Expired appropriations are not available to obligate once they expire (if it's not obligated by the expiration date, they are no longer available). However, the unliquidated obligations (funds already obligated but not expensed) are available to use (or create expenditures) for up to five years from the date the funds expire. The obligated funds must be used for the intent they were they originally obligated.
See the link below.
legality, propriety, and correctness
the funds are appropriated for payment
of not more than $5,000 and twice the full amount of the erroneous payment
the Certifying Officer is presumed negligent
They must have affirmative authority to use funds for a particular purpose
They recognize the legitimate need to provide official entertainment, where it might otherwise be prohibited by law
Program summary record (PSR)
Continuing Resolution Authority (CRA)
It needs to be in pursuit of the general welfare
If affirmative authority does not exist, don't do it
Following are major categories of accounting:
1 - Cost accounting
2- Financial accounting
3 - management accounting
Leroy F. Imdieke has written:
'Financial Accounting 2e Sol'
'Financial Accounting 2e TB'
'Financial Accounting 2e Sol Tr'
'Financial Accounting 2e Lotus Solutions (D5)'
Failing to purchase from mandatory sources, Exceeding the applicable micro-purchase threshold, Splitting requirements to avoid card thresholds.