GAO-17-797SP, PRINCIPLES OF FEDERAL APPROPRIATIONS LAW: Chapter 3, Availability of Appropriations: Purpose, Fourth Edition, 2017 Revision
PRINCIPLES OF FEDERAL APPROPRIATIONS LAW Chapter 3 Availability of Appropriations: Purpose Fourth Edition 2017 Revision This document supersedes chapter 4 of GAO, Principles of Federal Appropriations Law, 3rd ed., GAO-04-261SP (Washington, D.C.: Jan. 2004). Chapters 5 through 15 of the third edition of Principles of Federal Appropriations Law, in conjunction with GAO, Principles of Federal Appropriations Law: Annual Update to the Third Edition, GAO-15-303SP (Washington, D.C.: Mar. 2015), remain the most currently available material on the topics discussed therein. Both Principles and the Annual Update to the Third Edition are available at www.gao.gov/legal/red- book/overview. Office of the General Counsel GAO-17-797SP United States Government Accountability Office Table of Contents Page 3-2 GAO-17-797SP A. The purpose statute: 31 U.S.C. § 1301(a) 9 B. The necessary expense rule and the three-step analysis 14 C. Step 1: logical relationship between the expenditure and the appropriation 17 1. Overview of Step 1 17 a. …
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