QUE ST ION 1
1. It is appropriate for the Army to acquire lawn cutting services through
the Project Order Statute.
True
False
4 points
QUE ST ION 2
1. The proper amount of money to obligate at the award of a firm
...
QUE ST ION 1
1. It is appropriate for the Army to acquire lawn cutting services through
the Project Order Statute.
True
False
4 points
QUE ST ION 2
1. The proper amount of money to obligate at the award of a firm fixedprice contract is:
The full amount of the contract.
Nothing until the contractor performs the required work.
Half of the total liability.
A conservative amount based on the government’s estimated
future requirements.
4 points
QUE ST ION 3
1. How long does the Department of Defense Financial Management
Regulation give an individual discovering a possible Antideficiency Act
violation to report it to his/her chain of command and the Financial
Management Comptroller?
5 working
days.
2 weeks.
90 calendar
days.
45 days.
4 points
QUE ST ION 4
1. On 1 September 2011 the command at New Sands Missile Range
purchases an x-ray machine for the installation hospital, which arrives and is
accepted on 15 September 2011. The x-ray machine is not needed until
August of 2012, when an increased number of Soldiers arrive due to BRAC.
Assuming there is no applicable delivery or production lead time exception
(as this is a commercial item and readily available off the shelf), has an ADA
violation been committed and is it correctable?
No ADA violation has been committed.
As the bona fide need is in 2012, an ADA violation has been committed
but it is correctable.
As the bona fide need is in 2012, an ADA violation has been committed,
and is not correctable since proper funds, FY 2012 O&M (or procurement,
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Fiscal law Final Exam Questions and Answers 100% correct
depending on the value) were not available at the time of obligation.
Although the bona fide need is in 2012, there is no ADA violation
because the command was engaged in advanced planning, and was
smartly purchasing an item ahead of the expected need and perhaps
even getting a better price.
4 points
QUE ST ION 5
1. On 30 September 2010, $275,000 remains in the Operations and
Maintenance, Army (OMA) allowance at the XVIII Airborne Corps. On that day,
the contracting officer is about to award a supply contract, obligating
$300,000 OMA. Award of the supply contract:
Will cause an Antideficiency Act (ADA) violation because the contract
price exceeds the amount of OMA available at the XVIII Airborne Corps.
Will cause an ADA violation unless the contracting officer shows that she
neither knew nor should have known that the XVIII Airborne Corps had
only $275,000 in the OMA account.
Will cause an ADA violation if the XVIII Airborne Corps’s major command,
FORSCOM, lacks sufficient OMA funds in its formal subdivision to cover
the overobligation.
Will not cause an ADA violation if Congress enacts either a Continuing
Resolution Authority (CRA) or a permanent appropriation before the
vendor seeks payment for the supplies.
Will not cause an ADA violation because the OMA account at the XVIII
Airborne Corps was a target/allowance and an obligation in excess of a
target/allowance can never result in an ADA violation.
4 points
QUE ST ION 6
1. Assume a contracting officer (KO) at Ft. Bragg, NC awards a contract
on 20 September 2010 for $10 million inadvertently committing an ADA
violation by causing the Army to exceed the amount available in its FY 2010
O&M appropriation. Which of the following is correct:
The KO is subject to administrative discipline because good faith or
mistake of fact does not relieve him from liability under the ADA.
There is no ADA violation if DoD has sufficient funds to cover the
overage.
The KO is not subject to criminal or adverse administrative action
because Ft. Bragg's allotment is an informal subdivision of funds.
The KO will surely go to jail for an ADA violation, serving a mandatory
minimum.
4 points
QUE ST ION 7
1. The fiscal year for the U.S. Government is a 12-month period from:
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1 July through 30 June.
1 October through 30
September.
1 September through 30
August.
1 January through 31
December
4 points
QUE ST ION 8
1. Any obligation of appropriated funds must comply with which of the
following fiscal constraints:
The Minimum Needs Rule.
The Bona Fide Needs Rule.
The Paperwork Reduction Act.
The Cost Accounting Standards
Board.
Omnibus Budget Reconciliation Act
of 1947.
4 points
QUE ST ION 9
1. Due to increased operations in Afghanistan, the Army is running low on
Hellfire missiles (air launch, anti-tank missile.) Having exhausted the Missile
Procurement, Army appropriation, an enterprising comptroller recommends
using funds from the Procurement of Ammunition, Army appropriation. His
argument is that “missiles are a type of ammunition so we can use either.”
