DoDFMR Vol 14: Administrative Control of Funds and ADA Violations

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Questions and Answers

What is prohibited under § 2801(b) concerning construction projects?

Consolidated construction projects

Emergency construction projects

Incremental construction for commercial properties

Incremental construction for real property facilities (correct)

What must engineering and contracting personnel be familiar with regarding family housing units?

Acquisition procedures for real estate

Statutory limitations on maintenance and repair funds (correct)

Limitations on demolition funds

Guidelines for commercial property development

What may occur if maintenance and repair funds for a family housing project exceed statutory limitations without notification to Congress?

An automatic waiver of limitations

A violation of 31 U.S.C. § 1341(a)(1)(A) (correct)

A requirement for additional permits

An increase in available funds

What can result from misclassifying construction costs as alterations?

An ADA violation Signup and view all the answers

Under what condition can exceeding the statutory limit for maintenance and repair not violate the law?

With Congressional notification Signup and view all the answers

What happens if a minor construction cost and related maintenance work exceed the statutory limit?

A potential ADA violation may occur Signup and view all the answers

What defines the threshold for funding acquisitions of equipment according to Congress?

Expense versus investment threshold rule Signup and view all the answers

Which of the following projects could potentially violate the statutory limit concerning construction?

A maintenance project reclassified as construction Signup and view all the answers

What must be available at the lowest level of the administrative subdivision to correct a violation?

The funds at the lowest level of appropriation associated with the violation Signup and view all the answers

Under what condition can the use of the wrong fiscal year funds be corrected?

If proper funds were available throughout the entire obligation period Signup and view all the answers

What is required aside from having the amount available at the time of correction?

The correct amount must be properly recorded as an obligation Signup and view all the answers

What type of violations occur when statutory limitations are exceeded?

General ADA violations Signup and view all the answers

What must be consistent with accounting adjustments going forward after an error correction?

The change in balance in the proper account Signup and view all the answers

Where can the Bona Fide Need recording requirements be found?

In Volume 3, Chapter 8, paragraph 080304.A Signup and view all the answers

What are special and recurring statutory limitations related to?

The amounts a fund may be used for Signup and view all the answers

What is a critical factor for funds to be corrected after an erroneous obligation?

The correct amount must be correctly recorded Signup and view all the answers

What is a potential violation if a military member or DoD employee expends a working capital fund established under 10 U.S.C. § 2208?

Exceeding amounts available in the Fund Balance with Treasury. Signup and view all the answers

Which section outlines the obligation of a working capital fund beyond the available budgetary resources?

Section 1517(a)(2) Signup and view all the answers

What may working capital funds incur liabilities for?

Obligations exceeding their available fund balances. Signup and view all the answers

Which violation occurs when a working capital fund exceeds its operating budget authorities?

Section 1517(a)(1) Signup and view all the answers

What is the requirement for military members or DoD employees regarding the apportionment of working capital funds?

They may only maintain cash balances as necessary for disbursements. Signup and view all the answers

What financial action would lead to a potential violation based on the established provisions?

Obligating funds in amounts exceeding the available limits. Signup and view all the answers

Which of the following best describes a situation that is NOT a potential violation under the stipulated sections?

Maintaining cash balances for future disbursements. Signup and view all the answers

In which circumstance might a working capital fund's action be deemed compliant?

Obligating an amount that has been apportioned and budgeted. Signup and view all the answers

What does 10 U.S.C. § 2201 pertain to?

Apportionment of funds and exemptions for expenses Signup and view all the answers

Which U.S. Code section outlines the requirements for budget contents and submission to Congress?

31 U.S.C. § 1105 Signup and view all the answers

What is the focus of 31 U.S.C. § 1341?

Limitations on expending and obligating amounts Signup and view all the answers

Which section specifies the reports required from the Comptroller General?

2 U.S.C. § 686 Signup and view all the answers

What is described in 10 U.S.C. § 2208?

Regulation of working-capital funds Signup and view all the answers

Which section addresses the purchasing of products made by prisoners by federal departments?

18 U.S.C. § 4124 Signup and view all the answers

Which U.S. Code section details the authority of the President regarding budget and appropriations?

31 U.S.C. § 1104 Signup and view all the answers

What does 2 U.S.C. § 683 deal with?

Rescission of budget authority Signup and view all the answers

What documentation must accompany a preliminary review report when fund control personnel do not provide certification?

Evidence supporting the likelihood of a violation Signup and view all the answers

Under what condition are obligations incurred in advance of an appropriation not regarded as reportable violations?

If there are sufficient funds in the correct appropriation Signup and view all the answers

What should the fund control personnel confirm to cure a potential ADA violation?

The correct type of funds, fiscal year, and amount are available Signup and view all the answers

What must the IO coordinate with after making accounting corrections?

The legal advisor to determine reportable violations Signup and view all the answers

Which of the following must be stated in the report if the fund holder can certify a cure for the potential ADA violation?

That fund substitution is possible Signup and view all the answers

What is the purpose of the Preliminary Report after determining a reportable violation?

To document corrective actions taken Signup and view all the answers

What is a necessary step to ensure obligations incurred in advance are not reportable violations?

Have sufficient funds in the proper appropriation Signup and view all the answers

Which information is crucial for coordinating corrections of a potential violation?

The correct type of funds, fiscal year, and amount Signup and view all the answers

Study Notes

Funds Availability and Correction

Funds must be available at the lowest administrative level (appropriation, apportionment, allotment, suballotment, allocation) where an ADA violation occurred.
Using incorrect fiscal year funds can be corrected if proper funds were available throughout the entire period from obligation to correction.
Corrections require that amounts were available at the time of error and at the time of correction, with necessary accounting adjustments made moving forward.

General Violations of ADA

Exceeding statutory limitations on amounts authorized in appropriations or funds, including special limitations, results in ADA violations.
Incremental construction acquisitions or improvements through minor projects are prohibited under 10 U.S.C. § 2801(b).
Engineering personnel must adhere to maintenance and repair fund limitations for family housing units under 10 U.S.C. § 2825, with Congress notified if limits are exceeded.

Misclassification and Potential Violations

Misclassification of construction costs as alterations can lead to ADA violations if totals exceed statutory limits.
An engineering project with near statutory limit construction costs may breach limits if it later qualifies as construction rather than maintenance.

Working Capital Funds Violations

Exceeding amounts available in working capital (revolving) funds is a violation of 31 U.S.C. § 1341(a)(1)(A).
Obligating funds in excess of available amounts in working capital funds is prohibited and can incur penalties under 31 U.S.C. § 1517.

Accountability and Reporting

Duty includes coordinating with personnel to correct potential violations and documenting proper accounting corrections.
Fund control personnel must provide certification to support a determination of possible violations under 31 U.S.C. §§ 1341 or 1517.

Obligations Incurred in Advance

Obligating in advance of proper appropriations (31 U.S.C. § 1341(a)(1)(B)) won't be regarded as violations if sufficient funds are available to cover the obligation.
To cure potential ADA violations, ensure proper funds are legally available for correction through fund substitution, and document this process in the report.

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Description

This quiz covers the essential concepts related to ADA violations, focusing on funds availability and correction procedures. Learn about the statutory limitations, proper appropriations, and necessary accounting adjustments to avoid violations. Test your understanding of regulations and compliance in financial management.