Grants Management Test for State and Local Educational Agencies Tiffany Winters, Esq. twinters@bruman.com Erin Auerbach, Esq. eauerbach@bruman.com Brustein & Manasevit, PLLC Spring Forum 2012

Grants Management Test Welcome Class! Please put all your books away You have 10 minutes to complete your 30 question pop quiz!

EDGAR Plus Book Table of Contents, page iii 34 C.F.R. Part 75, page 31 34 C.F.R. Part 76, page 63 Question 1. The same rules apply whether the grant is awarded directly from the US Department of Education or through the State educational agency. True False

EDGAR Plus Book OMB Circular A-87, Appendix A, Part C(1)(c), page 291 Question 2. If a State’s policy is more restrictive than the Federal regulation, a subgrantee is in compliance as long as it follows the Federal regulation. True False

Question 3. A local educational agency is subject to: EDGAR Plus Book Table of Contents, page iii OMB Circular A-87, page 287 Question 3. A local educational agency is subject to: OMB Circular A-21 OMB Circular A-87 OMB Circular A-122 All of the above

Question 4. The major “systems” in grants management are: EDGAR Plus Book Part 80, Table of Contents, page 101 Question 4. The major “systems” in grants management are: Procurement, Data Reporting, and Contracting. Inventory Management, Procurement, and Financial Management. Data Reporting, Financial Management, and Inventory Management. Inventory Management, Assessment/Evaluation, and Financial Management.

EDGAR Plus Book 34 C.F.R. § 80.20, page 106 Question 5. In order to receive Federal funds, grantees and subgrantees must implement financial management systems that: Include budget controls, such as routinely reconciling actual expenditures to budgeted amounts. Are capable of producing accurate, current and reliable financial reports. Include detailed accounting records that show the source and application of Federal funds. All of the above.

EDGAR Plus Book 34 C.F.R. § 80.20(b)(4), page 107 Question 6. Grantees and subgrantees don’t have to reconcile actual expenditures to budgeted amounts, since the budgeted amounts are only estimates. True False

EDGAR Plus Book 34 C.F.R. § 80.20(b)(6), page 107 Question 7. What forms of source documentation should be maintained as records? Receipts for actual travel Copy of contracts for services performed Payroll registries All of the above

EDGAR Plus Book 34 C.F.R. § 80.32(d)(1), page 114 Question 8. Grantees and subgrantees must maintain detailed property records for all equipment purchased with Federal funds. True False

EDGAR Plus Book 34 C.F.R. § 80.32(d)(2), page 114 Question 9. Pursuant to EDGAR, a physical inventory of all equipment must be taken: Yearly. Once every two years. Once every six months. Whenever you feel like it.

EDGAR Plus Book 34 C.F.R. § 80.32(d)(3), page 114 Question 10. If equipment is missing upon inventory review, the grantee or subgrantee must: Simply remove it off the inventory list. Buy a new piece of equipment quickly. Interview every staff member until one confesses to the theft. Investigate.

EDGAR Plus Book OMB Circular A-87, Part B(8), page 290 Question 11. Contracts supported with Federal funds must be in writing. True False

EDGAR Plus Book 34 C.F.R. § 80.36(b)(3), Page 116 Question 12. A conflict of interest arises when the following persons have a financial interest in a firm or company that is selected for a contract by the grantee: Me (an employee of the grantee). My son/daughter. My husband/wife’s company is selected. All of the above.

EDGAR Plus Book 34 C.F.R. § 80.36(c)(4), Page 118 Question 13. A grantee/subgrantee can sole source a contract as long as the vendor does a good job. True False

EDGAR Plus Book OMB Circular A-133 § __.210, page 358 Question 14. A contractor and a subgrantee have the same legal responsibility when working on Federal programs. True False

Question 15. A subgrant is different from a contract because: EDGAR Plus Book Circular A-133 § __.210(b)(5), page 358 Question 15. A subgrant is different from a contract because: 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.

