GRANTS MANAGEMENT TEST FOR STATE AND LOCAL EDUCATIONAL AGENCIES Tiffany R. Winters, Esq. [email protected] Erin Auerbach, Esq. [email protected] Brustein

GRANTS MANAGEMENT TEST FOR STATE AND LOCAL EDUCATIONAL AGENCIES

Tiffany R. Winters, [email protected] Auerbach, [email protected]

Brustein & Manasevit, PLLCFall Forum 2013

Welcome Back!

Please put all of your books away.

You have 10 minutes to complete your 30 question pop quiz!

Grants Management Test 2

Brustein & Manasevit, PLLC

Question 1


3

A charter school is subject to:a. OMB Circular A-21

b. OMB Circular A-87

c. OMB Circular A-122

d. I have no idea

Charter School Program Guidance 2011 (applied A-122) but an OIG Audit in MI 2002 (applied A-87)

Question 2


4

Carryover funds are subject to the laws that existed when the funds were initially granted to the State/school district.

a. Trueb. False

34 C.F.R. § 76.710BM Handbook pg. 92

Question 3


5

Under a reimbursement system, funds can be drawn down:

a. Once the obligation is madeb. Once payment is made to the vendorc. When the budget is approvedd. Not until after the check has been cashed

CMIA § 205.12(b)(5)

Question 4


6

A teacher’s salary obligates to the grant when he/she signs their employment contract.

a. True b. False

34 C.F.R. §§ 75.707 and 76.707BM Handbook pg. 63, 91

Question 5


7

LEAs must implement a financial management system that:

a. Can track expenditures down to the school-levelb. Is able to identify mandatory set-asides and add

them, as necessary, to next year’s allocationc. Tracks unobligated balancesd. All of the above


Question 6


8

What types of source documentation are acceptable?

a. Hard copies of formal documentsb. Only formal documents submitted to EDc. Both hard copies and electronic copies are

requiredd. Electronic or hard copies of final documents

34 C.F.R. §§ 76.730, 80.20(b)(6) and 80.42BM Handbook pg. 93, 113, 130

Question 7


9

An expense obligated on August 1, 2013 may be paid for with funds from:a.The grant award that was issued on July 1, 2013

b.The grant award that was issued on July 1, 2011 assuming that the Tydings Amendment applies

c.Either a or b.

d.Neither.

34 C.F.R. §§ 75.703, 76.709 and 80.23BM Handbook pg. 63, 91, 114

Question 8


10

Grantees and subgrantees must remit to USED any interest earned on cash advances over:a. $100b. $500c. No earned interest must be remittedd. All earned interest must be remitted to

USED

34 C.F.R. § 80.21(i)BM Handbook pg. 114

Question 9


11

In a State-administered program, is an SEA permitted to shorten the 27-month obligation period? a. Yes, but only so that the dates align with the

State’s fiscal yearb. Yes, but only so that the grant can be closed

out by September 30th

c. No, unless the State has a good reasond. Never

34 C.F.R. §§ 76.709 and 80.23(b)BM Handbook pg. 91, 114

Question 10


12

The default rule is that program income may be added to the total amount of the grant.a. Trueb. False

34 C.F.R. § 80.25(g)BM Handbook pg. 116

Question 11


13

A State must get prior approval from USED when employing a project director who is different than the director named in the grant application. a. Trueb. False

34 C.F.R. § 80.30(d)(3)BM Handbook pg. 118

Question 12


14

Property records must include the following information:

a. Condition of the itemb. Vendor where item was purchasedc. Color of the itemd. Whether the item has helped increased

performancee. All of the above must be included


Question 13


15

An SEA/LEA can contract with a debarred or suspended contractor if the contract is below $25,000.

a. Trueb. False


Question 14


16

A conflict of interest arises when any member of an employee’s family works for a vendor applying for a contract.

a. Trueb. Falsec. It depends

34 C.F.R. § 80.36(b)(3)BM Handbook pg. 121

Question 15


17

In a State-administered program, pre-award costs are reimbursable once a grant has final approval. a. Trueb. True, but only with prior approvalc. False, pre-award costs are reimbursable

once the application is deemed “substantially approvable”

d. False

OMB Circular A-87 Pre-award Costs and 34 C.F.R. §§ 76.708BM Handbook pg. 241, 91

Question 16


18

If there is a tie between two vendors responding to a RFP, preference is given to the vendor located in the district, which is a reasonable way to select the winner. a. Trueb. False

