FISCAL LAW EXAM (100 out of 100) Questions and Answers Elaborations (GRADED A)

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FISCAL LAW EXAM (100 out of 100) Questions and Answers Elaborations QUESTION 1 Whether or not there is an Antideficiency Act violation after application of the two-part corrections test, you must: ... Complete a formal investigation within 12 months and 2 weeks from the date the preliminary review ended. Place civilian personnel on administrative leave pending the outcome of the preliminary review. Try to deobligate the improper funds and obligate the proper funds. Investigate whether there was an Antideficiency Act violation and establish/assign responsibility. QUESTION 2 (Select the best answer) You work at the Orange Sands Missile Range (OSMR) Legal Office. The SJA wants your advice on a piece of equipment that she personally would like to see purchased for use in the common break area of the legal office. She wants to use appropriated funds to buy a microwave. Her rationale is that employees (both military and civilian) need a place to prepare food they bring in from home. You respond by telling her: The microwave must be purchased using private resources. The SJA may either pay for the purchase entirely out of her personal funds or she 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 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 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. QUESTION 3 The Necessary Expense Doctrine, or "three-part purpose test" applies in absence of express authority granted in an appropriation. It requires that the expenditure is (1) not otherwise prohibited, (2) not otherwise provided for, and: Necessary and incident to the appropriation's purpose Logically related to an agency's mission Makes a direct contribution to the appropriation's purpose Within the fund's period of availability QUESTION 4 Under 31 U.S.C. 1341(A) and (B), an agency is prohibited from spending in excess of an appropriation's availability, and in advance of an appropriation's availability. Either of these can cause an ADA violation. What else might an agency do to cause an ADA violation? It accepts voluntary services It commits funds prior to obligation It exceeds funds available within a formal subdivision A and C QUESTION 5 True or False. The Fiscal Law philosophy is that expenditure of funds is proper unless prohibited. Tru e Fals e QUESTION 6 The Judge Advocate General's Legal Center and School decided to upgrade the audio/visual equipment in the classrooms. The resource manager purchased the newest Basic Overhead Reimaging Display (BORED) which is an advanced projector that allows the operator to switch between various systems components. She also purchased a Dynamic Ultra Light Lens (DULL) which is a specialized video camera, designed to work with the BORED, capable of projecting 3D images onto a plasma screen. As it does not work in a standalone capacity, the DULL must accompany the BORED. Assuming the BORED costs $200,000, and the DULL costs $100,000, would it be proper if they purchased these items separately using O&M funds? Yes. Fiscal law does not apply to Judge Advocates. We're special. No. Since the DULL requires the BORED in order to work, they are a system and therefore their costs should be aggregated, and this exceeds the $250,000 threshold. No. These are investment items and all investment items must be purchased with procurement funds. Yes. Each item is below $250,000 and there are no facts which would lead one to believe that these two items are a system. QUESTION 7 It is 5 September 2018, and you are an administrative law attorney currently serving in Afghanistan in the Regional Command-East Office of the Staff Judge Advocate. The Chief of the Administrative Law Division (your boss) is at the Hale Koa resort in Hawaii on R&R leave, you are alone in the office, and you can't reach anyone at the USFOR-A administrative law office to assist you. The Chief of Staff, COL Coffee, requests an immediate legal opinion regarding an issue of utmost importance and urgency.The Division Commander wants a refrigerator for the main level of the palace building where his quarters are located. The main level is used for occasional high- level meetings the commander wants to hold in a more private and intimate setting than the division conference room in the adjacent division headquarters palace building. The refrigerator will be used by the commander and those with whom he is meeting to store their food so they are not interrupted by having to eat at the Dining Facility (DFAC). The commander will also allow his personal staff (aide, driver, etc) to use the refrigerator when there are no meetings taking place.The Chief of Staff found the particular refrigerator the commander wants (total cost: $1600), and if the contracting office can order the refrigerator by the end of the month, the company can deliver it by 10 October 2018. The commander wants the refrigerator immediately, but 10 October 2018 is the earliest date any company can deliver.Assuming that the purchase satisfies a proper purpose of an appropriated fund, under what theory might this