FEDERAL GRANTS
MANAGEMENT TEST
ERIN AUERBACH
EAUERBACH@BRUMAN.COM
JENNIFER CASTILLO
JCASTILLO@BRUMAN.COM
BRUSTEIN & MANASEVIT, PLLC
FALL FORUM 2015
GRANTS MANAGEMENT TEST
WELCOME CLASS!
PLEASE PUT ALL OF YOUR BOOKS AWAY.
YOU HAVE 10 MINUTES TO COMPLETE YOUR 30 QUESTION POP QUIZ!
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2
2 C.F.R. § 200.69
Pg. 94
Admin. Handbook 3rd Ed
QUESTION 1.
2 CFR PART 200 APPLIES TO STATES AND DISTRICTS,
BUT NOT TO NON-PROFITS.
a.
b.
TRUE
FALSE
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34 C.F.R. § 76.707
Pg. 57
Admin. Handbook 3rd Ed
QUESTION 2.
YOU SIGNED A CONTRACT ON AUGUST 21, 2015 FOR A SPEAKER TO PRESENT AT A
PROFESSIONAL DEVELOPMENT EVENT HOSTED BY YOUR ORGANIZATION ON
SEPTEMBER 21, 2015. THE PAYMENT FOR THE SPEAKER IS ISSUED ON OCTOBER 1,
2015. THE EXPENSE FOR THE SPEAKER OBLIGATED ON:
a.
b.
c.
d.
SEPTEMBER 21, 2015
AUGUST 21, 2015
WHEN THE ENCUMBRANCE IS ENTERED INTO YOUR FINANCIAL MANAGEMENT
SYSTEM.
OCTOBER 1, 2015
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4
2 C.F.R. § 200.318, Pg. 118
2 C.F.R. § 200.302(6), Pg. 108
2 C.F.R. § 200.302(7), Pg. 108
Admin. Handbook 3rd Ed
QUESTION 3.
PURSUANT TO EDGAR, THE FOLLOWING LIST INCLUDES SOME OF
THE POLICIES AND PROCEDURES THAT MUST BE IN WRITING:
EMPLOYEE BENEFITS, INVENTORY, AND FINANCIAL
MANAGEMENT
PROCUREMENT, CASH MANAGEMENT, ALLOWABLE COSTS
NO POLICIES AND PROCEDURES MUST BE IN WRITING
PROCUREMENT, INVENTORY, AND TIME AND EFFORT
a.
b.
c.
d.
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QUESTION 4.
34 C.F.R. § 76.730
Pg. 59
Admin. Handbook 3rd Ed
UNDER THE MICRO PURCHASE METHOD,
GRANTEES AND SUBGRANTEES DO NOT HAVE TO
MAINTAIN RECORDS FOR ANY PURCHASE BELOW
$3500.
a. TRUE
b. FALSE
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2 C.F.R. § 200.113
Pg. 102
Admin. Handbook 3rd Ed
QUESTION 5.
DURING A DISCUSSION WITH YOUR CO-WORKER, YOU LEARN THAT YOUR COWORKER OBTAINED A REIMBURSEMENT OF FEDERAL GRANT FUNDS FOR CEMENT
SHE PURCHASED TO REPAVE HER DRIVEWAY. IT WAS A RELATIVELY SMALL
AMOUNT OF FUNDS COMPARED WITH THE TOTAL GRANT AMOUNT AND AS FAR AS
YOU KNOW, THIS IS THE ONLY TIME SHE HAS DONE SOMETHING LIKE THIS. YOU
MUST:
a.
b.
c.
d.
TELL YOUR CO-WORKER TO RETURN THE FUNDS
ALERT THE LOCAL NEWSPAPER
TATTLE ON YOUR CO-WORKER TO THE STATE OR USDE
TAKE YOUR CO-WORKER’S ADMISSION TO THE GRAVE
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2 C.F.R. § 200.302(b)(4)
Pg. 108
Admin. Handbook 3rd Ed
QUESTION 6.
UNDER EDGAR REQUIREMENTS, COMPUTING DEVICES THAT COST LESS THAN
$5000 MAY BE CONSIDERED SUPPLIES, AS SUCH GRANTEES AND SUBGRANTEES
NO LONGER NEED TO HAVE CONTROLS IN PLACE TO SAFEGUARD SUCH
PROPERTY.
a.
b.
TRUE
FALSE
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QUESTION 7.
2 C.F.R. § 200.406
Pg. 132
Admin. Handbook 3rd Ed
THERE IS A SALE AT THE SUPPLY STORE! THE STORE IS OFFERING REBATES ON
ITEMS THAT YOU NEED FOR YOUR USDE PROGRAM. YOU DECIDED TO PURCHASE
A PRINTER THAT COSTS $150 WITH A $50 REBATE. THE FEDERAL GRANT CAN BE
CHARGED:
a.
b.
c.
d.