34 C.F.R. § 80.36(c)BM Handbook pg. 122

Question 17


19

If you name a vendor in your application and the application is granted, then the agency can use sole sourcing and simply contract with that vendor. a. Trueb. Falsec. It depends


Question 18


20

Grantees and subgrantees should retain their records for:

a. Until the program director retiresb. 3 years from the date of the final

expenditure reportc. 5 years from the date of obligationd. Indefinitely

34 C.F.R. § 81.31(c)BM Handbook pg. 140

Question 19


21

When determining the acquisition cost of an item, which of the following could be excluded from the calculation.

a. Property (i.e., laptop, printer)b. Accessories (i.e., speakers)c. Attachments (i.e., cords, cables)d. Installation (i.e., set-up costs)

34 C.F.R. § 80.3 Acquisition CostBM Handbook pg. 107

Question 20


22

Federal equipment can stay at a private school as long as its needed even if the school is no longer eligible under the Federal program.

a. Trueb. False

34 C.F.R. § 80.32(c)(1)BM Handbook pg. 119

Question 21


23

GAAP stands for:a. The Generally Accepted Accounting Principlesb. The General Acquisition and Accounting

Proceduresc. A really wide spaced. None of the above

OMB Circular A-87BM Handbook pg. 227

Question 22


24

An LEA uses a computer lab during the school day for the Perkins program and after school for its 21st CCLC program. The LEA wants to pay for the cost of new computers for the lab entirely with Perkins funds since that program uses it more than 50% of the time. This is unallowable because the cost is not:

a.Necessary

b.Reasonable

c.Allocable

d.Adequately documented


Question 23


25

Federal funds can be used to pay for a federally funded employee’s sick leave. a. True, but only if it is specified in the

grant b. True, but only if charged consistently

with State funded employees’ sick leavec. Neverd. Wait, people get sick?

OMB Circular A-87BM Handbook pg. 227, 231

Question 24


26

If purchased with federal funds, the following items must be credited back to the federal grant:a. Rebates and discountsb. Overpaymentsc. End of the year “cash back” refundsd. Travel rewards (miles, points, etc.)e. All of the above.f. It depends


Question 25


27

Generally, overhead costs such as utilities, space, and electricity may be allocated to grants as direct costs as long as there is some minimal benefit to the federal program.a. Trueb. False


Question 26


28

An administrative set-aside or cap must include any applicable indirect cost recovery.a. Trueb. False

OMB Circular A-87 Composition of CostBM Handbook pg. 228

Question 27


29

If an employee is paid less than 5% with Federal funds, the employee does not have to fill out a time and effort certification.a. Trueb. False


Question 28


30

Assuming all costs are reasonable, which of the following costs incurred for a conference is unallowable:a. Rental of facilitiesb. Speaker feesc. Transportationd. Photographer

OMB Circular A-87BM Handbook pg. 227, 241

Question 29


31

A subgrantee is different from a subcontractor because:

a.They are the same, both must follow EDGAR and OMB Circulars

b.They are the same, neither have to follow EDGAR or the Circulars unless its in the agreement.

c. Only the subgrantee has to meet the program requirements.

d.Only the subcontractor has to meet the program requirements.

OMB Circular A-133 § __.210(b)(5)BM Handbook pg. 294

Question 30


32

Semi-annual certifications and PARs must be used to reconcile an agency’s budget:a. Monthly, if the budget is off by more than

10%, otherwise by the end of the year.b. Quarterly, if the budget is off by more than

10%, otherwise by the end of the year.c. Before the final expenditure report is filed. d. When we remember.

OMB Circular A-87 BM Handbook pg. 234

DisclaimerThis presentation is intended solely to provide general

information and does not constitute legal advice. Attendance at the presentation or later review of these printed materials

does not create an attorney-client relationship with Brustein & Manasevit, PLLC. You should not take any action based upon any information in this presentation without first consulting legal counsel familiar with your particular circumstances.

The End!What Grade Did You

Get??33


Documents

GRANTS MANAGEMENT TEST FOR STATE AND LOCAL EDUCATIONAL AGENCIES Tiffany R. Winters, Esq. [email protected] Erin Auerbach, Esq. [email protected] Brustein