2018 Fiscal Law Deskbook

Bücher

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A. The Appropriations Process.1. U.S. Constitution, Art. I, ? 8, grants Congress the ?. . . power to lay andcollect Taxes, Duties, Imposts, and Excises, to pay the Debts and providefor the common Defence and general Welfare of the United States . . . .?2. U.S. Constitution, Art. I, ? 9, provides that ?[N]o Money shall be drawnfrom the Treasury but in Consequence of Appropriations made by Law.?B. The Supreme Court?s Fiscal Philosophy: ?The established rule is that theexpenditure of public funds is proper only when authorized by Congress, not thatpublic funds may be expended unless prohibited by Congress.? United States v.MacCollom, 426 U.S. 317 (1976).