$150
$100
$50
UNDER EDGAR, PRINTERS ARE NOT AN ALLOWABLE COST
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2 C.F.R. § 200.456
Pg. 156
Admin. Handbook 3rd Ed
QUESTION 8.
CAN YOU USE FEDERAL GRANT FUNDS TO PAY A STUDENT’S
REGISTRATION FEE TO ATTEND AN EMPLOYMENT SEMINAR?
a. NO
b. YES, AS LONG AS THE SEMINAR IS RELATED TO THE GRANT PROGRAM
c. YES, AS LONG AS YOU RECEIVED PRIOR APPROVAL FROM THE FEDERAL
AWARDING AGENCY AND THE COST IS ALLOCABLE TO THE GRANT
d. YES, AS LONG AS YOU OBTAIN A RECEIPT
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34 C.F.R. § 76.707
Pg. 57
Admin. Handbook 3rd Ed
QUESTION 9.
YOU ARE ATTENDING A CONFERENCE IN ASPEN, COLORADO. THE
CONFERENCE IS IN MAY AND YOU PURCHASE YOUR AIRPLANE
TICKET IN JANUARY. THE AIRPLANE TICKET OBLIGATES TO THE
FEDERAL GRANT AWARD:
a.
b.
c.
d.
ON THE DATE YOU DECIDED TO MAKE TRAVEL ARRANGEMENTS.
ON THE DATE THE TRAVEL ARRANGEMENTS ARE BOOKED AND SEAT
ASSIGNMENTS ARE CONFIRMED.
ON THE DATE THE TRAVEL ARRANGEMENTS ARE PAID IN FULL.
ON THE DATE YOU TAKE THE FLIGHT TO ASPEN, COLORADO.
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QUESTION 10.
2 C.F.R. § 200.405
Pg. 132
Admin. Handbook 3rd Ed
COSTS ARE ALLOCABLE TO THE GRANT IF:
a.
b.
c.
d.
THE COST OF THE GOODS OR SERVICES IS PROPORTIONATE TO THE
BENEFITS RECEIVED BY THE GRANT
AT LEAST 80% OF THE GOODS OR SERVICES WILL DIRECTLY BENEFIT THE
GRANT
THE GOODS OR SERVICES, IN ANY WAY, BENEFIT THE GRANT OBJECTIVES
THE COST OF THE GOODS OR SERVICES WAS INCLUDED IN THE BUDGET
PROPOSAL
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2 C.F.R. § 200.110
Pg. 101
Admin. Handbook 3rd Ed
80 FR 54407 (Sept. 10, 2015)
QUESTION 11.
AN AGENCY MAY EXTEND THE EFFECTIVE DATE FOR COMPLIANCE
WITH THE PROCUREMENT STANDARDS BY 2 YEARS…
a.
b.
c.
d.
AUTOMATICALLY
NEVER
IF THE AGENCY FOLLOWS THE PRIOR RULES AND INDICATES IN
WRITING WHICH STANDARDS IT IS COMPLYING WITH
ONLY A 1-YEAR EXTENSION IS PERMISSIBLE
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2 C.F.R. § 200.432
Pg. 145-146
Admin. Handbook 3rd Ed
QUESTION 12.
YOU DECIDE TO HOST A CONFERENCE. IN PREPARATION YOU MAKE A LIST OF ALL
YOUR CONFERENCE COSTS. CURRENTLY YOUR LIST INCLUDES: SPEAKERS’ FEES,
LOCAL TRANSPORTATION, SUPPLIES, AND PROVIDING LOCALLY AVAILABLE
DEPENDENT-CARE. WHAT COSTS ARE NOT ALLOWABLE?
a.
b.
c.
d.
SPEAKERS’ FEES
LOCAL TRANSPORTATION
SUPPLIES
PROVIDING LOCALLY AVAILABLE DEPENDENT-CARE
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QUESTION 13.
2 C.F.R. § 200.343(b)
Pg. 129
Admin. Handbook 3rd Ed
ALL OBLIGATIONS MUST BE LIQUIDATED WITHIN
90 DAYS AFTER THE END OF THE GRANT AWARD
FUNDING PERIOD.
a. TRUE
b. FALSE
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QUESTION 14.
2 C.F.R. § 200.305(b)(9)
Pg. 110-111
Admin. Handbook 3rd Ed
GRANTEES AND SUBGRANTEES MUST REMIT TO HHS ANY
INTEREST EARNED ON CASH ADVANCES OVER:
a.
b.
c.
d.