purchase be authorized right now? The Theory of Relativity. The Stock Level Exception to the Bona Fide Needs Rule. The Necessary Expense Doctrine. The Delivery Lead Time Exception to the Bona Fide Needs Rule. QUESTION 8 Congress's non-partisan investigative agency is called: The Office of Oversight and Investigations (OOI) The Government Appropriations Office (GAO) The Congressional Research Service (CRS) The Government Accountability Office (GAO) QUESTION 9 It is July 2018. The contracting officer at Fort Jefferson is about to award a contract for a computer system that the Post Engineer will use to track work orders and inventory. This $15,000 computer system is readily available within a few days from any of several local vendors. The Post Engineer intends to use the system in a warehouse for which construction will begin in November 2018; the warehouse will be complete in December 2018. The contract cites FY 2018, Operations and Maintenance, Army (OMA) funds. What should you advise the contracting officer? The contracting officer may award the contract citing FY 2018 OMA funds. Obligating FY 2018 funds in July 2018 will not violate the Antideficiency Act. The Post Engineer, however, may not pay for the system until the warehouse is completed. Because the Post Engineer will use the system to perform installation operations and because the "lead time" exception clearly permits use of FY 2018 funds for the system, the contract award is proper. The contracting officer should award this contract after 1 October 2018, with FY 2019 OMA funds.To do otherwise would violate the Bona Fide Needs rule. Award now is proper if the installation later obtains Procurement funds to replace the funds obligated for the computer system. QUESTION 10 The authority to obligate appropriated funds is limited by which of the following: The Minimum Needs Rule. Bona Fide Needs Rule. The Infield Fly Rule. Omnibus Budget Reconciliation Act of 1947. QUESTION 11 Commanders may use appropriated funds to pay for awards for military members under 10 U.S.C. 1125 but incur additional "necessary expenses," like food, for the award ceremonies. May May not QUESTION 12 The fiscal year starts on and ends on : June 1 / May 31 January 1 / December 31 April 1 / March 31 October 1 / September 30 QUESTION 13 How long does the Department of Defense (DoD) Financial Management Regulation (FMR) give an individual discovering a possible Antideficiency Act violation to report it to their chain of command? 5 working days. 2 weeks. 90 calendar days. 45 calendar days. QUESTION 14 Outside of contingency operations in CENTCOM, investment items must be purchased with O&M funds if the cost is less than this amount: $750,00 0 $2,000,0 00 $500,00 0 $250,00 0 QUESTION 15 True or False. The Bona Fide Needs Rule has exceptions for supplies, but no exceptions for services. Tru e Fals e QUESTION 16 The usual period of availability for O&M funds: 2 years 1 year 3 years 5 years QUESTION 17 A multi-volume discussion of the principles and applications of specific legal authorities of appropriations law, specifically highlighting statutory provisions and GAO decisions is known as: The Fiscal Law Deskbook The Government Accountability Office Redbook The DoD Financial Management Regulation DFAS-IN Manual QUESTION 18 The statute that requires appropriations to be applied only to the objects for which the appropriations were made: Anti-Deficiency Act Purpose Statute National Defense Authorization Act Stafford Act QUESTION 19 Which of the following is a correct statement of Fiscal Law Philosophy? If the law is silent as to whether a purchase can be made, it is probably safe to spend appropriated funds. Expenditure of appropriated funds is proper only when authorized by Congress. Never, ever throw deep into double-coverage. Absent a specific prohibition, expending appropriated funds is permitted. QUESTION 20 True or False. The "Delivery Lead Time Exception" is an exception to the Bona Fide Needs Rule that permits us to buy supplies with current FY funds, even though the goods cannot be delivered until next FY. Tru e Fals e QUESTION 21 True or False. The term "period of availability" refers to the length of time (or window) that appropriations are available for obligation. Tru e Fals e QUESTION 22 The Necessary Expense Doctrine is used to determine which Congressional fiscal control is met: Purpo se Time Amou nt QUESTION 23 In an emergency, the Feed and Forage Act permits DoD to contract in excess of amounts available in appropriations for: Moving costs, conference costs, POV gasoline, and per diem Training costs, food, field exercise equipment, and ammunition Clothing, subsistence, medical supplies, transportation, and fuel Unit PT shirts, going away gifts, coins, and framed letters of appreciation QUESTION 24 The Antideficiency Act imposes fiscal controls at: The appropriations level. The apportionment level. The formal subdivision level. The three levels listed in "a," "b", and "c" above. QUESTION 25 An "obligation" is: Like a commitment A legal liability to pay Always reversible Comes after disbursement [Show More]

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