Can the Army use the Procurement of Ammunition, Army appropriation?
Yes. It is for the war effort so anything goes.
Yes. The enterprising comptroller is correct; missiles are a type of
ammunition.
No. This purchase should be handled by the Department of State as it
deals with overseas activities.
No. There is a specific appropriation for the purchase of missiles. This is
the only proper appropriation that can be used.
4 points
QUE ST ION 10
1. You work at the Orange Sands Missile Range (OSMR) Legal Office. The
SJA wants your advice on two pieces of equipment that he personally would
like to see purchased for use in the common break area of the legal office.
He wants to use appropriated funds to buy a refrigerator and a microwave.
His rationale is that employees (both military and civilian) need a place to
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store and prepare food they bring in from home. You respond by telling him:
(Select the best answer)
The refrigerator and microwave must be purchased using private
resources. The SJA may either pay for their purchase entirely out of his
own pocket or he may take up a collection from others in the office who
will also utilize these items.
Absent any local or service-level policies to the contrary, the refrigerator
and microwave may be purchased with Operations and Maintenance,
Army appropriations. The Comptroller General has determined that such
equipment reasonably relates to the efficient performance of the agency.
The refrigerator and microwave may be purchased with Operations and
Maintenance, Army appropriations only if it is determined commercial
eating facilities are not reasonably available within the immediate area
of OSMR, or it is expected that employees will be required to work
evening or weekend hours.
Since the primary purpose of the equipment is to enhance office morale,
Morale, Welfare, and Recreation (MWR) funds should be used for the
proposed purchase.
4 points
QUE ST ION 11
1. On 1 September 2010 a Contracting Officer properly awards a contract
to ABC Corporation for 1000 widgets. The widgets are delivered on 1
November 2010. The Contracting Officer correctly determined that the "leadtime" exception for supplies was applicable under the circumstances. The
government paid ABC Corporation on 15 November 2010. What day did
obligation of funds for this contract occur?
1 September 2010
1 November 2010
15 November 2010
The Government and the contractor can agree on an obligation date so
the government can use funds from the fiscal year with the most money
available.
4 points
QUE ST ION 12
1. If a particular expenditure is not provided for by Congress, in order to
meet the requirements of the Purpose Statute, 31 U.S.C. § 1301, the
expenditure must be necessary and incident to the proper execution of the
general purpose of the appropriation. The GAO has created a three-part test
to determine whether an expenditure is a “necessary expense” of an
appropriation. Which of the following IS NOT part of the three-part purpose
test?
The expenditure must be necessary and incident to the purposes
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of the appropriation.
The expenditure must not be prohibited by law.
The comptroller must certify the funds.
The expenditure must not be otherwise provided for.
4 points
QUE ST ION 13
1. A continuing resolution is:
an authorization act
an appropriation, in the form of a joint resolution, that provides budget authority for
federal agencies, specific activities, or both to continue operation when Congress and
the President have not completed action on the regular appropriations acts by the
beginning of the fiscal year
The Department of Defense Appropriations Act
none of the above
4 points
QUE ST ION 14
1. The Department of Justice Trial Attorneys spoke to your contracting
officer because the contractor was successful on a claim that was filed by the
contractor on a 2005 construction project. The Court of Federal Claims ruled
that the contractor's claim was based on an in-scope modification and the
agency is responsible for paying the claimed amount. Fortunately, the funds
which funded the original contract are not yet closed. Unfortunately, the
expired funds which funded the original contract are exhausted. How should
the agency handle this judgment?
The contracting officer should seek payment from the Judgment Fund
and reimbursement using current funds.
The contracting officer should seek payment from the Judgment Fund
and disregard any reimbursement since the funds are exhausted.
The contracting officer should reallocate the FY 2005 funds to create
funding to pay the judgment.
The contracting officer cannot pay the claim without creating an
Antideficiency Act Violation.
4 points
QUE ST ION 15
1. Mr. Sanders is a Government Commercial Purchase Card (GCPC) holder
at Fort Coop. His boss, COL Perdue, is the G-4 (Logistics Officer). One of her
collateral duties as the G-4 includes serving as the certifying official for the
ten GCPC holders in her office. Mr. Sanders used his GCPC to pay for BG
Rooster’s (Ft. Coop’s Commander) annual Labor Day BBQ for the 25 military
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