$1,000
$500
NO EARNED INTEREST MUST BE REMITTED. ALL INTEREST MAY
BE KEPT BY THE GRANTEE OR SUBGRANTEE
ALL EARNED INTEREST MUST BE REMITTED TO USDE
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QUESTION 15.
2 C.F.R. § 200.413(c)
Pg. 134
Admin. Handbook 3rd Ed
GENERALLY, THE SALARIES OF ADMINISTRATIVE
AND CLERICAL STAFF MUST BE TREATED AS
INDIRECT COSTS.
a. TRUE
b. FALSE
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QUESTION 16.
2 C.F.R. § 200.319(a) and (b)
Pg. 119
Admin. Handbook 3rd Ed
THE FOLLOWING CIRCUMSTANCES RESTRICT COMPETITION IN
PROCUREMENT TRANSACTIONS:
a.
b.
c.
d.
e.
IN STATE OR LOCAL PREFERENCES
REQUIRING UNNECESSARY EXPERIENCE
SPECIFYING A BRAND NAME
B AND C
A, B AND C
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2 C.F.R. § 200.313(c)(4)
Pg. 116
Admin. Handbook 3rd Ed
QUESTION 17.
THE SCIENCE DEPARTMENT USES TELESCOPES THAT WERE PURCHASED
IN 2005. THE DIRECTOR OF THE DEPARTMENT WANTS TO UPGRADE THE
EQUIPMENT BECAUSE HIS STUDENTS WERE UNABLE TO SEE THE 2015
BLOOD MOON. HE ASKS FOR NEW TELESCOPES, STATING “THE NEXT TIME
AN ASTRONOMICAL PHENOMENON OCCURS I WANT TO BE READY.” CAN
YOU TRADE IN THE OLD TELESCOPES TO OFFSET THE COST OF THE
REPLACEMENT TELESCOPES?
a.
b.
YES
NO
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2 C.F.R. § 200.330
Pg. 124
Admin. Handbook 3rd Ed
QUESTION 18.
A SUBGRANT IS DIFFERENT FROM A CONTRACT BECAUSE:
a.
b.
c.
d.
A SUBGRANT PROVIDES GOODS AND SERVICES THAT ARE ANCILLARY TO
THE OPERATION OF THE FEDERAL PROGRAM
A SUBGRANT USES THE FEDERAL FUNDS TO CARRY OUT A PROGRAM AS
COMPARED TO PROVIDING GOODS AND SERVICES FOR A PROGRAM
A SUBGRANT IS NOT SUBJECT TO COMPLIANCE REQUIREMENTS OF THE
FEDERAL PROGRAM
A SUBGRANT AND A CONTRACT ARE THE SAME
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2 C.F.R. §200.430(h)(8)(viii)
Pg. 142
Admin. Handbook 3rd Ed
QUESTION 19.
BUDGET ESTIMATES ALONE ARE APPROPRIATE
SUPPORT FOR SALARY CHARGES TO A FEDERAL
AWARD.
a. TRUE
b. FALSE
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QUESTION 20.
2 C.F.R. § 200.320(f)
Pg. 121
Admin. Handbook 3rd Ed
GRANTEES AND SUBGRANTEES MAY SOLE SOURCE
PROCUREMENT FROM A VENDOR AS LONG AS
THAT VENDOR WAS INCLUDED IN AN APPROVED
APPLICATION.
a. TRUE
b. FALSE
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2 C.F.R. § 200.313(d)(2)
Pg. 116
Admin. Handbook 3rd Ed
QUESTION 21.
PURSUANT TO EDGAR AN INVENTORY OF
EQUIPMENT PURCHASED IN WHOLE OR IN PART
WITH FEDERAL FUNDS MUST BE CONDUCTED:
a. ONCE EVERY TWO YEARS
b. YEARLY
c. ONCE EVERY SIX MONTHS
d. WHENEVER YOU FEEL LIKE IT
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2 C.F.R. § 200.313(c)(2)
Pg.116
Admin. Handbook 3rd Ed
QUESTION 22.
AN LEA PURCHASES READING ROBOTS WITH IDEA FUNDS THAT MEET THE
THRESHOLD FOR EQUIPMENT UNDER THE STATE RULES. OCCASIONALLY,
TITLE I STUDENTS USE THE READING ROBOTS AS WELL. THIS IS
PERMISSIBLE AS LONG AS:
a.
b.
c.
d.
THE SHARED USE IS MINIMAL AND IT DOES NOT INTERFERE WITH THE IDEA
STUDENTS’ ABILITY TO USE THE ROBOTS
THE ACTIVITIES OF THE TITLE I STUDENTS ARE ALLOWABLE UNDER THE IDEA
SUCH USE IS NOT PERMISSIBLE
OTHER PROGRAMS ARE PERMITTED TO USE THE COMPUTERS AS WELL
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2 C.F.R. § 200.335
Pg. 126
Admin. Handbook 3rd Ed
QUESTION 23.
