED 2
References Office of Management and Budget Circular A-11, Preparation, submission, and Execution of the Budget, Section 123, Apportionments Under Continuing Resolutions (2024) [OMB Cir. A-11], available at https://www.whitehouse.gov/omb/information-for-agencies/circulars/ Government Accountability Office, Office of General Counsel, Principles of Federal Appropriations Law, Vol. II, Ch. 8, Continuing Resolutions, GAO-06-382SP (3d ed. 2006) and Annual Update of the 3rd Edition, March 2015, Ch. 8, Continuing Resolutions, GAO-15-303SP [GAO Red Book], available at https://www.gao.gov/legal/appropriations-law-decisions/red-book Appropriations Status Table (Regular Appropriations, Continuing Resolutions, Supplemental Appropriations, and Budget Resolutions), available at https://crsreports.congress.gov/AppropriationsStatusTable Congressional Research Service (CRS) reports and primers, available at https://crsreports.congress.gov/ DOD 7000.14-R, Department of Defense Financial Management Regulation (FMR), available at http://comptroller.defense.gov/fmr.aspx). TJAGLCS Fiscal Law Deskbook, Chapter 9
Why is it important? What is a Continuing Resolution (CR)? U.S. Constitution, Art. I. 9, cl. 7 No money shall be drawn from the Treasury, but in Consequence of Appropriations made by Law . . . . Anti-Deficiency Act 31 U.S.C. 1341 Prohibits obligating in excess of an appropriation; and Prohibits obligating in advance of an appropriation 31 U.S.C. 1342 Prohibits accepting voluntary services 31 U.S.C. 1511- 1519 Requires apportionment and administrative subdivisions and prohibits exceeding apportionments and formal subdivisions Appropriation in the form of a joint resolution that provides budget authority. . . . when regular appropriations not enacted Continues operations maintains the status quo Same force and effect as any other statute Bridge!
Purpose: Maintain the Status Quo - No New Starts Proper Purpose Did it last year Could have done it last year Express authority in CR Improper Purpose Did it last year but Congress said to stop Could not do it last year
Time Analysis under a CR: Bona Fides Needs Rules When does the CR expire? Agencies may only Obligate appropriated funds during the Period of Availability to satisfy a current Bona Fide Need. Are we obligating DURING the CR? When does my BFN accrue?
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Amount Analysis under a CR: Rate for Operations Normal annual appropriations usually specify a specific dollar amount. CRs appropriate a rate referring to the full amount of the prior normal appropriation (generally adjusted up or down). Pattern of obligation Agency generally needs to follow the pattern of its obligations from previous FY unless it can justify a change The ADA still requires OMB to apportion ANY appropriation (including a CR) Automatic apportionment OMB may permit a percentage equal to period covered by CR (pro rata amount based on the length of the CR compared to the full year) Announced in OMB Bulletin Are there enough funds available? Are we within the rate of operations? Are we roughly following the same pattern as last year?
UNCLASSIFIED Need Training Materials? Have Training Materials? Questions? Contact Us! TJAGLCS-training@army.mil SOLDIER FIRST, LAWYER ALWAYS UNCLASSIFIED
