As an appropriations law instructor, my students frequently ask me about contracts. Recently, I was asked was about a contract that has been extended. My student explained that his agency had processed two short-term extensions for this contract, the first of which only required additional labor. The second extension required both labor and travel. The […]
Read MoreAppearances matter in conducting audits. The Yellow Book says appearance is an important factor in conducting audits; that is, “independence in appearance,” which goes along with independence of mind. These are the two main qualities an auditor must exhibit in order to meet the Generally Accepted Government Auditing Standards (GAGAS) standard on independence. The focus […]
Read MoreOne of my appropriations law students recently asked a great question about how to handle contract termination liability. This is one of those sticky subjects regarding the intersection of contract law and appropriations law, so I highly recommend always consulting your agency’s legal counsel and specific regulations. Nevertheless, there are a few things to know […]
Read MoreAs the Department of Defense nears the FY 2017 deadline for asserting audit ready financial statements, managing risks to meeting the requirements of the National Defense Authorization Acts becomes increasingly important. Today, DoD is making progress in implementing internal controls to manage financial reporting risks, but is doing very little to identify and manage program […]
Read MoreSome say one of the bedrock principles of federal appropriations law was eroded by a recent decision from the Government Accountability Office (GAO). May we now order several years’ worth of office supplies with a one-year appropriation if it saves money? Based on decision B-322455, dated August 16, 2013, the answer sure does seem to […]
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