This legislation establishes a new requirement for annual appropriations law training for specific executive branch employees. The head of each agency must ensure that employees in "covered positions" complete this training, which includes those at or above General Schedule grade 11, political appointees, and Senior Executive Service members. New employees must complete the training within 60 days of appointment, while existing employees have one year from the bill's enactment, with annual completion required thereafter.

Agencies have options for fulfilling this training mandate: they can utilize the Government Accountability Office's course, develop their own agency-specific course, or use a course from another agency or contractor. Any agency-developed or external course requires prior approval from the Director of the Office of Management and Budget and the Comptroller General. The training curriculum must comprehensively cover critical financial statutes such as the Purpose Statute, the Antideficiency Act, the bona fide needs rule, and the Impoundment Control Act of 1974, alongside potential penalties for violations.

To ensure accountability, agency heads are responsible for certifying employee training completion to the Office of Management and Budget and making a permanent notation in each employee's official personnel record. Failure to complete the required training within 45 days leads to suspension from supervisory authority over budget execution and financial decision-making, as well as forfeiture of performance bonuses or pay increases. If non-compliance persists beyond 60 days, employees will be suspended from accessing agency IT systems, including email and financial management systems, until the training is completed.

Furthermore, agency heads must publish annual statistics on their public websites regarding employee compliance with this training requirement. The Director of the Office of Personnel Management, in consultation with the Comptroller General, is tasked with issuing implementation guidance and maintaining a list of approved training providers within 90 days of the bill's enactment. Agencies are also required to submit their implementation plans to the Office of Management and Budget within 120 days.