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

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