Comptrollers Fiscal Law - Module I & II Test - 100% Correct

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Comptrollers Fiscal Law & Accreditation Course Module I - Test Question 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. Question 2 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 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. Question 3 The Fort TJAGLCS installation commander is hosting an awards ceremony for several service members within the command who will be departing soon for a new duty station. The commander will be awarding each of them a Meritorious Service Medal (MSM) honoring their accomplishments while at Fort TJAGLCS. He intends to have a local art frame shop frame each awardee's award certificate and he will present the framed certificate as part of the ceremony. In addition, he plans to purchase cake and punch and serve it upon completion of the awards ceremony. Assuming the commander intends to use appropriated funds to make these purchases, is there anything wrong with these intended purchases?This study source was downloaded by 100000838987296 from CourseHero.com on 01-31-2023 03:13:39 GMT -06:00 https://www.coursehero.com/file/71731941/Comptrollers-Fiscal-Law-Module-I-II-Testdocx/ No. He may use appropriated funds to purchase both the frame for the award certificates and the cake and punch to be served at the ceremony if he deems these expenses necessary to honor the award recipients. Yes. The military awards statute, 10 U.S.C. § 1125, gives us the authority to issue military awards so we must be able to frame them. The statute does not, however, allow Fort TJAGLCS to incur other necessary expenses to honor the award recipients' accomplishments while at Fort TJAGLCS. Therefore, the cake and punch may not be purchased with appropriated funds. Yes. The military awards statute, 10 U.S.C. § 1125, only gives us the authority to issue the actual military awards/certificates of award. It does not allow Fort TJAGLCS to incur any other expenses to honor the award recipients' accomplishments. Therefore, neither the cake and punch nor the frames may be purchased with appropriated funds. Yes. The military awards statute, 10 U.S.C. § 1125, only gives us the authority to issue the actual military awards/certificates of award. In order to pay for the cake and punch using appropriated funds, the commander will have to declare the awards ceremony a mandatory training event. Even then, the frames could not be paid for using appropriated funds. Question 4 A valid Bona Fide Need exists when: The first General Officer in the chain of command says so, regardless of when the supplies/services are needed. The contract is awarded and funds are obligated. Two witnesses agree that a Bona Fide Need exists. The unit uses the supplies, or for service contracts, when the unit requires the services to be performed. Question 5 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.This study source was downloaded by 100000838987296 from CourseHero.com on 01-31-2023 03:13:39 GMT -06:00 https://www.coursehero.com/file/71731941/Comptrollers-Fiscal-Law-Module-I-II-Testdocx/ Module II - Test Question 1 The proper amount of money to obligate at the award of a firm fixed-price 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. Question 2 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. Question 3 On 30 September 2012 the maintenance service contract with Keepin' It Clean at Fort Meade Garrison is scheduled to expire with no more options to extend. The contracting officer at Fort Meade would like to award a new contract on the day the current contract ends, but is not sure if he will have the FY 2013 appropriations in time. Can the contracting officer award Keepin' It Clean a new contract on 1 October 2012? No, the contracting officer may not award a contract in excess of an appropriation and there is no money available in the current appropriation. Yes, the contracting officer may seek an exception under the Feed and Forage Act to contract in excess of an appropriation. Yes, the contracting officer may seek an exception under Multiple Award Contracting because multi-year contract authority permits an agency to award contracts for terms in excess of one year obligating one- year funds.This study source was downloaded by 100000838987296 from CourseHero.com on 01-31-2023 03:13:39 GMT -06:00 https://www.coursehero.com/file/71731941/Comptrollers-Fiscal-Law-Module-I-II-Testdocx/ Yes, the contracting officer may award the contract "subject to the availability of funds," but the government may not accept supplies or services until the contracting officer has given written notice to the contractor that funds are available. Question 4 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, 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. Question 5 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. Q U E S T I O N 3 The Director of Research and Development (DRD) at the Orange Sands Missile Range comes to your office late on a Friday afternoon. He just learned that his office used an RDT&E appropriation to fund the purchase of a Lifterrator, a hydraulic lift system capable of lifting extremely heavy objects. Since the Lifterrator is a capital item costing more than the investment/expense threshold, however, its purchase should have been funded with a Procurement appropriation. The DRD wants to know what isThis study source was downloaded by 100000838987296 from CourseHero.com on 01-31-2023 03:13:39 GMT -06:00 https://www.coursehero.com/file/71731941/Comptrollers-Fiscal-Law-Module-I-II-Testdocx/ necessary to avoid an Antideficiency Act violation for violating 31 U.S.C. § 1301(a) (the Purpose Statute). Please select the best answer. Proper funds must have been available at the time of the erroneous obligation. Proper funds must have been available when the agency discovered, and corrected the erroneous obligation. Proper funds must have been available continuously between the time of the erroneous obligation and correction of the purpose violation. The agency must show that (A) & (B). None of the above. You can never correct a purpose violation. 20 points Q U E S T I O N 4 Assume that on 15 September 2010, there is a national emergency requiring the assistance of DOD. As a result, the Secretary of Defense deems it necessary to obligate FY 2010 funds in excess of their availability. Under these circumstances, which of the following is true? [Show More]

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