RECIPIENTS ARE NOT PERMITTED TO RETAIN AND
STORE ELECTRONIC RECORDS.
a. TRUE
b. FALSE
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2 C.F.R. § 200.335
Pg. 126
Admin. Handbook 3rd Ed
QUESTION 24.
WHEN ORIGINAL RECORDS ARE IN PAPER, ELECTRONIC VERSIONS MAY
BE SUBSTITUTED PROVIDED THAT THE ELECTRONIC RECORDS:
a.
b.
c.
d.
e.
ARE SUBJECT TO PERIODIC QUALITY CONTROL REVIEWS
PROVIDE REASONABLE SAFEGUARD AGAINST ALTERATION
REMAIN READABLE
A, B AND C
NONE OF THE ABOVE BECAUSE ELECTRONIC STORAGE OF RECORDS IS NOT
PERMITTED
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2 C.F.R. § 200.318(h)
Pg. 119
2 C.F.R. § 200.326
Pg. 122
2 C.F.R. § 200.213
Pg. 107
Admin. Handbook 3rd Ed
QUESTION 25.
A FRIENDLY AND COMPETENT VENDOR, WHO YOUR OFFICE HAS WORKED WITH
IN THE PAST, HAS RECENTLY BEEN SUSPENDED OR DEBARRED. HOWEVER, HIS
QUOTE IS THE LOWEST PRICE OUT OF THE BIDS YOU COLLECTED FOR THE GOODS
YOU ARE LOOKING TO PURCHASE. CAN YOU CONTRACT WITH THE VENDOR?
a.
b.
YES
NO
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QUESTION 26.
2 C.F.R. § 200.430(i)
Pg. 141
Admin. Handbook 3rd Ed
AN ADMINISTRATOR SPENDS 10% OF HER TIME WORKING
ON PERKINS ADMINISTRATION ACTIVITIES AND THE REST
OF HER TIME WORKING ON NONFEDERAL ACTIVITIES.
BECAUSE MOST OF HER TIME IS SPENT ON NONFEDERAL
ACTIVITIES, SHE DOES NOT NEED TO KEEP TIME AND EFFORT
REPORTS.
a.
b.
TRUE
FALSE
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QUESTION 27.
2 C.F.R. § 200.313(c)(1)
Pg. 116
Admin. Handbook 3rd Ed
AN LEA NO LONGER NEEDS A PIECE OF EQUIPMENT PURCHASED
FOR AN IDEA PROGRAM, OTHER PROGRAMS SUPPORTED WITH
FUNDS FROM USDE DO NOT NEED THE EQUIPMENT EITHER.
MAY THE EQUIPMENT BE USED IN A PROGRAM SUPPORTED
WITH FUNDS FROM THE DEPARTMENT OF LABOR?
a.
b.
YES
NO
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QUESTION 28.
2 C.F.R. § 200.313(e)(1)
Pg. 116-117
Admin. Handbook 3rd Ed
WHEN DETERMINING WHETHER OR NOT A STATE OR LEA HAS AN
OBLIGATION TO PAY BACK THE FEDERAL SHARE OF A PIECE OF
EQUIPMENT AFTER DISPOSITION, THE STATE OR LEA MUST
DETERMINE WHETHER OR NOT THE ITEM IS VALUED AT MORE OR
LESS THAN $5000. VALUE IS DETERMINED AT:
a.
b.
c.
THE TIME OF PURCHASE
THE TIME OF DISPOSITION
AT ANY POINT IN TIME AS LONG AS IT IS WITHIN THE GRANT PERIOD
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QUESTION 29.
2 C.F.R. § 200.318(c)(1)
Pg. 118
Admin. Handbook 3rd Ed
A COMPLIANT CONFLICT OF INTEREST POLICY
MUST ADDRESS:
a. ACADEMIC DISHONESTY
b. GRATUITY VIOLATIONS
c. DIVERSITY IN EMPLOYMENT PRACTICES
d. ALL OF THE ABOVE
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2 C.F.R. § 200.313(d)(3)
Pg. 116
QUESTION 30.
Admin. Handbook 3rd Ed
DURING YOUR INVENTORY OF GRANT-PURCHASED
EQUIPMENT, YOU DISCOVER A PIECE OF EQUIPMENT IS
MISSING. YOU ARE IN COMPLIANCE AS LONG AS YOU
UPDATE THE INVENTORY RECORDS TO INDICATE THAT THE
EQUIPMENT WENT MISSING.
a.
b.
TRUE
FALSE
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