Question 16. The goal of an internal control is to ensure: EDGAR Plus Book OMB Circular A-133, § __.105, page 355 Question 16. The goal of an internal control is to ensure: Efficiency of operations. Reliability of financial reporting. Compliance with applicable laws and regulations. All of the above.

Question 17. A grantee/subgrantee must obligate all Federal funds: EDGAR Plus Book 34 C.F.R. § 80.23, page 108 Question 17. A grantee/subgrantee must obligate all Federal funds: Within the statute of limitations. By the end of the period of availability. As soon as possible. None of the above.

EDGAR Plus Book OMB Circular A-87, Appendix A, Part C(3)(c), page 292 Question 18. If there are funds remaining at the end of the project period, they may be used to purchase goods or services to be used in the future. True False

EDGAR Plus Book 34 C.F.R. § 76.707, page 87 Question 19. Expenditures on services performed by an employee of a grantee/subgrantee are obligated to the Federal award: On the date when the subgrantee signs the contract to obtain the services. On the date that the services are performed. On the date the employee signs the time and effort certification. On the date the employee is paid for the services.

EDGAR Plus Book 34 C.F.R. § 76.707, page 87 Question 20. Expenditures for services performed by a contractor are obligated to the Federal award: On the date that the services are performed. On the date that the grantee/subgrantee receives the invoice. On the date that the subgrantee signs the contract for services. At any point during the period of availability.

EDGAR Plus Book 34 C.F.R. § 76.707, page 87 Question 21. An airplane ticket for a business conference obligates to the Federal grant award: On the date the subgrantee decides 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 the traveler takes the flight to their destination.

EDGAR Plus Book OMB Circular A-87, Appendix A, Part C, page 291 Question 22. For a cost to be allowable to a Federal grant award, it must meet the following criteria: Necessary and reasonable. Allocable to the Federal grant award. Subtract applicable credits. All of the above.

Question 23. A cost is reasonable if: It is on sale. EDGAR Plus Book OMB Circular A-87, Appendix A, Part C(2), Page 291 Question 23. A cost is reasonable if: It is on sale. It does not cause the grantee or subgrantee to exceed its total Federal allocation. It does not exceed the cost that would be incurred by a prudent person under similar circumstances. None of the above.

Question 24. Costs are allocable to the grant if: EDGAR Plus Book OMB Circular A-87, Appendix A, Part C(3), page 292 Question 24. Costs are allocable to the grant if: The cost of the goods or services is proportionate to the benefits received by the grant. At least 50% 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.

EDGAR Plus Book OMB Circular A-87, Appendix B(14) & (43), pages 300 & 308 Question 25. Assuming all costs are reasonable, which of the following cost incurred during an overnight business trip is not allowable: Dinner (without any alcoholic beverages). Hotel room. Mileage costs. A ticket to a movie.

EDGAR Plus Book OMB Circular A-87, Appendix B(25), page 304 Question 26. Federal funds may be used for equipment maintenance costs. True False

EDGAR Plus Book OMB Circular A-87, Appendix B(8)(h), page 297 Question 27. As long as an employee’s salary is supported with at least 50% non-Federal funds, the employee does not have to fill out a time and effort certification, even if the other 50% is supported with Federal funds. True False

EDGAR Plus Book OMB Circular A-87, Appendix B(8)(h)(4), page 297 Question 28. An administrator that works approximately half time on IDEA administrative activities and half on Title I, Part A administrative activities is required to keep: A semi-annual certification. A monthly PAR. Is not required to keep track of his/her time. A weekly PAR.

EDGAR Plus Book OMB Circular A-87, Appendix B(8)(h)(3), page 297 Question 29. A teacher that spends 100% of her time teaching in a special education classroom to IDEA-eligible students and whose salary is supported with Federal funds is required to keep: A semi-annual certification. A monthly PAR. Is not required to keep track of his/her time. A weekly PAR.

Question 30. Grantees and subgrantees should retain their records for: EDGAR Plus Book 34 C.F.R. § 81.31(c), page 134 Question 30. Grantees and subgrantees should retain their records for: 1 year from the date of obligation. 3 years from the date of obligation. 5 years from the date of obligation. 10 years from the date of obligation.

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