This section discusses the allowability of certain common expense items that are incurred
OMB Circular A-122 Appendix B
100
Geo Code that means Any country including the cooperating country, but excluding prohibited source countries
What is Geo Code 935
100
The legal entity to which a sub award is made and which is
accountable to the recipient for the use of the funds provided.
What does a Subrecipient mean?
100
The act requires that all air travel and shipments under this award must be made on U.S. flag air carriers to the extent service by such carriers is available.
What is the Fly America act?
200
A plan which gives credit to the donor and acknowledges, details donor contributions to the project;
What is a marking plan?
200
costs that can be identified specifically with a particular final cost objective, i.e., a particular award, project, service, or other direct activity of an organization
What is are direct costs?
200
the country from which a commodity is shipped to the cooperating/recipient country or the cooperating/recipient country itself if the commodity is located therein at the time of the purchase, irrespective of the place of manufacture or production, unless it is a prohibited source country.
Describe "Source" as per 22 CFR 228
200
The prime recipient is held accountable for the use of funds extended to a subgrantee.
What is Liability?
200
The recipient agrees that, unless authorized by the Agreement Officer, it will not knowingly enter into any subagreements or contracts under this grant with a person or entity that is included in this system.
What is the Excluded Parties List System, and what has the recipient agreed to do in relation to it.
300
SF 425
What is used for financial reporting and is due 30 days after close of the quarter?
300
Indirect costs of USG funded programs
NICRA
300
The recipient must obtain prior written approval of the Agreement Officer or comply with required procedures under an applicable waiver as provided by the Agreement Officer when procuring any of these goods and services
Describe Restricted Goods.
300
Prior Audit Findings
____________ would indicate higher risk, particularly when the situations identified in the audit findings could have a significant impact on a Federal program or have not been corrected.
300
First Hand Knowledge
The person who approves an employee's time sheets should have ____________ of the work done during the month.
400
•History of poor performance
•Financially unstable
•Management System does not meet standards
•Has not conformed to terms and conditions of previous awards
•NGO is not responsible
What are the reasons for special award requirements?
400
The Federal agency responsible for negotiating and approving
indirect cost rates for a non-profit organization on behalf of all Federal agencies.
What is a Cognizant agency according to 22 CFR 230?
400
$250,000
Total grant Procurements not exceeding ________ automatically fall under Geo code 935.
400
Managing risks, ensuring compliance, and equipping partners
What are we trying to achieve through Vetting, Monitoring, and Capacity Building?
400
USG grant recipients are should not deal with these parties Federal assistance programs.
Debarred, Suspended, Excluded Parties
500
Real Property
_________________means land, including land improvements, structures and appurtenances thereto, but excludes movable machinery and equipment.
500
Alcoholic Beverages, Bad debts, Entertainment costs
Fines and Penalties
Goods or Services
For Personal Use—
Including vehicles
What are the Examples of always unallowable costs?
500
22 CFR 228 subpart D
Where are waivers located in 22 CFR 228?
500
$300,000
What is the audit threshold for non US organizations if they are to be audited under OMB A 133?
500
Personal property.
What is referred to as property of any kind except real property and may be tangible, having physical existence, or intangible, having no physical existence, such as copyrights, patents, or securities.