This course will provide an overview of federal appropriation law, budgetary practices and terms, and controls over the expenditure of appropriated funds
in the federal government sector. After completing the course, the participant should be able to:
- Identify key appropriation law principles within the U.S. Constitution, and statutes governing the appropriation and expenditure of federal government funds;
- Identify the main components of the federal budget process;
- Identify the main components of an appropriation act: availability as to purpose, time, and amount;
- Recognize key aspects of the Antideficiency Act.
Instructor bio
David Harvey, CPA has over 25 years of audit experience in the federal government sector with a primary focus on internal controls, risk assessments, contract auditing, and audit coordination and follow-up. David holds a Bachelors of Business Administration with a double major in accounting and economics from James Madison University in Harrisonburg, Virginia, and a Masters in Business Administration from Frostburg State University in Frostburg, Maryland. A CPA license holder in Virginia, David teaches accounting courses as a member of the adjunct faculty at American University in Washington, D.C., and Northern Virginia Community College in Sterling, Virginia.
Education
- James Madison University
- BBA in Accounting and Economics
- Frostburg State University
- MBA
- University of Maryland University College
- Accounting Graduate Certificate
- Georgia Southern University
- Applied Economics Graduate Certificate
Credentials
- CPA
- CDFM
- CGFM
Teaching & instruction
Organizations
Publications
Connect
A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823